Section 31Executive Order No. 5427, of August 20, 1930 of the President of the United States, entitled "Waiver or Reduction of Application and Visa Fees for Nonimmigrants.", Sec./Art. 31

A tax of sixteen 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 Collector of Customs 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 vessel shall be impracticable. The tax imposed by this section shall be lien on the vessel and shall be a debt in favor of the Government of the Philippines against the owner of the vessel, and payment thereof may be enforced by any remedy.

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