Samuel Freeman Miller,
Morgan's Louisiana Company v. Board of Health of the State of Louisiana…
“ In the present case we are of opinion that the fee complained of is not a tonnage tax; that, in fact, it is not a 'tax,' within the true meaning of that word as used in the constitution; but is a compensation for a service rendered, as part of the quarantine system of all countries, to the vessel which receives the certificate that declares it free from further quarantine requirements.Is the law under consideration void as a regulation of commerce? Undoubtedly it is, in some sense, a regulation of commerce. It arrests a vessel on a voyage which may have been a long one. ”
