Page:United States Statutes at Large Volume 53 Part 1.djvu/414

 CODIFICATION OF INTERNAL REVENUE LAWS (b) EXEMPTION FROM TAX IMPOSED IN THE PHILIPPINE ISLANDS.- Such articles, goods, wares, or merchandise shipped from said islands to the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of the Philippine Islands. SEC. 3341 SHIPMENTS FROM THE UNITED STATES. (a) TAX IMPOSED IN PHILIPPINE ISLANDS.- (1) AMOUNT.- -T here shall be levied, collected, and paid in the Philippine Islands, upon articles, goods, wares, or merchandise go- ing into the Philippine Islands from the United States, a tax equal to the internal revenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manufacture. (2) PAYMENT. -Such tax shall be paid by internal revenue stamps or otherwise, as provided by the laws of the Philippine Islands. (b) EXEMPTION FROM TAX IMPOSED IN UNITED STATES.- Such arti- cles, goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of the United States. (c) DRAWBACK OF TAX PAID IN THE UNITED STATES. -All provi- sions of law existing on March 4, 1915, for the allowance of drawback of internal revenue tax on articles exported from the United States are, so far as applicable, extended to like articles upon which an internal revenue tax has been paid when shipped from the United States to the Philippine Islands. SEC. 3342. IMPORTS FROM COUNTRIES OTHER THAN THE UNITED STATES. In addition to the customs taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise 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 con- sumption therein from the United States. SEC. 3343. DEPOSIT OF INTERNAL REVENUE COLLECTIONS. (a) PAYMENT INTO THE PHILIPPINE TREASURY. -All internal rev- enues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treasury. (b) PHILIPPINE TRUST FUND. -The duties and taxes collected in the Philippine Archipelago in pursuance of the act of March 8, 1902 c. 140, 32 Stat. 54, and all duties and taxes collected in the United States upon articles coming from the Philippine Archipelago and upon foreign vessels coming therefrom, shall not be covered into the general fund of the Treasury of the United States, but shall be held as a separate fund and paid into the treasury of the Philippine Islands, to be used and expended for the government and benefit of said islands. (c) CROSS REFERENCE-- For special provisions relating to taxes collected in the case of coconut oil, see section 2476. Part II-Virgin Islands SEC. 3350. SHIPMENTS TO THE UNITED STATES. (a) TAXES IMPOSED IN THE UNITED STATEs. -Except as provided in section 3123, there shall be levied, collected, and paid in the United States, upon articles coming into the United States from the Virgin Islands, a tax equal to the internal revenue tax imposed in the United States upon like articles of domestic manufacture. 404

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