B-106322, JANUARY 11, 1952, 31 COMP. GEN. 272

B-106322: Jan 11, 1952

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WHICH IS NOT REFUNDABLE UNDER THE RESIDENT ALIEN EXEMPTION PROVISIONS OF IMMIGRATION REGULATIONS. 1952: REFERENCE IS MADE TO YOUR LETTER OF OCTOBER 26. THERE IS ATTACHED TO THE VOUCHER A RECEIPT NUMBER 33704 ISSUED BY THE TRANS WORLD AIR LINES. NAGLE THAT THE HEAD TAX WAS PROPERLY ASSESSED AND COULD NOT BE REFUNDED SINCE THE INVOLVED TRIPS DID NOT FALL WITHIN EITHER OF THE EXEMPTIONS CONTAINED IN PARAGRAPH 8 CFR 105.3 (E) (I) RELATING TO RESIDENT ALIENS PASSING THROUGH CONTIGUOUS TERRITORY AND RETURNING FROM NEARBY COUNTRIES. CONFIRMED THAT THE HEAD TAXES REFERRED TO ABOVE WERE PROPERLY COLLECTED FROM MR. IS REIMBURSABLE AS SUCH. THE VOUCHER WHICH TOGETHER WITH THE RELATED PAPERS IS RETURNED HEREWITH.

B-106322, JANUARY 11, 1952, 31 COMP. GEN. 272

ALIENS - OFFICIAL TRAVEL ABROAD - HEAD TAX REFUNDS THE HEAD TAX ASSESSED UNDER SECTION 2 OF THE IMMIGRATION ACT OF FEBRUARY 5, 1917, AS AMENDED, UPON AN ALIEN EMPLOYEE OF THE WEATHER BUREAU RE- ENTERING THE UNITED STATES FROM AN OFFICIAL BUSINESS TRIP TO EUROPE, WHICH IS NOT REFUNDABLE UNDER THE RESIDENT ALIEN EXEMPTION PROVISIONS OF IMMIGRATION REGULATIONS, MAY BE CONSIDERED A NECESSARY TRAVEL EXPENSE INCURRED IN CONNECTION WITH OFFICIAL TRAVEL AND AS SUCH, MAY BE REIMBURSED TO THE EMPLOYEE.

COMPTROLLER GENERAL WARREN TO R. P. HOGAN, DEPARTMENT OF COMMERCE, JANUARY 11, 1952:

REFERENCE IS MADE TO YOUR LETTER OF OCTOBER 26, 1951 (YOUR FILE, A 3.32), TRANSMITTING A VOUCHER AND RELATED PAPERS STATED IN FAVOR OF AUSTEN H. NAGLE, AN ALIEN EMPLOYEE OF THE WEATHER BUREAU, IN THE AMOUNT OF $8, AS REIMBURSEMENT OF HEAD TAX PAID BY HIM UPON RE-ENTERING THE UNITED STATES FROM A TRIP TO EUROPE ON OFFICIAL BUSINESS FOR THE WEATHER BUREAU UNDER TRAVEL ORDER NUMBER 694 DATED FEBRUARY 20, 1951. YOU REQUEST A DECISION AS TO WHETHER THE VOUCHER MAY BE CERTIFIED FOR PAYMENT.

SECTION 2 OF THE IMMIGRATION ACT OF FEBRUARY 5, 1917, AS AMENDED, (8 U.S.C. 132), PROVIDES THAT THERE SHALL BE LEVIED, COLLECTED AND PAID A TAX OF $8 FOR EVERY ALIEN ENTERING THE UNITED STATES. THERE IS ATTACHED TO THE VOUCHER A RECEIPT NUMBER 33704 ISSUED BY THE TRANS WORLD AIR LINES, INC., SHOWING PAYMENT OF THE INVOLVED HEAD TAX BY MR. NAGLE ON JUNE 4, 1951, UPON ENTRY AT NEW YORK CITY ABOARD PLANE NUMBER 6017C, FLIGHT NUMBER 937/03. IT APPEARS THAT BY LETTER DATED AUGUST 8, 1951, MR. NAGLE APPLIED TO THE COMMISSIONER OF IMMIGRATION AND NATURALIZATION FOR REFUND OF $24 PAID BY HIM AS HEAD TAX ON THREE RETURN TRIPS FROM EUROPE ON OFFICIAL BUSINESS INCLUDING THE INSTANT TRIP, AND THAT BY LETTER DATED AUGUST 16, 1951, (A-6990267), THE DISTRICT ADJUDICATIONS OFFICER, IMMIGRATION AND NATURALIZATION SERVICE, BALTIMORE, INFORMED MR. NAGLE THAT THE HEAD TAX WAS PROPERLY ASSESSED AND COULD NOT BE REFUNDED SINCE THE INVOLVED TRIPS DID NOT FALL WITHIN EITHER OF THE EXEMPTIONS CONTAINED IN PARAGRAPH 8 CFR 105.3 (E) (I) RELATING TO RESIDENT ALIENS PASSING THROUGH CONTIGUOUS TERRITORY AND RETURNING FROM NEARBY COUNTRIES. BY LETTER DATED DECEMBER 19, 1951, TO THIS OFFICE, THE ACTING COMMISSIONER, IMMIGRATION AND NATURALIZATION SERVICE, CONFIRMED THAT THE HEAD TAXES REFERRED TO ABOVE WERE PROPERLY COLLECTED FROM MR. NAGLE.

WHILE IT THUS APPEARS THAT 8 CFR 105.3 DOES NOT PROVIDE AN EXEMPTION FROM THE PAYMENT OF HEAD TAX, IN CASES SUCH AS HERE INVOLVED, THE PAYMENT OF THE AMOUNT CLAIMED ON THE VOUCHER HAVING BEEN REQUIRED IN CONNECTION WITH TRAVEL ON OFFICIAL BUSINESS, IT REASONABLY MAY BE CONCLUDED THAT IT REPRESENTS A NECESSARY TRAVEL EXPENSE AND, THEREFORE, IS REIMBURSABLE AS SUCH.

ACCORDINGLY, THE VOUCHER WHICH TOGETHER WITH THE RELATED PAPERS IS RETURNED HEREWITH, MAY BE CERTIFIED FOR PAYMENT IF OTHERWISE FREE FROM OBJECTION.