That where materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the shipment of said articles to the Philippine Archipelago a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties, under such rules and regulations as the Secretary of the Treasury may prescribe.

Act March 8, 1902, c. 140, § 6, 32 Stat. 55.

This section and the section next following are part of an act temporarily to provide revenue for the Philippine Islands, and for other purposes, other sections of which are set forth or referred to ante, under chapter 4 of this Title.

Shipment to Philippine Islands of merchandise in bonded warehouses, etc.; return of duties paid; shipment without payment of duty. Sec. 7. That merchandise in bonded warehouse or otherwise in the custody and control of the officers of the customs, upon which duties have been paid, shall be entitled, on shipment to the Philippine Islands within three years from the date of the original arrival, to a return of the duties paid less one per centum, and merchandise upon which duties have not been paid may be shipped without the payment of duties to the Philippine Islands within said period, under such rules and regulations as may be prescribed by the Secretary of the Treasury.

Act March 8, 1902, c. 140, § 7, 32 Stat. 55.
See note under preceding section of this act.

Secs. 2990-2997.

ACT JUNE 10, 1890, c. 190, § 1.

Ports at which entry may be made for transportation in bond.

The privileges of the immediate transportation act are extended to the port of Niagara Falls by Act March 2, 1903, c. 982, set forth below. The privileges of the first section of the immediate transportation act are extended to the following ports:

Tacoma and Seattle, by Act July 1, 1902, c. 1359, set forth below.
Wilmington, by Act Dec. 23, 1902, c. 11, set forth below.

Portal, by Act Jan. 22, 1903, c. 197, ante, under chapter 1 of this Title.

ACT JULY 1, 1902, c. 1359.

An Act Relating to Transportation of Dutiable Merchandise at Subports of Tacoma and Seattle, State of Washington. (32 Stat. 636.)

Tacoma and Seattle.

Be it enacted, &c., That the privileges of the first section of the Act approved June tenth, eighteen hundred and eighty, relating to the transportation of dutiable merchandise without appraisement, be, and the same are hereby, extended to Tacoma and Seattle, subports of entry in the customs collection district of Puget Sound, State of Washington.

Act July 1, 1902, c. 1359, 32 Stat. 636.
SUPP. '03-17

ACT DEC. 23, 1902, c. 11.

An Act to Make Wilmington, North Carolina, a Port through Which Merchandise may be Imported for Transportation without Appraisement. (32 Stat. 760.)

Wilmington.

Be it enacted, &c., That the privileges of the first section of the Act approved June tenth, eighteen hundred and eighty, governing the immediate transportation of dutiable merchandise without appraisement, be, and the same are hereby, extended to the port of Wilmington, North Carolina.

Act Dec. 23, 1902, c. 11, 32 Stat. 760.

ACT MARCH 2, 1903, c. 982.

An Act to Extend to the Port of Niagara Falls, New York, the Privileges of the Act Approved June Tenth, Eighteen Hundred and Eighty, Governing the Immediate Transportation of Dutiable Merchandise without Appraisement. (32 Stat. 955.)

Niagara Falls.

Be it enacted, &c., That the privileges of the Act approved June tenth, eighteen hundred and eighty, governing the immediate transportation of dutiable merchandise without appraisement, be, and they are hereby, extended to the port of Niagara Falls, New York. Act March 2, 1903, c. 982, 32 Stat. 955.

CHAPTER NINE.

Drawback.

Sec. 3015.

Allowance of drawback.

Drawback of duties paid on materials used in the manufacture of articles manufactured or produced in the United States, on the shipment of said articles to the Philippine Archipelago, and of duties paid on merchandise in bonded warehouse or otherwise in the custody and control of the officers of the customs, on shipment to the Philippine Islands within three years from the date of the original arrival, is provided for by Act March 8, 1902, c. 140, §§ 6, 7, ante, under chapter 7 of this Title.

Twenty additional internal revenue agents, to be the only internal revenue agents employed in addition to those provided for by this section, are authorized by provisions of Act April 28, 1902, c. 594, § 1, and Act Feb. 25, 1903, c. 755, § 1, set forth below.

ACT JUNE 13, 1898, c. 448, § 3.

[Superseded. Act April 28, 1902, c. 594, § 1.]

The provisions of this section and of section 47 of this act, for additional internal revenue agents, are superseded by the provisions of Act April 28, 1902, c. 594, § 1, set forth below.

ACT APRIL 28, 1902, c. 594, § 1.

Additional agents.

For continuing the additional clerks and other employees in the office of the Commissioner of Internal Revenue and for salaries and expenses of increased force of deputy collectors rendered necessary by the Act of June thirteenth, eighteen hundred and ninety-eight, providing for war expenditures, and for other purposes, and for salaries and expenses of twenty additional internal revenue agents to be appointed and employed by the Commissioner of Internal Revenue, and these twenty agents to be in lieu of the agents provided for and appointed under the provisions of sections three and forty-seven of the act of June thirteenth, eighteen hundred and ninety-eight, providing for war revenue expenditures and other purposes, and these to be the only internal revenue agents employed in addition to those provided for in section three thousand one hundred and fifty-two of the Revised Statutes. The existing provisions of law with regard to internal revenue agents shall apply to the duties, compensation, and expenses of these twenty additional agents,

*

Act April 28, 1902, c. 594, § 1, 32 Stat. 142. Act Feb. 25, 1903, c. 755, § 1, 32 Stat. 877.

This is a provision of the legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1903, repeated in the similar act for the fiscal year ending June 30, 1904, cited above.

Sec. 3153.

Storekeepers and their salaries.

The officer holding the combined office of storekeeper and gauger is denominated storekeeper-gauger, and his compensation is prescribed by Act June 28, 1902, c. 1312, set forth below.

Sec. 3156.

Gaugers.

The officer holding the combined office of storekeeper and gauger is denominated storekeeper-gauger, and his compensation is prescribed by Act June 28, 1902, c. 1312, set forth below.

Sec. 3157.

ACT AUG. 15, 1876, c. 287, § 1.

Limit of compensation of storekeepers and gaugers; performance of duties by one officer.

The officer holding the combined office of storekeeper and gauger is denominated storekeeper-gauger, and his compensation is prescribed by Act June 28, 1902, c. 1312, set forth below.

ACT AUG. 27, 1894, c. 349, § 64.

Duties of officer acting as storekeeper and gauger; bond.

The officer holding the combined office of storekeeper and gauger is denominated storekeeper-gauger, and his compensation is prescribed by Act June 28, 1902, c. 1312, set forth below.

ACT JUNE 28, 1902, c. 1312.

An Act to Amend the Internal-Revenue Laws in Regard to Storekeepers and Gaugers. (32 Stat. 492.)

Storekeeper and gauger denominated storekeeper-gauger; compensation.

Be it enacted, &c., That the internal-revenue officer holding the combined office of storekeeper and gauger.shall hereafter be known and denominated as a storekeeper-gauger, and when performing the combined duties of storekeeper-gauger, or when assigned by the Commissioner of Internal Revenue to perform the duties of a storekeeper only at any distillery, or at any general or special bonded warehouse, he shall receive for his services the compensation of storekeeper only; but when assigned by the Commissioner of Internal Revenue to perform the duties of gauger only, under the internalrevenue laws, as provided by those laws, he shall receive only the compensation for his services and the traveling expenses which are allowed by law to United States gaugers.

Act June 28, 1902, c. 1312, 32 Stat. 492.

Previous provisions for the performance of the duties of storekeeper and gauger by one officer are contained in Act Aug. 15, 1876, c. 287, § 1, Comp. St. 1901, p. 2050, and provisions relating to the compensation of such officers are set forth in Comp. St. 1901, pp. 2048-2053.

Sec. 3163.

Duties of collectors and agents; power of Commissioner.

The authority, power, and jurisdiction, in relation to the exclusion from residence within the United States, of Chinese, vested by law or treaty in the collectors of internal revenue, are conferred upon such officers under the control of the Commissioner-General of Immigration as the Secretary of Commerce and Labor may designate therefor, by provisions of Act Feb. 14, 1903, c. 552, § 7, ante, under Title XII A, "The Department of Commerce and Labor."

Trade or business not to be carried on until tax paid.

Rev. St. §§ 3232-3241, 3243, so far as applicable, are made to extend to and include and apply to special taxes imposed by Act Aug. 2, 1886, c. 840, § 3, on manufacturers of and dealers in oleomargarine, by provisions of that section set forth in Comp. St. 1901, p. 2229, and to special taxes imposed by Act May 9, 1902, c. 784, § 4, on manufacturers of and dealers in process or renovated butter or adulterated butter, by similar provisions of that section, set forth post, under chapter 7 B of this Title.

Sec. 3244.

Special taxes imposed on whom.

The special taxes mentioned in various notes under this section in Comp. St. 1901, pp. 2099, 2100, as imposed on dealers in and manufacturers of tobacco and manufacturers of cigars by Act June 13, 1898, c. 448, § 4, Comp. St. 1901, p. 2290, and on bankers, brokers, pawnbrokers, customs-house brokers, proprietors of theaters, museums, and concert halls, proprietors of circuses, proprietors of unenumerated exhibitions, and proprietors of bowling alleys and billiard rooms, by section 2 of the same act, Comp. St. 1901, p. 2286, are abrogated, by the repeal of those sections by Act April 12, 1902, c. 500, post, under chapter 11 A of this Title.

ACT AUG. 27, 1894, c. 349, § 50.

Regauging at warehouse; allowance for loss.

The allowance for loss as to distilled spirits deposited in warehouse prior to Jan. 1, 1899, by Act March 3, 1899, c. 435, Comp. St. 1901, p. 2147, under the conditions and limitations of this section, is extended to all distilled spirits in internal revenue bonded warehouses, or afterwards produced and deposited therein, by Act Jan. 13, 1903, c. 134, set forth below.