Page:United States Statutes at Large Volume 32 Part 1.djvu/121

 I:`IFTY—SEVENTH CONGRESS. Sess. L CHS. 140,141. 1902. 55 warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. Sec. 6. That all articles manufactured in bonded manufacturing HAEQCIQL exfmw warehouses in whole or in part of imported materials, or of materials nugtaxgetglm Nw subject to internal—revenue tax and intended for shipment from the United States to the Philippine Islands, shall, when so shipped, under such regulations as the Secretary of the Treasury may prescribe, be exempt from internal-reven ue tax, and shall not be charged with duty pxcepit the duty levied under this Act upon imports into the Philippine slan s. That all articles subject under the laws of the United States to inter- DmWb°°k¤· **0- nal-revenue tax, or on which the internal—revenue tax has been paid, and which may under existing laws and regulations be exported to a foreign country without the payment of such tax, or with benefit of drawback, as the case may be, may also be shipped to the Philippine Islands with like privilege, under such regulations and the filing of such bonds, bills of lading, and other security as the Commissioner of Internal Revenue may, with the approval of the Secretary of the Treasury, prescribe. And all taxes paid upon such articles shipped Taxesrefunded. to the Philippine Islands since November fifteenth, nineteen hundred and one, under the decision of the Secretary of the Treasury of that Pod-P-122* date, shall be refunded to the parties who have paid the same, under such rules and regulations as the Secretary of the Treasury may prescribe, and a sum sufficient to make such payment is hereby appropriated, APP¤>r>¤¤¤i<>¤· out of any money in the Treasury not otherwise appropriated. That where materials on which duties have been paid are used in the dlgmwmck f¤¤¤¤*¤· manufacture of articles manufactured or produced in the United States, n s` 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. Sec. 7. That merchandise in bonded warehouse or otherwise in the ,h§‘=;§{’glQ§XQ;Q'* “’ custody and control of the officers of the customs, upon which duties H 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 aid may be shipped without the pa ment of duties to the Philippine lislands within said period, under such, rules and regulations as may be plrescribed by the Secretary of the Treasury. Sec. 8. That the provisions of the Act entitled "An Act to sim lify ,,,;Q‘{Qf,°_§}{‘d ,j;},‘,}‘}Q,§f; the laws in relation to the collection of revenues,” approved Rune ¤r>y¤tc»;l31•e· B1 tenth, eighteen hundred and ninety, as amended by an Act entitled v311s3Q 2i im; "An Act to provide for the Government and to encourage the industries of the United States,” a proved July twenty-fourth, eighteen hundred and ninety-seven, shall apply to all articles coming into the United States from the Philippine Archipelago. Sec. 9. That no person in the Philippine Islands shall, under the ',§Q§g§;j,‘}_·8 necessary authority of the United States, be convicted of treason by any tribunal, to courier accused. civil or military, unless on the testimony of two witnesses to the same overt act, or on confession in open court. Approved, March 8, 1902. CHAP. 141.—·—An Act Authorizing the Missouri and Meramec Water Company to M*’·“`h 10·190'2— take water from the Missouri River, and to construct and maintain a dam or other devices for that purpose. Be it enacted by the Sénczte and House of Repre.se12tat£z·es of the ZZ7e2t6d States of idnzeréca in, Ckmgress assevnbled, That the Missouri and Mera- §{,;§j,{, §f,‘j,°g,m__ mee Water Company, a corporation organized and existing under the mee wr Company laws of the State of Missouri, its successors and assigns, be, and they m’$€,m- ,;§§$iy_