Sec 31. A tax of twenty-five pesos shall be collected for every alien over sixteen years of age admitted into the Philippines for a stay exceeding sixty days. The tax shall be paid to the Immigration Officer. In his absence, to the Collector of Customs for the account of the Commissioner of Immigration, at the port to which the alien shall come, by the master, agent, owner, or consignee of the vessel bringing said alien to the Philippines, or by the alien himself where collection from the master, agent, owner, or consignee of the vessels shall be impracticable. The tax imposed by this Section shall be a lien on the vessel and shall be a debt in favor of the Government of the Philippines against the owner or owners of the vessel, and payment thereof may be enforced by any legal remedy. The Collector of Customs shall, upon the request of the Commissioner of Immigration, withhold clearance from any vessel which has been declared in default of any obligation incurred under this section. [As amended by Republic Act. No. 749]
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Immigration Law 
