Page:United States Statutes at Large Volume 44 Part 1.djvu/856

 § 1  _, rxrao mwzxrsl · r 11Nb. Sane; &mty  bead.-—-·All United Stats lam·ml·mmuo torch ialpmtd by law oa arldcm of Po Rlcaa mmzufacturd. comix luto tho United Status for couwmprlm orwlc  be gold by amxiag to   artlcloa bo fora shiomat, thereol a prmycr United Statca lutcra al·rcvcuuc samp  auch   aud for the purpose of carrying 1 lata cdoct tho prorlalous or this  the Sccrctary of the L 'hmaury is authorized to graut to auch collector od lataraal rcrcuuc aa may be `rocoaamcadcd by the Gcmmiasloacr of o Iarcrual  and appruvcd by the §ccrctary, au allowance i for tm salary and cxpcuaca of a deputy collector of iutcrual 1 rcrcuuc, to bc stationed at Sah Joao, Porto Rico, and the agmolutmcut of this doputy to bc` approved by tho Sccrctnry. ` ~ hc collector will place in the heads of auch deputy all stamps ucwusary for the payzucut or the prouar tax op artlclw ¥ produced id Porto Rico aud shipped to the Ualtm Statu, and the said deputy, upon proper` mymcut made for aald stamps, shall  thou: to manufacturers in Porto Rlco. All such. stamps so lscacd or traasfccrod to said deputy colloctor shall vc chargcd to the collector aud. bc accounted for by him as in 1 the case- of other tax-paid stamps. _ _ ·— ~ '1'hcdeputy collector assdg—ocd· to’ this duty shall pcrforai ‘ such older work in tlou with the inspection aud stampiugof md: aruclcs, aud aball haake such rcfurus as- the Com- of Iutorunl Bcycauc may, by regulations approved ` by the Sccrcury of me Treasury, direct, and all provisions of _ law rclailvc to the appointment, duties, aud compcamtlou of _ witty  of·iutcrml·— revenue, iududlug o&cc rout and rmccsury cxmusca, shall, so far as applicable, apply to »c dciwuty collector of latcrual rcvcmxc aaalgncd to duty under the provisions! of this ·chaptcr. Before catering upon the duties of his u¤cc auch deputy colloctor shall execute aboml, payable to tho collector ofalatomal rcvcuuc appointing him, in such. and with such éurctlcs as hc `may dclcrmluc. ? (Jaco \ %, 1%, c. 3613, ·§§ 1, 2, 34 Stat. 620, 621.) · · · 11544:. Taxes in Porto Rico covered lata the island treasury.-- All. max, collected. under- the ia·tcrual·rcvcuuc laws of the 1 United Statu 0B·81`ti€l€8 produced ia Porto Rico and transportcd to" the Uultod States, or coasumcd in the island shall be covcrcd lato the tr@®Q of Porto Rico. (Har. `2, 1917,1:. 145, 3 §9.%$tS.t..954.),      = l  1l§. Tax ca imports M !  into Ylrgin Idnads.-—Thcrc shall be lcvlod, collwtcd, aud amid lu tm United States, upon artlclca comix lnto tlig U ¤ t   States frcm` the Virgin Islands, t a tax equal. to the lutorua   tai Qlmposcd inhtlxo United ' Strata upop like artlclca of'_ • ¢» c :  mauufacfuro; auch articlm-shlppod from auch l8l1HldB“U;*  Unitedbtatm shall bcc exempt from the _ mymcat of any tax. imposed by tho intcmab rcvouuc laws of auch   Provided, That there shall be Y lcvlcd, oolbctod, aud paid in such lslauds, ·` upon \8L1’tl¢1& `lmported from the Uoltod Stratos, a tax oqual to the l¤tcraal·‘ 1 rcvcaw tax lmpowd la auch ldauds upoa like articles. théra m,auu£a ; am au@ artlcloa icing into such   from tho llaltcd States shall bc cxmpt hom paywt of anytax ` lmposw by tl¤.o1l ·rcvaam.laws of the Uutt& Stated., y (F&..24, 1919,1:. 18, |1&4,,·wY'S§at.·1142.) I  · J 116. Tu    coma; ,fr•p’·¤r   lata T    shallba     aud to tho uaaoa amen,  claude, goods,   or       .¤ mlm lam  States from tw,  d    t t, ·   so Island; a " tax equal to the l.a l·rcveauc tax   tri tho United = Statuupou the like artlclcs, goods, wards, or   to booudlae of ·; tlowlc manufacture; auch tax to bc mid by lut¢ru.§l·rovoauo a stomp ocatamps, to ho     ol a I¤toraal;Bcvcnm, and to hc a&xod in m&   and-undo: 4 such   as ho, with   épmorgl or the _S@tary of I the Tammy; shall pvwcrlbc; and such     wares, 1 or mcrchamlso shiwod from 'pald lsllmda to tht   Staté. 1

REAL REVENUE 342 be eierapt from the  of any tax m    by me  laws of the Phillwlne ldanda Tmra snail be    and paid in the   Ma@ npcn ameln man, warn, cr merchan®m BNN; into    as Philippine tram the United  a tax eqnaiute   internalxevcnna ta: l  ln mywlllpnina   st i     lice articles, geeds, wares, an merckimiée df  Ialaxaly; manntactnre; such, tax to be paid by lr    ·~¤=renm nr otherwise as provlw by the laws in  PW ce    Islamic; and such artlclm, goeds, warm or may  a® inte rim Philippine Islands frem the United    ba cxemgn {rem the pnymnt of any tax {named. by the   %   a rmi revenue laws of the United States. In addition te tha ¢¤¤& taxes imposed in tm Philippine Islands, there @H be Edd, cc;- lected, and 'patmthereln upon artlc@ md; 1raru,,er mei-. chandise imported into the Phlllppix  fren emntrles other than the United States the lntemahrcvmw tax §m%l by the fPhllipi}ine Gevarnmnt on like articm maanactami and concerned in the fhlllpnlne Islands or ahlp9& thereto ie: consumption therein from. the Unlt& Statu. {Sem. 21, wm; c. 356, Title `III, Q 381, ·l2*Stat. @4.) 1167. $n¤e;wlkc@t•bépa£dhte ar l  .-- All internal reyennea eolmctad ln or ter acconm of   Ellippine Islands shall accrue intact to   general  thereof and be mid into the lnsnlar   ( &pt. E, lm, c. 356,. Title III, Q wl, 42 Stat. @4.) - W  c " 1168. Articles intenéedjfer   te be  in bonded .wareh•aa¤.——All     emma tions, perfnmery;     and otha   mann- ’ lectured wholly or in   of dommdc spirit;       my axportation, as provided by law, in order to bemannfacmed and sold or removed, without being charged with duty, and withent __ ·h_ai·ing- a` stamp &$xed thereto, shall, nndui meh regnlatlms as the Secretary of the Treasnrynmy pr@ibe, be ¤&de and manufactnred, in warehenm similarly constructed to Whse known and designated yin Trwanry regulationaaa be  were houses, class 2,: Provided, That sn& mannfactdrexfshall drst give satisfactory bonds to the collector of internal rerenne fos the faithful " obxrrance of all. the pro·rlalons__o¥i nw   the regulations as aforesaid, in amennt net lm than half ~d that reqiilred by the Yregnlatione of the   of the 'IY ry“ from persons allowed bonded warehomea. `Snqh l l a an  when xnannfactnred in such xrarehouaen, may be # »· for exportation under the direction of the proper omcer having charge thereof, who" shall be  by the Secretary of than Treasury, without `mlng charged with dnty, and Qwithont having a stamp amxed thereto.` Any manufacturer of the ardcles aforesaid, pr of any of thein; having such beaded   as aforesaid, shall be at llwrtyy under nach   as the Secretary of the   maypamribe, to convey   ¤a any materlnls to be used in anch manufactured yrhlchjfe allcwed by the "provlsions of law to he exported Ima from tax `er dnty, as well as the neccmry    e        ymels, brands, and labels for the  pntdng np, and expert e` of the said mannf•ctnr@ articles; and cam: studs so und shall be exemm from the payment ot atamn and excise duty by snch ‘mann£actnrer. Artlclm and materials no to be may be transfcrered from- any bendw   in which same may be, nn@2· mda regulation as the %retary, ei the Treasury may  lnto any bonded warehouse in which such manufacture may be condnnted, and may be used in nach namtfactnre, and when no used shall be €K€§§f-Ibm Mamp and exclscduty; and the receipt  the   ln charge aa aferesaid shall be received,-aaca yoncher for the manufacture of snch articles., Any materials, imported, inte tm United Statmlmay. under such mlm as the Secretary of the Trmmzry may prescribe, and under the direction. of the mow owen, be regoved in origmal wckages from on shipboard, or from the