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gar and tobacco
îmported
other countries.

Preference to small sugar producers.

U. S. products to be admitted free.

with more than fifteen per centum of wrapper tobacco in excess of three hundred thousand pounds, filler tobacco in excess of one million pounds, and cigars in excess of one hundred and fifty million cigars, which quantities shali be ascertained by the Secretary of the Treasury under such

rules and regulations as he shall prescribe: Duty in, on su

And provided further, That sugar, refined or unrefined, from and tobacco, manufactured or unmanufactured, imported

into the Philippine Islands from foreign countries, shall be dutiable at rates of import duty therein not less than the rates of import duty imposed upon sugar and tobacco in like forms when imported into the United States:

And provided further, That, under rules and regulations to be prescribed by the Secretary of the Treasury, preference in the right of free entry of sugar to be imported into the United States from the Philippine Islands, as provided herein, shall be given, first, to the producers of less than five hundred gross tons in any fiscal year, then to producers of the lowest output in excess of five hundred gross tons in any fiscal year:

Provided, however, that in consideration of the exemptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no drawback of customs duties has been allowed therein, shall be admitted to the Philippine Islands from the United States free of duty:

And provided further, That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as hereinbefore defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof from the country of origin to the country of destination:

Provided, That direct shipment shall include shipments in bond through foreign territory contiguous to the United States:

Provided, however, That if such articles become unaged in transit.

packed while en route by accident, wreck, or other casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United States or the Philippine Islands, as the case may be, and that its condition has not been changed except for such damage as may have been sustained:

And provided further, That all articles, the growth, product, or manufacture, as hereinbefore defined, of the Philippine Islands, admitted into the ports of the United States free of duty under the provisions of this section and shipped as herein before provided from said islands to the United States for use and consumption therein,

Articles

dam.

Articles for U. S. to be free from export duties.

P. I. tax.

shall be hereafter exempt from the payment of any export duties imposed in the Philippine Islands:

And provided further, That there shall be levied, col- in Tax equal to lected, and paid, in the United States, upon articles, tax. goods, wares, or merchandise coming into the United States from the Philippine Islands, a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps, to be provided by the Commissioner of Internal Revenue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe; and such arti- Exempt from cles, goods, wares, or merchandise, shipped from said islands to the United States, shall be exempt from the payment of any tax imposed by the internal-revenue laws of the Philippine Islands:

And provided further, That there shall be levied, col- Internal-reyes lected, and paid in the Philippine Islands, upon articles, ports from U. 8. goods, wares, or merchandise going into the Philippine Islands from the United States, a tax equal to the internalrevenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manufacture; such tax to be paid by internalrevenue stamps or otherwise, as provided by the laws in the Philippine Islands, and such articles, goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any Exempt from tax imposed by the internal-revenue laws of the United V. S. tač. States:

And provided further, That, in addition to the customs Internal-revetaxes imposed in the Philippine Islands, there shall be ports, other than levied, collected, and paid therein upon articles, goods, from U.S. wares, or merchandise, imported into the Philippine Islands from countries other than the United States, the internal-revenue tax imposed by the Philippine government on like articles manufactured and consumed in the Philippine Islands or shipped thereto, for consumption therein, from the United States:

And provided further, That from and after the passage Internal revea of this Act all internal revenues collected in or for account into Insular treasof the Philippine Islands shall accrue intact to the general ury. government thereof and be paid into the Insular treasury, and shall only be allotted and paid out therefrom in accordance with future acts of the Philippine legislature, subject, however, to section seven of the Act of Congress approved July first, nineteen hundred and two, entitled “An Act temporarily to provide for the administration of the affairs of civil government in the Philippine Islands, and for other purposes:'

And provided further, That, until action by the Philip- p. Allcomenission pine legislature, approved by Congress, internal revenues paid into the Insular treasury, as herein before provided,

shall be allotted and paid out by the Philippine Commission.

Regulations concerning articles subject to internal-revenue tax coming into the United States from the Philippine Islands. No. 8, revised July 1, 1910, p. 68. (T. D. 1531, modified by T. D. 1567.)

Regulations under section 5, act of August 5, 1909. Circular No. 37, August 10, 1909. (T. D. 29944.)

Shipments from the Philippine Islands of sugar, tobacco, and cigars. Dept. Cir. No. 57, Nov. 1, 1909. Articles shipped from the Philippine Islands. (T. D. 1569.)

Shipments to and from Philippine Islands. Circular No. 39, July 1, 1910. (T. D. 30744.)

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CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMINISTRATION OF THE

INTERNAL-REVENUE LAWS.

CHAPTER 1 (P. 383). Suits and prosecutions— Jurisdiction-Practice-Evidence-Liens-Limitations— United

States attorneys-Duties as to prosecutionsReportsClerks of courts, etc. Jurisdiction of district courts.

Interest on judgments, etc. Jurisdiction of circuit courts.

Writs of error and appeals. Suits for penalties, forfeitures, and taxes. Circuit courts of appeals. Removal of suits against officers from Certificate of probable cause.

State to United States circuit courts. Property taken under revenue laws irreArrests.

pleviable. Competency of witnesses. State laws. Statute of limitations. Production of books, papers, etc., in suits Compromises of claims and of cases after other than criminal.

judgment. Pardons. Certified copies of papers admissible as Employment of attorneys or counsel. evidence.

Duty of district attorneys to prosecute Costs in internal-revenue suits upon in- delinquents and to defend officers.

formation from other than a collector, Reports of district attorneys and maretc.

shals. Costs, when paid by defendant.

Warrants of arrest and prosecutions.
Laws of the States, rules of decision, etc. Clerks of courts, reports of, etc.
Proceedings on execution. State laws.
Act to regulate liens of judgments and

decrees of United States courts.

CHAPTER 2 (P. 404). Duties of officers charged with receiving or disbursing public moneysPenalties for embezzle

ments-Proceedings against delinquent officers, etc. Moneys to be deposited without deduc- | Embezzlement; penalty for failure to detion.

posit as required. Duty of disbursing officers.

Record evidence of embezzlement. Persons having moneys of United States Refusal to pay any draft, etc., prima facie

must pay the same to Treasurer, etc. evidence of embezzlement. Accounts to be rendered.

Evidence of conversion. Distinct accounts required according to Unlawfully receiving public money. appropriation.

Embezzlement by internal-revenue offiSuits to recover money from officers regu- cers and assistants where offense is not lated.

otherwise punishable. Distress warrant.

Penalty for clerks and officers of court Failure of disbursing officer to account; failing to deposit moneys.

duty thereupon of Auditor and Solici- Penalty for receiving moneys belonging tor of Treasury.

to the registry of the court. Duties of officers as custodians of public Penalty for failure to make reports. moneys.

Disbursing officer forbidden to trade in Embezzlement; penalty for requiring re- public funds.

ceipt for larger sum than that actually Collecting officers forbidden to trade in paid.

public property. Embezzlement; penalty for disbursing of Transcripts from books, etc., of the Treas

ficer unlawfully depositing, converting, ury to be evidence in suits against deloaning, or transferring public money. linquents. Embezzlement; penalty for custodians of Delinquents for public money; judgment

public money failing to safely keep, etc. at return term, unless, etc. Embezzlement; penalty for failure to render accounts.

CHAPTER 3 (P.414).

Penalties for perjury-Bribery-Resisting officersConspiracy-Falsely assuming to be

an officer, and other offenses.

Penalty for perjury.

Penalty for larceny or robbery of personal Penalty for resisting officer in serving property of the United States. process.

Penalty for embezzling or stealing public Penalty for rescuing prisoners.

property or receiving and retaining in Penalty for rescuing or attempting to res- possession stolen property.

cue property taken or detained by rev- | Penalty for forging, altering, counterfeitenue officer.

ing, etc., bid, bond, public record, etc. Penalty for extortion by internal-revenue Penalty for counterfeiting obligations and informers.

other securities of the United States, Penalty for conspiracy to prevent persons including stamps. from accepting office.

Penalty for making false or fraudulent Penalty for falsely assuming to be a Gov- claims. ernment officer.

Provisions of the criminal code relative Penalty for bribery.

to distilled spirits. Penalty for conspiracy. Penalty for destroying or carrying away

without authority public records, papers, etc.

CHAPTER 1 (P. 422).

Claims--Set-offs--- Appropriations, etc.

Claims.
No payment to person in arrears to the

United States.
Set-offs and credits.
Priority of United States in insolvent

estates.
Permanent annual appropriations.
No expenditures beyond appropriations.
Heads of Departments prohibited from

accepting voluntary service for the
Government.

Unauthorized contracts prohibited.
Unexpended balances of appropriations.
Assignment of claims void, unless, etc.
Attorneys before the Treasury Depart-

ment.
Duplicate checks when original is lost.
Letters, packages, etc., on Government

business sent free; penalty envelopes. Government to have priority in the trans

mission of telegrams. Disposition of useless papers.

CHAPTER 5 (P. 431).

officers, clerks, and employees-Extra services-Perquisites-- Prohibition as to business

Political contributions, etc.

Honorably discharged soldiers or sailors Certain business forbidden to clerks in

disabled in the service preferred for the Treasury Department. appointment.

Penalty for officers and clerks receiving Preference given to soldiers and soldiers' compensation in matters before the widows in reducing force.

department. Employees to be paid from special appro- Officers interested in claims; penalty. priations only.

Persons formerly in the departments not Holidays.

to prosecute claims in them within two Double salaries, compensation for extra years. services, perquisites, etc.

Restrictions on payment for services. Expenses of clerks, officers, etc., sent away Presents to superior officers prohibited. as witnesses.

Political contributions, immunity from No mileage beyond traveling expenses official proscription.

allowed.

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