FEBRUARY 8, 1924, 3 COMP. GEN. 489

FEBRUARY 8, 1924, 3 COMP. GEN. 489

COLLECTION AND REFUND OF HEAD TAX - APPROPRIATIONS THE APPROPRIATION FOR "REGULATING IMMIGRATION, 1924," 42 STAT., 1127, BEING MADE SPECIFICALLY AVAILABLE FOR REFUNDING HEAD TAXES CONCLUSIVELY SHOWN TO HAVE BEEN COLLECTED THROUGH ERROR OF GOVERNMENT OFFICERS, IT IS AVAILABLE FOR SUCH REFUNDS WHETHER SUCH COLLECTIONS WERE MADE BY OFFICERS OR EMPLOYEES OF THE IMMIGRATION SERVICE OR OF THE NATIONALIZATION SERVICE. HEAD TAX COLLECTED BY THE BUREAU OF NATURALIZATION, PURSUANT TO ITS NUNC PRO TUNC INSPECTION OF ALIENS APPLYING FOR NATURALIZATION, SHOULD BE DIRECTLY DEPOSITED AND COVERED INTO MISCELLANEOUS RECEIPTS.

COMPTROLLER GENERAL MCCARL TO THE SECRETARY OF LABOR, FEBRUARY 8, 1924:

I HAVE YOUR LETTER OF JANUARY 4, 1924, REQUESTING DECISION WHETHER HEAD TAX COLLECTED BY THE BUREAU OF NATURALIZATION, PURSUANT TO ITS NUNC PRO TUNC INSPECTIONS OF ALIENS APPLYING FOR NATURALIZATION, MAY BE PLACED IN A SPECIAL DEPOSIT ACCOUNT INSTEAD OF BEING DEPOSITED DIRECTLY FOR COVERING INTO MISCELLANEOUS RECEIPTS.

THIS PROCEDURE IS SUGGESTED BECAUSE OF THE NECESSITY, FROM TIME TO TIME, FOR REFUNDING SUCH OF THE TAXES AS ARE SHOWN TO HAVE BEEN COLLECTED THROUGH ERROR OF GOVERNMENT OFFICERS, AND BECAUSE IT IS THOUGHT THAT THE ANNUAL APPROPRIATIONS FOR "EXPENSES OF REGULATING IMMIGRATION," 42 STAT., 1127, PROVIDING FOR REFUNDING OF HEAD TAX UPON PRESENTATION OF EVIDENCE SHOWING CONCLUSIVELY THAT COLLECTION WAS MADE THROUGH ERROR OF GOVERNMENT OFFICERS, IS "NOT WITHIN THE JURISDICTION OF THE BUREAU OF NATURALIZATION.'

THE ACT OF FEBRUARY 20, 1907, 34 STAT., 898, ENTITLED "AN ACT TO REGULATE IMMIGRATION OF ALIENS INTO THE UNITED STATES," PROVIDED:

THAT THERE SHALL BE LEVIED, COLLECTED, AND PAID A TAX OF FOUR DOLLARS FOR EVERY ALIEN ENTERING THE UNITED STATES. THE SAID TAX SHALL BE PAID TO THE COLLECTOR OF CUSTOMS OF THE PORT OR CUSTOMS DISTRICT TO WHICH SAID ALIEN SHALL COME, OR, IF THERE BE NO COLLECTOR AT SUCH PORT OR DISTRICT, THEN TO THE COLLECTOR NEAREST THERETO, BY THE MASTER, AGENT, OWNER, OR CONSIGNEE OF THE VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE OR VEHICLE BRINGING SUCH ALIEN TO THE UNITED STATES. THE MONEY THUS COLLECTED, TOGETHER WITH ALL FINES AND RENTALS COLLECTED UNDER THE LAWS REGULATING THE IMMIGRATION OF ALIENS INTO THE UNITED STATES, SHALL BE PAID INTO THE TREASURY OF THE UNITED STATES, AND SHALL CONSTITUTE A PERMANENT APPROPRIATION TO BE CALLED THE "IMMIGRANT FUND," TO BE USED UNDER THE DIRECTION OF THE SECRETARY OF COMMERCE AND LABOR TO DEFRAY THE EXPENSE OF REGULATING THE IMMIGRATION OF ALIENS INTO THE UNITED STATES UNDER SAID LAWS, INCLUDING THE CONTRACT LABOR LAWS, THE COST OF REPORTS OF DECISIONS OF THE FEDERAL COURTS, AND DIGEST THEREOF, FOR THE USE OF THE COMMISSIONER -GENERAL OF IMMIGRATION, AND THE SALARIES AND EXPENSES OF ALL OFFICERS, CLERKS, AND EMPLOYEES APPOINTED TO ENFORCE SAID LAW.

THE ACT OF MARCH 4, 1909, 35 STAT., 981-982, CHANGED THE PLAN OF USING RECEIPTS FOR EXPENSES AND APPROPRIATED MONEYS FOR SUCH EXPENSES, ETC., AS FOLLOWS:

FOR ALL EXPENSES OF THE ENFORCEMENT OF THE LAWS REGULATING THE IMMIGRATION OF ALIENS INTO THE UNITED STATES, INCLUDING THE CONTRACT LABOR LAWS; FOR THE COSTS OF THE REPORTS OF DECISIONS OF THE FEDERAL COURTS, AND DIGESTS THEREOF, FOR THE USE OF THE COMMISSIONER-GENERAL OF IMMIGRATION; FOR SALARIES AND EXPENSES OF ALL OFFICERS, CLERKS, AND EMPLOYEES APPOINTED TO ENFORCE SAID LAWS; FOR THE ENFORCEMENT OF THE PROVISIONS OF THE ACT OF FEBRUARY TWENTIETH, NINETEEN HUNDRED AND SEVEN, ENTITLED "AN ACT TO REGULATE THE IMMIGRATION OF ALIENS INTO THE UNITED STATES" (THIRTY-FOURTH STATUTES, EIGHT HUNDRED AND NINETY EIGHT); FOR EXPENSES OF NECESSARY SUPPLIES, ALTERATIONS, AND REPAIRS, AND FOR ALL OTHER EXPENSES AUTHORIZED BY SAID ACT; * * * AND FOR THE REFUNDING OF HEAD TAX UPON PRESENTATION OF EVIDENCE SHOWING CONCLUSIVELY THAT COLLECTION WAS ERRONEOUSLY MADE; ALL TO BE EXPENDED UNDER THE DIRECTION OF THE SECRETARY OF COMMERCE AND LABOR, TWO MILLION FOUR HUNDRED THOUSAND DOLLARS: * * *.

THE ACT OF FEBRUARY 5, 1917, ENTITLED "AN ACT TO REGULATE THE IMMIGRATION OF ALIENS TO, AND THE RESIDENCE OF ALIENS IN, THE UNITED STATES," SECTION 2, 39 STAT., 875, PROVIDES:

THAT THERE SHALL BE LEVIED, COLLECTED AND PAID A TAX OF $8 FOR EVERY ALIEN, INCLUDING ALIEN SEAMEN REGULARLY ADMITTED AS PROVIDED IN THIS ACT, ENTERING THE UNITED STATES: PROVIDED, THAT CHILDREN UNDER SIXTEEN YEARS OF AGE WHO ACCOMPANY THEIR FATHER OR THEIR MOTHER SHALL NOT BE SUBJECT TO SAID TAX. THE SAID TAX SHALL BE PAID TO THE COLLECTOR OF CUSTOMS OF THE PORT OR CUSTOMS DISTRICT TO WHICH SAID ALIEN SHALL COME, OR, IF THERE BE NO COLLECTOR AT SUCH PORT OR DISTRICT, THEN TO THE COLLECTOR NEAREST THERETO, BY THE MASTER, AGENT, OWNER, OR CONSIGNEE OF THE VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE OR VEHICLE BRINGING SUCH ALIEN TO THE UNITED STATES, OR BY THE ALIEN HIMSELF IF HE DOES NOT COME BY A VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE OR VEHICLE OR WHEN COLLECTION FROM THE MASTER, AGENT, OWNER, OR CONSIGNEE OF THE VESSEL, TRANSPORTATION LINE, OR OTHER CONVEYANCE OR VEHICLE BRINGING SUCH ALIEN TO THE UNITED STATES IS IMPRACTICABLE.

THE APPROPRIATION FOR "REGULATING IMMIGRATION, 1924," 42 STAT., 1127, PROVIDES:

FOR ENFORCEMENT OF THE LAWS REGULATING IMMIGRATION OF ALIENS INTO THE UNITED STATES, INCLUDING * * * REFUNDING OF HEAD TAX AND MAINTENANCE BILLS UPON PRESENTATION OF EVIDENCE SHOWING CONCLUSIVELY THAT COLLECTION WAS MADE THROUGH ERROR OF GOVERNMENT OFFICERS: * * *.

IT IS APPARENT FROM THE PROVISIONS OF THE ACTS CITED AND QUOTED THAT THE COLLECTIONS ACCOUNT OF HEAD TAX ARE REQUIRED TO BE DIRECTLY DEPOSITED AND COVERED INTO MISCELLANEOUS RECEIPTS, THE DEPOSITS OF SUCH RECEIPTS IN A SPECIAL DEPOSIT ACCOUNT SO AS TO MAKE POSSIBLE THE REFUNDMENT THEREFROM OF SUCH TAXES AS MAY HAVE BEEN IMPROPERLY EXACTED AND COLLECTED INSTEAD OF MAKING SUCH REFUNDMENTS BY CHARGE UNDER THE APPROPRIATION EXPRESSLY MADE AVAILABLE THEREFOR, NOT BEING AUTHORIZED, EXCEPT IN THOSE CASES WHERE THE INITIAL EXACTIONS ARE TENTATIVE AND IN THE NATURE OF DEPOSITS TO INSURE THE PAYMENT OF THE HEAD TAX SHOULD THE ALIENS NOT DEPART WITHIN THE TIME LIMIT OF THEIR AUTHORIZED TEMPORARY SOJOURNS IN THE UNITED STATES. COMP. GEN., 377.

THE APPROPRIATION FOR "REGULATING IMMIGRATION, 1924," 42 STAT., 1127, IS EXPRESSLY MADE AVAILABLE FOR REFUNDING HEAD TAXES CONCLUSIVELY SHOWN TO HAVE BEEN COLLECTED THROUGH ERROR OF GOVERNMENT OFFICERS, AND IT IS AVAILABLE FOR MAKING SUCH REFUNDS WHETHER THE COLLECTIONS WERE IMPROPERLY MADE BY OFFICERS OR EMPLOYEES OF EITHER THE IMMIGRATION SERVICE OR THE NATURALIZATION SERVICE.

ANSWERING SPECIFICALLY THE QUESTIONS OF THE SUBMISSION, YOU ARE ADVISED THAT THE SUGGESTED PROCEDURE "THAT ALL COLLECTIONS TRANSMITTED TO THE DISBURSING CLERK (DEPARTMENT OF LABOR) BE DEPOSITED BY HIM IN A SPECIAL ACCOUNT SUBJECT TO HIS CHECK" IS NOT AUTHORIZED, BUT THAT THE COLLECTIONS ARE REQUIRED TO BE DIRECTLY DEPOSITED AND COVERED INTO MISCELLANEOUS RECEIPTS, ANY PROPER REFUNDS TO BE MADE BY CHARGE UNDER THE CURRENT APPROPRIATION FOR "REGULATING IMMIGRATION" OR SUBSEQUENT APPROPRIATIONS SIMILARLY PROVIDING.