Louis Brandeis

“ To obtain the license it is necessary that the applicant shall agree to pay to the collector of customs an amount equal to the extra compensation of the customs officers employed therefor at night or on Sundays or holidays, and shall give a bond conditioned to indemnify the United States against all losses which arise from granting the license. ”

“ A regulation to be valid must bereasonable and must be consistent with law. The instruction given lacks both of these essentials. To collect the cost of customs service from vessel owners or other is virtually laying a tax upon them. ”