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The provisions of this paragraph in respect to books shall Books for individ apply to any individual importing not exceeding two copies of any one work for his own use, and not for barter, sale, or
pine Islands, paintings which are works of art, and books
rules and regulations as the insular collector of customs shall
the Philippine Islands.
ment, or repair within the Philippine Islands of vessels, their
Articles for repairs.
as the insular collector of customs shall prescribe. 351. Coverings and holdings of articles, goods, wares, and merchan- Coverings of
dise (usual), except as expressly provided. SEC. 12. That all articles, except rice, the growth, product, or manufacture of the United States and its possessions to which the Direct customs tariff in force in the United States is applied and upon which advivind free to no drawback of customs duties has been allowed therein, going into the Philippine Islands shall hereafter be admitted therein free of customs duty when the same are shipped directly from the country of origin to the country of destination: Provided, That direct ship- Shipments in bond. ment shall include shipment in bond through foreign territory contiguous to the United States. Said articles shall be as originally punopened, etc., packed without having been opened or in any manner changed in condition: Provided, however, That if such articles shall become Allowance for casuunpacked 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 its possessions as hereinbefore provided, and that its condition has not been changed except for such damage as may have been sustained.
United States products, except rice.
Ante, p. 84.
SEC. 13. That upon the exportation to any foreign country from the Philippine Islands, or the shipment thereof to the United States or any of its possessions, of the following articles, there shall be levied, collected and paid thereon the following export duties: Provided,
United States cepted.
Direct exports of however, That all articles the growth and product of the Philippine
ex- Islands coming directly from said islands to the United States or
any of its possessions for use and consumption therein, shall be
(a) Manufactured or unmanufactured, except as otherwise
provided, one hundred kilos., one dollar and thirty
cents. (b) Stems, clippings, and other wastes of tobacco, one
hundred kilos., fifty cents.
SEC. 14. That there shall be levied and collected upon all articles, Products excepted. goods, wares, or merchandise, except coal, timber and cement, the
product of the Philippine Islands, exported through ports of entry of the Philippine Islands, or shipped therefrom to the United States or any of its possessions, a duty of one dollar per gross ton of one
thousand kilos., as a charge for wharfage, whatever be the port of Articles for official destination or nationality of the exporting vessel: Provided, That
articles, goods, wares, or merchandise imported, exported, or shipped in transit for the use of the Government of the United States, or of that of the Philippine Islands, shall be exempt from the charges
prescribed in this section. owner of imports.
SEC. 15. That all articles, goods, wares, or merchandise imported into the Philippine Islands shall, for the purpose of this Act, be deemed and held to be the property of the person to whom the same may be consigned; but the holder of any bill of lading, drawn to order and indorsed by the consignor, shall be deemed the consignee thereof; and in case of the abandonment of any article, goods, wares, or merchandise to the underwriters, the latter may be recognized as the consignee.
SEC. 16. That all invoices of imported articles, goods, wares, or merchandise shall state the true value thereof in the currency of the place or country from whence imported, or, if purchased, in the currency actually paid therefor, shall contain a correct description of such articles, goods, wares, or merchandise, with true numbers, weights, and quantities, in the tariff terms of this Act, and shall be made in quadruplicate and signed by the owner or shipper, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner.
Sec. 17. That except in case of personal effects accompanying a passenger as baggage, or arriving within a reasonable time before or after the owner, no importation of any articles, goods, wares, or
merchandise, exceeding one hundred dollars in dutiable value, shall Exception, bond for be admitted to entry without the production of a duly certified
invoice of the kinds hereinafter described, or the filing of an affidavit made by the owner, importer, or consignee before the collector of customs, showing why it is impracticable to produce such invoice, together with a bond in an amount to be prescribed by, and with sureties satisfactory to, the collector of customs, for the production
Production required at time of entry.
Unavoidable cause to be shown.
of such invoice within a reasonable time to be prescribed by said Statement aineeforum official. In the absence of such invoice, no entry shall be made temporarily. upon the aforesaid affidavit unless the same be accompanied by a statement in the form of an invoice or otherwise, showing the actual cost of such merchandise if same was purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the Philippine Islands in the principal markets of the country from whence imported. This statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make the entry, taken before thé collector of customs, and it shall be lawful for that official to examine the deponent under oath regarding the source of his knowledge, information, or belief, concerning any matter contained in his affidavit, and to require him to produce any correspondence, document, or statement of account in his possession, or under his control, which may assist the customs authorities in ascertaining the actual value of the importation or of any part thereof; and in default of such production when so required, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such correspondence, document, or statement for the purpose of
avoiding the imposition of additional duty, penalty, or forfeiture incurred under this or any other Act in force in the Philippine Islands, unless he shall show to the satisfaction of the court or the collector of customs, as the case may be, that it was not in his power to produce the same when so demanded; but no articles, goods, wares, or merchandise shall be admitted to entry under the provisions of this section unless the collector of customs shall be satisfied that the failure to produce the required invoice is due to causes beyond the control of the owner, importer, consignee, or agent.
Sec. 18. That invoices required by the preceding section shall, at or before the shipment of the merchandise, be produced to the consul, vice-consul, or commercial agent of the United States of the consular district in which the merchandise was manufactured or purchased, as the case may be, when importation into the Philippine Islands is from a country other than the United States of America or any territory or place under the jurisdiction and control of the Government thereof: Provided, That the insular collector of customs may, in his discretion, dispense with the requirement for the consular invoices prescribed in this section in case the merchandise for which entry is sought is free of duty under this Act, in which event a commercial invoice certified by the purchaser, manufacturer, seller, owner, or agent shall be filed: And provided further, That when the importation Imports from United is from the United States of America or any territory or place under States. the jurisdiction and control of the Government thereof production shall be to a collector of customs, deputy collector of customs, or United States commissioner.
Invoices shall have indorsed thereon when produced as above pre- chuset etti scribed a declaration signed by the purchaser, manufacturer, seller, owner, or agent setting forth that the invoice is in all respects correct and true and was made at the place from whence the merchandise is exported to the Philippine Islands; that it contains, if the merchan- If purchased. dise was obtained by purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, and the actual cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks are contained in the invoice except such as have been actually allowed thereon; and when obtained in Obtained otherwise. any other manner than by purchase, the actual market value or wholesale price thereof, at the time of exportation to the Philippine Islands, in the principal markets of the country from which exported; that such actual market value is the price at which the merchandise
Production before American consul.
Declaration by pur
Report of frauds, ete.
described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer, seller, owner, or agent making the declaration would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities, and that it included all charges thereon; that the numbers, weight, or quantity stated is correct, and
that no invoice of the merchandise described differing from the inStatement of cur- voice so produced has been or will be furnished to anyone. If the
merchandise was actually purchased, the declaration shall also contain a statement that the amount shown and the currency stated in
such invoice is that which was actually paid for the merchandise by Onth required. the purchaser. Said declaration shall be duly sworn to by the pur
chaser, manufacturer, owner, or agent before the officer to whom produced.
SEC. 19. That consuls, vice-consuls, commercial agents, collectors of customs, deputy collectors of customs, and commissioners of the United States of America having any knowledge or information of any case or practice by which any person obtaining verification of any invoice defrauds or may defraud the revenue of the Philippine Islands shall report the facts to the insular collector of customs.
Sec. 20. That United States Government vessels, whether transports of the army or naval vessels, when coming from the United States or a foreign port to the ports of the Philippine Islands, shall be subject to the same inspection by customs officers of the Philippine government, for the purpose of determining whether they have on board articles of merchandise dutiable under the laws of the Philippine Islands, as such United States Government vessels are subject to by customs officers of the United States Government when such vessels enter ports of the United States from foreign countries, for the purpose of determining whether such vessels have on board articles or merchandise dutiable under the laws of the United States.
Inspection of United States Governinent vessels.
Fuel used on vessels, tohavedutyrefunded.
Allowed on articles
SEC. 21. That on all fuel imported into the Philippine Islands which is afterwards used for the propulsion of vessels engaged in trade with foreign countries, or between ports of the United States and the Philippine Islands, or in the Philippine coastwise trade, a refund shall be allowed equal to the duty imposed by law upon such fuel, less one per centum thereof, which shall be paid under such rules and regulations as may be prescribed by the insular collector of customs.
SEC. 22. That upon the exportation of articles manufactured or
, or similar domestie.“ produced in the Philippine Islands, including the packing, covering,
putting up, marking, or labeling thereof, either in whole or in part of imported materials, or from similar domestic materials of equal quantity and productive manufacturing quality and value, such question to be determined by the insular collector of customs, there shall be allowed a drawback equal in amount to the duties paid on the imported materials so used, or where similar domestic materials are used, to the duties paid on the equivalent imported similar materials, less one per centum thereof: Provided, That the exportation
shall be made within three years after the importation of the foreign Materials not en material used or constituting the basis for drawback: And provided
further, That when the articles exported or coverings thereof are in part of materials grown or produced in the Philippine Islands not subject to drawback under this Act, the imported materials, or the similar domestic materials of equal quantity and productive manufacturing quality and value entitled to drawback, shall so appear in the completed articles or packages that the quantity or measure thereof may
Prorinos Time limit.
Return of contain: ers.
be ascertained: And provided further, That the imported materials, Identification, etc. or domestic materials entitled to drawback-under this Act, for which drawback is claimed, shall be identified; that the quantity of such materials used and the amount of duty paid thereon or if domestic materials, paid upon its equivalent, shall be ascertained; and that the fact of their exportation shall be established; and the refund if Payment.
. made shall be paid to the manufacturer, producer, or exporter, to the agent of any of them, or to the person such manufacturer, producer, exporter or agent shall, in writing, order such refund paid, under and in accordance with such rules and regulations as the insular collector of customs may prescribe: Provided, however, That no drawback Not allowed on arti shall be paid under this section on account of any articles, goods, admitted free. wares, or merchandise exported to the United States of America or to any Territory or place under the jurisdiction and the control of the Government thereof, wherein such articles, goods, wares, or merchandise are admitted free of duty.
SEC. 23. That containers, such as casks, large metal, glass, or other receptacles which are, in the opinion of the collector of customs, of Bond, etc. such a character as to be readily identifiable may be delivered to the importer thereof upon identification and the giving of a bond with sureties satisfactory to the collector of customs in an amount equal to double the estimated duties thereon, conditioned for the exportation thereof or payment of the corresponding duties thereon within one year from the date of importation, under such rules and regulations as the insular collector of customs shall prescribe.
SEC. 24. That in addition to the taxes imposed by this Act there Internal-revenue tax shall be levied and collected on goods, wares, or merchandise when from l'nited States. 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.
Sec. 25. That the insular collector of customs shall, subject to the approval of the secretary of the department having jurisdiction over the customs service, make all rules and regulations necessary to enforce the provisions of this Act. SEC. 26. That original jurisdiction in all cases arising in the Phil
Jurisdiction of Phil. ippine Islands is hereby conferred upon the courts of first instance of ippine courts. the Philippine Islands and appellate jurisdiction upon the supreme court of the Philippine Islands in matters arising under the Act of Congress approved February twentieth, nineteen hundred and five, entitled "An Act to authorize the registration of trade-marks used in commerce with foreign nations or among the other States or with Indian tribes and to protect the same,” identical with the jurisdiction conferred upon courts of the United States by section seventeen of said Act. Sec. 27. That all existing decrees, laws, regulations, orders, or ete.. repealed.
Inconsistent laws, parts thereof, inconsistent with the provisions of this Act, are hereby ,,Vol. 33, p. 928; Vol. repealed, but the repeal of such decrees, laws, regulations, or orders, or parts thereof, shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal takes effect; but all rights and liabilities under said decrees, laws, regulations, or orders shall continue and may be enforced in the same manner as if said repeal had not been made. Any offenses committed and all penalties or forfeitures or
Prior offenses, etc. liabilities incurred prior to the time when this Act shall take effect under any decree, law, regulation, or order embraced in, modified, changed, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been
Vol. 33, p. 728.
31, p. 21.
Rights and liabili. ties continued.