THE MEANING OF THE WORD "RESIDENT"

   
Many people assume that common words appearing in our laws have the commonly accepted meaning of those words; however, that is not necessarily the case. For example, most probably assume that the word "person" means every human being.

But from the founding of this country, Congress has quite often used the word "person" to designate only an alien.

The below list provides the citation of various laws found in the U.S. Statutes at Large and links to the PDF images of these pages from the Statutes at Large. The pages listed below are a variety of laws wherein the word "person" is used to clearly mean an alien, distinct from a citizen:


1 Stat. 574
1 Stat. 579
2 Stat. 8
2 Stat. 260
2 Stat. 342
2 Stat. 528
2 Stat. 760
2 Stat. 779
3 Stat. 196
3 Stat. 199
3 Stat. 351
3 Stat. 601
9 Stat. 498
11 Stat. 119
12 Stat. 425
14 Stat. 253
16 Stat. 1132
19 Stat. 377
20 Stat. 89
20 Stat. 804
20 Stat. 805
24 Stat. 5
24 Stat. 557
25 Stat. 439
25 Stat. 784
26 Stat. 86
28 Stat. 53
28 Stat. 55
28 Stat. 64
28 Stat. 85
28 Stat. 1249
30 Stat. 226
30 Stat. 415
31 Stat. 329
32 Stat. 644
33 Stat. 2332
33 Stat. 2334
34 Stat. 3183
36 Stat. 328
36 Stat. 1092
36 Stat. 1096
37 Stat. 499
37 Stat. 641
38 Stat. 692
39 Stat. 195
40 Stat. 885
40 Stat. 955
41 Stat. 750
42 Stat. 118
43 Stat. 715
46 Stat. 1102
49 Stat. 518
52 Stat. 148
53 Stat. 683
54 Stat. 78
56 Stat. 170
61 Stat. 916
62 Stat. 717
62 Stat. 932
66 Stat. 514
68 Stat. 252
68 Stat. 1103
70 Stat. 896
72 Stat. 621
76 Stat. 260
76 Stat. 1062
80 Stat. 1107
84 Stat. 1124
88 Stat. 193
90 Stat. 1824
92 Stat. 3080
94 Stat. 1004
94 Stat. 1135
96 Stat. 997
99 Stat. 1739
100 Stat. 3207-95

108 Stat. 2037
113 Stat 1632


   
The word "resident" also quite often only means an alien. The origin of this definition is a work several hundred years old. Long ago, a writer on the subject of international law,
Emmerich de Vattel, wrote an important work titled The Law of Nations.
In this book, Vattel gave definitions of the word "resident" as follows:
    "Residents, as distinguished from citizens, are aliens who are permitted to take up a permanent abode in the country."

    "We have elsewhere spoken ... of residents, or persons who are domiciled in a State of which they are not citizens."  
According to Vattel, a "resident" is an alien.

    Following the pattern established by Vattel, Congress has frequently used the word "resident" to only mean an alien as shown by the following list of various pages from the U.S. Statutes at Large:

1 Stat. 124
1 Stat. 125
1 Stat. 574
1 Stat. 579
2 Stat. 760
3 Stat. 533
4 Stat. 438
5 Stat. 121
11 Stat. 119
11 Stat. 765
11 Stat. 789
16 Stat. 212
16 Stat. 215
21 Stat. 504
23 Stat. 333
26 Stat. 1108
29 Stat.  340
31 Stat. 552
31 Stat. 656
31 Stat. 795
39 Stat. 756
39 Stat. 759
39 Stat. 770
39 Stat. 875
40 Stat. 301
40 Stat. 304
40 Stat. 307
40 Stat. 331
40 Stat. 333
40 Stat. 335
40 Stat. 338
40 Stat. 1062
40 Stat. 1067
40 Stat. 1072
40 Stat. 1073
42 Stat. 233
42 Stat. 248
42 Stat. 1507
43 Stat. 264
43 Stat. 278
44 Stat. 21
44 Stat. 35
45 Stat. 834
47 Stat. 215
47 Stat. 247
47 Stat. 284
48 Stat. 753
49 Stat. 1701
49 Stat. 1978
50 Stat. 818
50 Stat. 822
52 Stat. 511
52 Stat. 546
52 Stat. 549
53 Stat. 845
53 Stat. 1376
53 Stat. 1386
54 Stat. 264
54 Stat. 265
54 Stat. 522
54 Stat. 1075
55 Stat. 724
56 Stat. 943
56 Stat. 953
56 Stat. 956
57 Stat. 126
57 Stat. 149
59 Stat. 503
59 Stat. 571
60 Stat. 53
60 Stat. 443
60 Stat. 982
61 Stat. 918
61 Stat. 937
62 Stat. 13
62 Stat. 117
62 Stat. 125
62 Stat. 127
62 Stat. 143
62 Stat. 201
62 Stat. 773
62 Stat. 823
62 Stat. 949
63 Stat. 896
64 Stat. 208
64 Stat. 498
64 Stat. 503
64 Stat. 542
64 Stat. 774
64 Stat. 1079
65 Stat. 66
65 Stat. 381
65 Stat. 529
65 Stat. 565
65 Stat. 567
68 Stat. 859
68 Stat. 989
69 Stat. 617
70 Stat. 27
70 Stat. 1119
72 Stat. 801
72 Stat. 1301
72 Stat. 1681
73 Stat. 396
74 Stat. 140
74 Stat. 1014
74 Stat. 1016
75 Stat. 618
76 Stat. 985
76 Stat. 988
76 Stat. 1061
76 Stat. 1062
78 Stat. 107
78 Stat. 317
78 Stat. 823
78 Stat. 837
80 Stat. 549
80 Stat. 555
80 Stat. 556
80 Stat. 1524
80 Stat. 1543
80 Stat. 1544
80 Stat. 1549
80 Stat. 1550
80 Stat. 1568
83 Stat. 560
83 Stat. 562
84 Stat. 829
84 Stat. 1841
86 Stat. 940
86 Stat. 1494
88 Stat. 1308
90 Stat. 1612
90 Stat. 1613
90 Stat. 1614
90 Stat. 1618
90 Stat. 1727
90 Stat. 1813
90 Stat. 1824
90 Stat. 1846
90 Stat. 1849
91 Stat. 1279
91 Stat. 1496
91 Stat. 1497
91 Stat. 1498
92 Stat. 607
92 Stat. 615
92 Stat. 2921
92 Stat. 3100
94 Stat. 1470
94 Stat. 3508
94 Stat. 3530
95 Stat. 192
95 Stat. 194
95 Stat. 250
95 Stat. 252
95 Stat. 301
95 Stat. 354
96 Stat. 612
96 Stat. 618
96 Stat. 629
96 Stat. 633
96 Stat. 634
96 Stat. 997
96 Stat. 1670
96 Stat. 1672
96 Stat. 2366
96 Stat. 2373
97 Stat. 83
97 Stat. 118
97 Stat. 119
97 Stat. 121
97 Stat. 135
97 Stat. 1030
98 Stat. 666
98 Stat. 667
98 Stat. 672
98 Stat. 677
98 Stat. 790
98 Stat. 968
98 Stat. 2302
100 Stat. 1480
100 Stat. 2535
100 Stat. 2557
100 Stat. 2563
100 Stat. 2564
100 Stat. 2594
100 Stat. 2596
100 Stat. 2598
100 Stat. 4008
101 Stat. 1405
101 Stat. 1431
101 Stat. 1687
102 Stat. 926
102 Stat. 1419
102 Stat. 1423
102 Stat. 3499
102 Stat. 3524
102 Stat. 3530
102 Stat. 4483
103 Stat. 1896
103 Stat. 2415
103 Stat. 2417
103 Stat. 2418
103 Stat. 2472
104 S. 1388-410
105 Stat. 2283
106 Stat. 78
106 Stat. 737
106 Stat. 3331
107 Stat. 809
107 Stat. 818
107 Stat. 2476
108 Stat. 470
108 Stat. 1169
108 Stat. 1955
108 Stat. 2359
108 Stat. 3431
108 Stat. 3639
110 Stat. 1280
110 Stat. 1900
110 Stat. 1905
110 Stat. 1911
110 Stat. 1914
110 Stat. 2099
110 Stat. 2102
110 S. 3009-594
110 S. 3009-614
111 Stat. 847
111 Stat. 986
111 Stat. 989
111 Stat. 1944
112 Stat. 1312
112 Stat. 3331
113 S. 1501-60
114 Stat. 1523
114 Stat. 1526
114 Stat. 2428
114 Stat. 2762
115 Stat. 74
115 Stat. 357
115 Stat. 378
115 Stat. 802
115 Stat. 2430
116 Stat. 903
116 Stat. 1375
116 Stat. 2372
116 Stat. 2374
116 Stat. 2375




See also this list of various state laws using the word "resident" to mean an alien.

  
This distinction between the words "citizen" and "resident" appears very clearly in the federal income tax laws. In the Revenue Act of 1916, phrases that include the words "citizen" and "resident" appear at  39 Stat. 756, 759 and 770. In the Revenue Act of 1917, these phrases appear at 40 Stat. 301, 304, 307, 331, 333, 335, and 338. In the Revenue Act of 1918, these phrases appear at 40 Stat. 1062, 1067, 1072, 1073, and 1087. In the Revenue Act of 1921, these phrases appear at 40 Stat. 233 and 248. In the Revenue Act of 1924, these phrases appear at 43 Stat. 264 and 278. In the Revenue Act of 1926, these phrases appear at 44 Stat. 21 and 35. In the Revenue Act of 1928, this phrase appears at 45 Stat. 834. In the Revenue Act of 1932, these phrases appear at 47 Stat. 215, 247 and 284. In the Revenue Act of 1934, these phrases appear at 48 Stat. 723 and 753. In the Revenue Act of 1936, this phrase appears at 49 Stat. 1701. In the Revenue Act of 1938, these phrases appear at 52 Stat. 511, 546 and 549. In the 1939 IRC, these phrases appear at 53 Stat. part I, at pages 61, 93, 96, 119, 120, 123, 126, 141, 143, 147, and 172. See also the 1954 Internal Revenue  Code, where this phrase appears on pages 193, 195, 359, 365, 373, 401, 406, 410 and 412, among others.

   
Vattel's definition of "resident" has not only influenced federal laws, and in particular federal income tax laws, but also the federal income tax regulations. Below, please find references to old federal income tax regulations and various sections thereof which defined the word "resident" as only meaning an "alien":

    (1) Regulations No. 45 for Revenue Act of 1918, Treasury Decision 2831:
    "Art. 312. Who is a nonresident alien individual.—‘Nonresident alien individual' means an individual (a) whose residence is not within the United States and (b) who is not a citizen of the United States. Any alien living in the United States who is not a mere transient is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to his stay. If he lives in the United States and has no definite intention as to his stay, he is a resident."

See also Art. 312 for Regulations 45 (1920).
 
    (2) Regulations No. 62 for Revenue Act of 1924, Treasury Decision 3295:
    "Art. 311. Definition.—A ‘nonresident alien individual' means an individual (a) whose residence is not within the United States and (b) who is not a citizen of the United States. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
      (3) Regulations No. 65 for Revenue Act of 1926, Treasury Decision 3640:  
    "Art. 311. Definition.—A  ‘nonresident  alien  individual'  means an individual
(a) whose residence is not within the United States and  (b) who is not a citizen of
the United States. An alien actually present in the United States who is not a mere
transient  or  sojourner  is  a  resident  of  the  United  States  for  purposes of the
income tax.  Whether he is a transient or not is determined  by his intentions with
regard  to the length and nature of his stay.  A mere floating  intention, indefinite
as to time,  to return  to another  country  is not  sufficient  to  constitute  him  a
transient.  If he  lives in the  United States  and has no definite intention as to his
stay, he is a resident * * *."
 

    (4) Regulations No. 69 for Revenue Act of 1926, Treasury Decision 3922:
    "Art. 311. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
    (5) Regulations No. 74 for Revenue Act of 1928:
  "ART. 1022. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
    (6) Regulations 77 for Revenue Act of 1932:
    "ART. 1022. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
    (7) Regulations 86 for Revenue Act of 1934:
    "ART. 211-1. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient or not is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
    (8) Regulations 94 for Revenue Act of 1936:
    "ART. 211-1. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
    (9) Regulations No. 101 for Revenue Act of 1938:
    "ART. 211-2. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
The term includes a nonresident alien fiduciary.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
    (10) Regulations 103 for 1939 Internal Revenue Code:
    "SEC. 19.211-2. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
The term includes a nonresident alien fiduciary.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
    (11) Regulations No. 111 for 1939 Internal Revenue Code (1943 edition):
    "SEC. 29.211-2. Definition.—A ‘nonresident alien individual' means an individual—
(a) Whose residence is not within the United States; and
(b) Who is not a citizen of the United States.
The term includes a nonresident alien fiduciary.
"An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident * * *."
See also 26 U.S.C. § 7701(b).

It is therefore clear that the word "resident" only means an "alien" in the federal income tax laws.

See Bowring v. Bowers, 24 F.2d 918 (2nd Cir. 1928).