Since 1824, the state of New York had required that every vessel arriving in the port of New York provide a sworn report to the mayor of any passengers from other countries and states. The law further required the payment of a bond for expenses that could arise resulting from accident, sickness or poverty of the passenger. The report of passenger information was upheld by the Supreme Court in
Mayor of New York v. Miln (1837) as a legitimate exercise of the state police power. Justice
Joseph Story dissented from that decision. In the
Passenger Cases (1849), the Supreme Court struck down state
taxes based on the number of incoming immigrants on board or disembarking from a ship because it was an unconstitutional regulation of foreign commerce. To get around this, some states designed similar taxes to appear like more-palatable exercises of their police powers. At the time of this case, the steamship companies that brought passengers to the United States were taxed for every healthy passenger that made it into the country. They included this fee in the ticket price but considered it a burden on their business. Without the tax, they reasoned they could sell more tickets. The lawsuit was filed in the
Circuit Court for the
Southern District of New York by two British brothers whose steamship company the Henderson Brothers ran a vessel between Glasgow and New York. The Circuit Court upheld the New York laws. The brothers brought the case to the Supreme Court alleging that the state law infringed upon an exclusive Congressional power over foreign commerce. ==Supreme Court==