The evening times., 1900-06-13
HEAD TAX ON CUBANs.
Dispute Between Two Departments
Over the Payment of a Duty.

oNcr NJ Oh a
The Treasury Department it is under
stood will render an opinion today on the
question raised by the Commissioner of I'm
migration at Boston. as to whether there
shall be collected from the Cuban school
teachers who are to take a summer course
at Harvard, the head tax provided for in
section ! of the immigration act Of 1882
The law on the subject follows;
There shall be levied. collected. and
paid duty Of 81 for each and every pas
senger not citizen CT the United States
who shall come by steam or sail vessel
from a foreign port 20 any port within
the United States The said duty shall be
paid TO the collector OF customs Of the
port TO which such passenger shall come.
or If there be no collector at such port,
then TO the Collector Of Customs nearest
thereto, by the master, owner, agent, or
eonsignee Of every vessel, within twenty
four hours after the entry thereof into suca
port.
The money thus collected shall be paid
into the United States Treasury, ana shall
constitute a fund 70 be called the immi-
grant fund, and shall be used, under the
direction of the Secretary Of the Treasury,
to defray the expense Of regulating Immi-
grafton under this act. and for the care Of
immigrants arriving in the United States.
for the relief OF such as are In distress,
and for the general purposes and expenses
Of carrying this act into effect The duty
imposed by this section shall be Hee
upon the vessels which shall bring such
passengers into the United States. and
shall be a debt IN favor OF the United
States against the owner or owners OF such
vessels, and the payment Of such duty may
be enforced by any legal or equitable rem
edy. Provided, That no greater sum shall
be expended for the purposes hereinbefore
mentioned, at any port, than shall have
been collected at such port"
The teachers are being brought 20 the
United States at the expense Of the War
Department on Government transports
and in a degreee are wards Of the Govern
ment. The imposition of the head tax by
the Treasury Department, which, II paid
at al must be paid by the War Depart
menJ, presents the tangle which the Treas
ury has been called upon TO unrayel.
Ii is said that two ways suggest them
selves Of meeting the difficulty. The claim
IS made that il would be absurd for the
Secretary Of the Treasury TO collect from
! the Secretary Of War a tax upon the i'm
migration Of 1e-sons who are wards OF the
| Government, brought here on Government
! transports, for Government purposes, and
while in Government employ. One plaI
would be 70 let the Secretary Of War pay
/ the head-noRey TO the Secretary of the
I Treasury. and then charge il in his requi-
! sition in the expense of bringing the teach
/ eTs here. Another is 10 let the teacher.
/ land and then have the War Department
| refuse to pay the tax The only way III,
] Treasury could collect il would be TO su,
| through the Department OF Justice, an,
| this would bring the whole question befor
the Attorney General who would decline
/ 70 act. on the ground Of the illogical char
acter of the demand. The weight Of opin
| ion at the Treasury is that the latte
! course will be followed