delivered the opinion of the court.

These writs of error are prosecuted to obtain the reversal of judgments entered in favor of the United States in actions brought to recover back sums paid as penalties imposed and collected under authority of § 9 of the Immigration Act of March 3,1903. One action concerned penalties exacted before and. the other related to a penalty which attached after the promulgation by the Secretary of Commerce and Labor of a certain rule of procedure known as circular No. 58. . As the controversies in these cases are. of. the same nature as that presented by the record in Oceanic Steam Navigation Company, Limited, v. The United States, No. 509, just decided, ante, p. 320, and as the principles which controlled the decision in that case are here absolutely decisive, the judgments in these cases must be, and they are,

Affirmed.