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HAWAII-Continued.

those islands of Chinese, now legally resident in the United States and holding certificates of registration provided for by the acts of May 5, 1892 (27 Stat., 25), and November 3, 1893

(28 Stat., 7). 487. 8. The "Further Immigration of Chinese" forbidden by the Resolu

tion of Annexation is immigration from other countries than

the United States. Ib. 9. Right of Chinese to Return to United States from Hawaii.—The ques

tion of the right of such Chinese persons to return to the United

States from the Hawaiian Islands, not decided. 16. 10. Legislature of—Increase of Circuit Judges.--The power of the Ter

ritorial legislature of Hawaii is that conferred expressly or by proper implication by the Organic Act organizing that Territory (31 Stat., 141), that act standing in relation to the legislature of that Territory much as the Constitution of the United States

does to Congress. 539. 11. Same.-- The grant of the power of legislation conferred by section

55 of that act, within the limitation prescribed, confers the power to organize the courts of that Territory, to fix their juris

diction, and the number of their judges. 1b. 12. Same-Not an Abdication of Power by Congress.—This grant of power

is not an abdication by Congress of any of its own power to legislate for the Territory, but only a grant of such powers as Congress does not itself choose to exercise. This limitation forbids the exercise of such power whenever and to the extent that it

has been exercised by Congress in subsisting enactments. Ib. 13. National Banks. The act of April 30, 1900 (31 Stat., 141), ex

tended the national banking laws of the United States to the Territory of Hawaii, and the Comptroller of the Currency is authorized to grant permission for the organization of national

banks therein. 177. 14. Same.-Sections 5154 and 5155, Revised Statutes, do not apply to

banks existing in Hawaii prior to the passage of the act of April 30, 1900, but refer exclusively to banks organized under special

or general laws of a State. Ib. HOLIDAY ADJOURNMENT. See SENATE. HOMICIDE. See CUBA, 4, 5. HUNTING. 1. Hunters' License -- Foreign Representatives — Exemption. There

being no Federal statute requiring the payment of a license tax for the privilege of hunting or shooting upon territory subject to the jurisdiction of the United States, it follows that no exemption from its payment has been made in favor of the diplomatic or consular representatives of foreign Governments residing within the United States. 607.

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HUNTING–Continued. 2. Prohibition of Hunting upon Forest Reserves.—The Secretary of the

Interior can not, without express authority of law, prescribe rules and regulations by which the national forest reserves may be made refuges for game, or by which the hunting, killing, or

capture of game thereon may be forbidden. 589. 3. Same.- Neither the act of June 4, 1897 (30 Stat., 11, 34), nor the

act of March 3, 1899 (30 Stat., 1095), nor any other provision of

law confers upon the Secretary of the Interior this power. Ib. IMMIGRATION. 1. An Alien Immigrant is one who for the first time enters this country

with the intention of making it his home. 278. 2. Alien Residents Shipping for a Round Voyage.- In case an alien

domiciled and residing in the United States ships on a ressel for a round voyage from a port in this country in a capacity other than that of seaman, no fine is incurred by the vessel or master, under the act of March 3, 1893 (27 Stat., 569), if on such alien's return he is not entered on an immigrant list as provided in the statute. Such persons are alien residents and

not alien immigrants, within the meaning of that act. I. 3. Same--Returning Horsemen-Treasury Circular No. 135, of 1899.

The fact that the steamship company which ships aboard horsemen who intend to return fails to obtain the certificate required by Treasury Circular No. 135, of 1899, does not preclude the admission of such returned horsemen, of whose fundamental right to enter this country under such circumstances, as resident

aliens, the Secretary of the Treasury is assured. Ib. 4. Bona fide Seamen have always been excepted from the opera

tion of our immigration laws, although not excepted thereirom by express language; their inclusion in the class of alien immigrants can fairly be regarded as beyond the intention of

Congress. 521. 5. Same.-Only such seamen are expected from the class of passen

gers upon whom the headl-money tax is imposed by the act of August 3, 1882 (22 Stat., 214), and from the class of alien immigrants, as are seamen in good faith and have no intention, by reason of their passage, to leave the ship and make entry into

this country. 16. 6. An "alien seaman" is one who, in pursuit of and as a necessary

incident of his calling, temporarily enters this country and is awaiting his departure; while an "alien immigrant" is one who enters the country with the intention of remaining in it.

Ib. 7. Deserting Seamen-Alien Immigrants. — Aliens who become seamen

for the purpose of securing an entrance into this country free from the barriers of the immigration statutes are none the less alien immigrants, and may be deported if within the prohibited classes. 16.

IMMIGRATION-Continued. 8. Same-Right to Detain and Examine.—This power to exclude car

ries with it the right to detain and examine all seamen of a given vessel if, in the judgment of the Secretary of the Treas

ury, the execution of the immigration statutes requires it. 1. 9. Same--Power of the Secretary of the Treasury.-It is within the

power of the Secretary of the Treasury to make such examination and take such precaution as may be reasonably necessary to prevent an alien immigrant, whether he be a sailor or not, from entering this country in the sense that all immigrants

enter it. 16. 10. Same-Question of Good Faith. - It is not the duty of the Attor

ney-General, and he can not, from the meager facts submitted, determine the question of od faith or intention on the part of the deserting sailors from the British steamship Columbia, as to whether they came to this country pursuant to their calling, intending to ship again, or as immigrants. That duty rests

with the Treasury Department. 16. 11. Remission of Fines-Secretary of the Treasury.—The act of March 3,

1891 (26 Stat., 1081), confers no authority upon the Secretary of the Treasury to remit fines imposed on a vessel or her master for allowing the escape of alien immigrants whose deportation

has been ordered. 271. 12. Same.- Neither is the power of remission in such cases conferred

by section 5294, Revised Statutes, as amended by the act of

March 2, 1896 (30 Stat., 39). Ib. 13. Same.— The fact that it might be equitable or desirable to include

in the power of remission, under existing laws relative to this power, new cases not contemplated when those laws were adopted, can not overcome and enlarge the defined and re

stricted language and application of the law. Ib. 14. Contract Labor.–To constitute a violation of the act of March 3,

1891, there must be a refusal on the part of the master to receive back on board his vessel such aliens, or a neglect to detain them thereon, or a refusal or neglect to return them to the port from

which they came. 16. 15. Same-Escape of Alien Immigrant where Due Precaution was taken.

But where the master has taken every precaution to detain in safe custody and to prevent an escape, and yet in some real and unforeseen emergency an escape has occurred, there is no such neglect as the act contemplates. In such case no fine has been

incurred, and therefore none can be imposed. Ib. 16. Same-Return of Deposit not a Remission of a Fine or Penalty.-The

Secretary has authority to return a deposit to cover a fine which might be due, but which turns out not to have been incurred. Such return would not be a remission of a fine or penalty, but the restitution of an amount to which the Government was never justly entitled. 1b.

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IMMIGRATION_Continued. 17. Same.—The immigration clearly forbidden by section 1 of the act

of February 26, 1885 (23 Stat., 332), is that brought under contract to perform manual labor or service; and manual labor

includes both skilled and unskilled labor. 381. 18. Same.-The case of the Church of the Holy Trinity v. United States

(143 V. S., 457) considered. The proper distinction, founded on this case (ib., 463), is that between manual labor, including the mechanical trades, on the one side, and the professions on

the other. Ib. 19. Same.-Alien lacemakers, if not entitled to admission into this

country under some provision contained in the above-named act, or acts supplemental thereto, should be excluded as manual laborers, skilled or unskilled, who have come to this country in

order to perform labor or service. Ib. IMPORTATION.

Bodies of Game Animals. — The expression “That all dead bodies,

or parts thereof, of any foreign game animals, or game or song birds, the importation of which is prohibited,” etc., found in section 5 of the act of May 25, 1900 (31 Stat., 187), refers to the animals and birds whose importation, if living, is prohibited by section 2 of said act, and does not prohibit the importation of

“all dead bodies of any foreign game animals,” etc. 213.

See also COPYRIGHT, 1, 4, 6. INDIANS. 1. Cherokee Indians-Export Tax on Hay-Secretary of the Interior.

Under section 16 of the act of June 20, 1898 (30 Stat., 495), the Secretary of the Interior has authority to collect the tribal tax imposed by the laws of the Cherokee Nation of Indians upon

the exportation of prairie hay from that nation. 528. 2. Same.—But while that section forbids the payment to, or the re

ception by, any other person than the authorized officers or agents of the Indian Department of the rents or royalties arising from the unappropriated common public lands of that nation, it permits those who, under existing regulations, have taken possession of such lands as would be their share upon allotment, to use the lands thus occupied and to collect and receive the

rents therefor. Ib. 3. Trespassers on Indian Lands.—Under the treaties with the Five

Civilized Tribes of Indians no person not a citizen or member of a tribe, or belonging to the exempted classes, can be lawfully within the limits of the country occupied by these tribes with. out their permission, and they have the right to impose the

terms upon which such permission will be granted. 214. 4. Same-Indian Licenses or Taxes.—The provisions of the act of June

28, 1898 (30 Stat., 495), for the organization of cities and towns in said Indian country and the extinguishment of Indian title

INDIANS–Continued.

therein have not yet been consummated, and it is still Indian country. This act does not deprive these Indians of the power to enact laws with regard to licenses or taxes, nor exempt purchasers of town or city lots from the operation of such legisla

tion. Ib. 5. Same-Notice.-Purchasers of lots do so with notice of existing

Indian treaties and with full knowledge that they can only occupy them by permission from the Indians. Such lands are sold under the assumption that the purchasers will comply with

the local laws. 1b. 6. Same-Ejectment of Trespassers.—Sections 2147 to 2150, inclusive,

of the Revised Statutes, expressly confer the right to use the military forces of the United States in ejecting trespassers upon Indian lands, and the grant of this power carries with it the

duty of its exercise. Ib. 7. Same-Duty of the Department of the Interior.-It is the duty of the

Department of the Interior to remove all classes forbidden by treaty or law who are within the domain of the Five Civilized Tribes without Indian permission, to close all businesses which require permit or license and are being conducted without the same, and to remove all cattle which are being pastured on said

land without Indian permit or license. Ib. INTERNAL REVENUE. 1. Bankers' Surplus—War-Revenue Tax.—The “undivided profits” or

"profit and loss” accounts of banking institutions are not taxable as surplus under section 2 of the war-revenue act of June

13, 1898 (30 Stat., 448). 341. 2. Same.-In enacting this law Congress meant to tax only the capi

tal of a bank in its strict technical sense under the banking laws, and in taxing surplus it meant the fund formally set apart by the authorized officers of the bank as surplus, and not the

undivided profits of the institution. Ib. 3. Call Loans—Stamp Tax.-Written or printed agreements between

a borrower and a bank whereby all securities deposited as collateral to any loan or indebtedness of the former shall also be held as security for any other liability of the borrower to said bank, whether then existing or thereafter contracted, are not taxable under the head “Mortgage and pledge,” in Schedule A

of the war-revenue act of 1898 (30 Stat., 461). 53. 4. Same-To be Taxable, Must Describe Property Pledged and State

Amount of Loan.--In order to render such an agreement taxable, the property pledged must be so definitely described therein as to be capable of identification, and the amount for which it is pledged definitely set forth in the instrument itself, or made

certain by reference to some other paper. Ib. 5. Same-Stock Hypothecated by Delivery Only.-1f stock is hypothe

cated simply by the delivery of the certificates, or is deposited

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