Page:United States Statutes at Large Volume 42 Part 1.djvu/963

 SIXTY-SEVEN TH CONGRESS. Sess. II. C11. 356. 1922. 935 therein, shall be admitted to the Philip ine Islands from the United '§?°u${'£1',;F';g§¤;& States free of duty: And provided furtliizr, That the free admission, quiredherein provided, of such articles, the wth, product, or manufacture of the United States, into the gilip ine Islands, or of the owth, product, or manufacture, as hereinbefore defined, of the Prhilicplpine Islands into the United States, shall be conditioned upon the act shipment thereof, under a through bill of ladin, from the country 0 orign to the country of destination: Provolled, That ,°r'£i§,“§“,§*;u°g*;*j¤§,¤qg{ direct shipments all include shi ments in bond through foreign quasi. territory contiguous to the UnitedpStates: Provided, however, That m · bd if such articles become undpacked while en route by accident, wreck, ca·:us1t¥· Y or other casualt, or so am ed as to necessitate their repacking, the same shall be admitted afgree of duty upon satisfactory proof that the unpacking occured 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 ma have been sustained: And provided, That Ayueies num me there shall be levied, collected, and paid, in the United States, upon fiiiiiiirpdiiegiintferpeii articles, 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 gid by internal-revenue stamp or stamps, to be (provided by the mmissioner of Internal Revenue, and to be aflixe in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall (prescribe; and such articles, lgoods wares, iE¤¤¤p¢rr¤¤Pbmpor merchandise shippe from said islands to the nited States °”°°“‘ shall be exempt from thhailpayment of any tax imposed by the internal revenue laws of the P ppine Islands: And  further, '1‘hat SAr¤=i<=l¤s¤·¤m¤¤¤»d there shall be levied, collected, and paid in the Philip ine Islands, ¤·et$iiis¤¢i°¤¤l¤i°l'»rl1i·ti°1r`iai°;il upon articles, oods, wares, or merchandise oing into tlile Philippine ¥"”°’· Islands from tlxe United States, a tax equaI to the internal—revenue tax imposed in the Philiippgne Islands upon the like articles, oods, wares, or merchandise o hilippine Islands manufacture; sugi tax to be paid by intemal—revenue stam s or otherwise, as provided by the laws 111 the Philippine Islands; and such articles, goods, Stfgsmtgbwumw wares, or merchandise going into the Philippine Islands from the ` United States shall be exempt from the ayment of any tax imposed by the internal revenue laws of the [lhited States: And provided ,,3Y"j_g:;°¤,&’ % further, That in addition to the customs taxes im d in the Philip- thsnvniwi Suns. prne Islands, there shall be levied, collected, and paid therein upon articles, {goods, wares, or merchandise im rted into the Philippine Islands rom countries other than the  States the internalrevenue tax imposed by the Philippine Government on like articles manufactured and consumed in the Philippine Islands or shipped thereto for consumption therein from the nited States: Ajnd pro- p‘1;;;gg¤g¤ mded further, That rom and after the passage of this Act all mternal zmsury. revenues collected in or for account of the Philippine Islands accrue intact to the general government thereo and be paid into the insular treasury. _ _ _ Sec. 302. That articles, oods, wares, or merchandise going mto garnfgskigg- mm t Porto Rico from the Uniteef States shall be exempted from the pay- {rom u¤aea’s¤¤es iiigient of any tax imposed by the internal-revenue laws of the United “"‘“'°"°"“°‘“ tates. _ Sec. 303. That whenever any country, dependency, colony, rov- 0 ¤¤¤¤¤=m¤i¤s dew mee, or other political subdivision of 5-pvemment, person, partnerlshi, ulriuuiigirtirs uiniiffg association, cartel, or corporation sh pay or bestow, directly or img- °‘"‘·° ‘·"“"°°" rectly, any bounty or grant u n the manufacture or production or export of any article or merchoandise manufactured or produced in Such country, dependency, colony, province, or other political sub-