The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1849-03-25

D0C0m0nt-1n0
massachusetts Immigrant Tax Laws.
ALBANY, March q, 1919.
send you the important opinion Of the Attorney
General, upon the subject OF the decisien of the
u. s. Supreme Court, IN relation to the New
York and Massachusetts emigraat tax law.
THE OPINION.
The Comptroller ana Attorney General have the
honor to ledge the receipt OF the resolution of
the Senate the I4th OF February, l840
Them TO report 10 the Sc nate what measures ought 70
introduction among them OF disease and pauperism
from foreign esuntres and from pubic burdens oonse-
Qusnt upon such intIOduction
In obsde nee 10 said resoution the Comptroller ana
Attorney General, respectfully submit the following
BY the revised statutes OF the state Of New York
emitted "o the marine Lospisi funds Il Rev.
Stat 456, sec = sc the Health Commissioners shall
gsct rsfuai TO pay sbail fer and from
the master OF every verke in his name Of eioc
each sailor mariner and for each cabin and
Of every vestel arriving In the port New
York iIom foreign port and OF every cossting vessel
TIE cevs are to be- denomi
moneys and 10 be appropriated to the OF
rine Hospitals and for that purpose be-
for a. pusiy by the Commissioners Of Health Co the
Comptroller and said moneys shall coed the sum
eesssry to dsfsy the expenses Of their they
sha psy the urplus W the Treasurer of the
ciety Tor the Reformation Of Juvenile Dsinqu nts,
for the thst Sosiety; and any ultimate surplus
shall be paid over to the Comptroller and by him in
vested ana sept separate, by the name Of the "ssri
ners' FUND.-
This statute has been slightly modified from time to
time laws OF lS4S Oh 2lS Laws Of 1874 oh. 8l6
1916 ch 2z7, hut mans subst TALLY the same a.
least sufficiently 20 Tor the purposes OF the subject
der consideration. Whatever might have been our
opinion 1t former period In regard to the validity Of
uch statute the Supreme Court OF the Unted States
have lately, In tn. OF Smith vs. Turner pro-
nounoed it their decision must
thores OF This State That decision based upon the
ground that the statute was an Interference with
regulation OF commerce with foreign nations and
among the several States The court define commerce
10 cChst not only in the change Of commodities but
to inc ude navigation and intercourse and they hold
that the deportation Of passengers 10 clearly part
terSIss with regulates the OF
gers Ia unconstut equation Of commerce.
being power exclusively vested In Congress, under
the IL deraI constitution.
This portion OF tho decision is easily oomprehended
hut where the pIecise line 10 be between what
ID to be deemed such interfere with the regulation Of
commerce and the exercise Of those internal police
and sanitary regulations necessary to guard the
State against the introduction of paupeism and moral
and physical pestenee, by the Influx VI inning stion
1t lar uore difficult distinctly to perceive that line
ss observed by Mr. Justice MLssD in delivering tho
opinion OF The Court one has yet drawn clearly
becaute perbspr, NO one can drawit"
The court. however, concede what must Of necessity
true, That In giving The commercial power TO Con-
gtss The States ala not part WIN the iDberent
II self lrereIvaton, which EXITS in every Used
60 mmusity. From this concession 1t would sesm to
follow that the power OF taxing Immigrant passengers
to al extent sufficient to rsise fund adequate to the
support of quarantine regulations and hospital for
the cure Of the diseased, together with Indemnity
sgspst pauperism could not be Objectionable and the
opinion IeAsoned chiefly upon grou nd that the
statute Of New York in question trsnscs dsd those
objects and appropriated the annual of 5000 Of
the 1und so rssed by taxation ts the support
Juvenile Delinquent ASYLUM Had the matter stopped
there, the difficulty might have been easily obvisted
by 20 modifying the State law devote the whole
smt unit rated to the support of the Marine Hospital
apd 70 the creation Of eventual fund sufficient to
Ell stain 1t after the attainment Of which, taxation
night wholly ceate But the soctrine laid down
to 20 further and cut up the taxation Of such immi-
grant passengers root and branch: for IL Is radthe
police power Of the State cannot draw within its jur-
dcuoD objects which lie beyond It, II wants the
percial power Of the Union in dealing with suhjsots
upcer the protection Of that power yet only be
exeited upder peculiar emergencies. and to Q limited
extent In guarding the tafsy health and morals Of
afe and CO Institutional Despsn What those sppropr.
ate and constitutional means are II any can be
ctived TO exist under the stringent doctrines of the
Gaze We are unhsppily left in ignorance Of for the
opinion proceeds to say" e2 traordinsry Expense
Incurred, equia bic claim to indemnify give
power Stat. tax objects not subject to its juris-
action tax or duty upon tonnage meroha adiss, Or
passengers Is regulation OF commerce and cannot be
laid by State except under the sanction of Congress
and for the purpoees specified in the constitution.
SO long "a the immigrant Is ship board H ID held
that he 10 beyond the Jurisdiction Of the State,
under the protection of the commercial power Of the
Union; but when he gets on Shore and minglss with
the citizens he becomes to the jurisdiction Of
the State he may be taxed and otherwise subjected
to State regulations the State, IN order to guard
aRsipst disesPe and pAuper may prohibit the
aucIoE Oh !ore'snefs Drought 10 this country onder
thssu.n'fIty VI Congress or may oehy TO them
tes,oepGe unss tnsy give security U indemnify the
Pu nx. s =. M .Aey oeoome pAuPoD'
LIE u smrmeo y me supreMe Court ana II It be
not 80 wnsre 10 me inherent Fewer OF se-preserva
ton ths 1nshsnsbie Iish 80 TO express II, OF pre-
serving the ives and property Of our oitixsns! The
fsrred Udgs who delivered the opinion suggests that
pass laws to guard these state interests
out the Comptroller aid Attorney General Of
opinion that what Ii indsputable inherent State right
thould be guarded by State hority and be
fp0s raj
government The question recurs what power has
the State and how It be exercised without
with the d. cson referred to- In order her
inherent rights of self preservation Q tax upon the
paeseI while chip board Is declared stitu-
tiopal but when on shore he to be passenger
and it s otherwise So long the passe niger oannos
be taxed, the master Of the vesssl cannot 1t Is be.
hevtd, be taxed account of him; fret, because t
would be doing that indre city which to be
done dI ecty second the Of the vessel
lie binten engaged time in cree and oan.
net be inttrier.d with while engaged, without in
terferir with the regulations of commerce; and IL Ia
doubtful whether the owner or consigpes though On
.boe would be regarded differently A ship, while in