Summary

Portrait of Samuel Freeman Miller Samuel Freeman Miller Head Money Cases — Opinion of the Court

We are now asked to decide that it does not exist in Congress, which is to hold that it does not exist at all — that the framers of the Constitution have so worded that remarkable instrument that the ships of all nations, including our own, can, without restraint or regulation, deposit here, if they find it to their interest to do so, the entire European population of criminals, paupers, and diseased persons without making any provision to preserve them from starvation and its concomitant sufferings even for the first few days after they have left the vessel.
Source: Wikisource

Portrait of Samuel Freeman Miller Samuel Freeman Miller Head Money Cases — Opinion of the Court

The tax is uniform when it operates with the same force and effect in every place where the subject of it is found. The tax in this case, which, as far as it can be called a tax, is an excise duty on the business of bringing passengers from foreign countries into this, by ocean navigation, is uniform and operates precisely alike in every port of the United States where such passengers can be landed.
Source: Wikisource

Portrait of Samuel Freeman Miller Samuel Freeman Miller Head Money Cases — Opinion of the Court

The Congress shall have power to lay and collect taxes, duties, imposts, and excises, to pay the debts and provide for the common defence and the general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States. In this view, it is objected that the tax is not levied to provide for the common defence and general welfare of the United States, and that it is not uniform throughout the United States.
Source: Wikisource

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