Page:United States Statutes at Large Volume 53 Part 1.djvu/660

 absent from the district wherein the same is committed shall not be taken as any part of the time limited by law for the commencement of such proceedings. Where a complaint is instituted before a commissioner of the United States within the period above limited, the time shall be extended until the discharge of the grand jury at its next session within the district. (July 5, 1884, c. 225, § 1, 23 Stat. 122, Nov. 23, 1921, c. 136, § 1321a, 42 Stat. 315, June 2, 1924, c. 234, § 1010 (a), 43 Stat. 341, Feb. 26, 1926, c. 27, § 1110 (a), 44 Stat. 114, 125, June 6, 1932, c. 209, § 1108 (a), 47 Stat. 288.) (U. S . C., Title 18, § 585.) The amendment made by subsection (a) of this section shall apply to offenses whenever committed; except that it shall not apply to offenses the prosecution of which was barred before the date of the enactment of this Act. (June 6, 1932, c. 209, § 1108 (b), 47 Stat. 288.) TITLE 19-CUSTOMS DUTIES TARIFF ACT OF 1930 (Act of June 17, 1930, c . 497, 46 Stat. 590) SEC.1001. * * * PAR. 1798. tilled spirits, wines and malt liquors aggregating not more than one wine- gallon) of articles acquired abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on com- mission or intended for sale, shall be admitted free of duty. (Amended June 26, 1936, c. 830, § 337, 49 Stat. 1959.) (U. S. C., Title 19, § 1201.) PHILIPPINB ISLANDS SEC. 301 . There shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries: Provided, That all articles, the growth or product of or manufactured in the Philippine Islands from materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippine Islands shall here- after be admitted free of duty: Provided, however, That in consideration of the exemptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no drawback of customs duties has been allowed therein, shall be admitted to the Philippine Islands from the United States free of duty: And provided further, That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as here- inbefore defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin to the country of destination: Provided, That direct shipments shall include shipments in bond through foreign territory contiguous to the United States: Provided, however, That if such articles be- come unpacked while en route by accident, wreck, or other casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred 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 may have been sustained: And provided, That there shall be levied, collected, and paid, in the United States, upon articles, goods, wares, or mer- chandise 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 paid by internal-revenue stamp or stamps, to be provided by the Commis- sioner of Internal Revenue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe; and such articles, goods, wares, or merchandise shipped from said islands to the United States shall be exempt from the payment of any tax im- posed by the internal revenue laws of the Philippine Islands: And provided further, That there shall be levied, collected, and paid in the Philippine Islands, upon articles, goods, wares, or merchandise going 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; such tax to be paid by internal-revenue stampa or otherwise, as provided by the laws of the Philippine Islands; and saeh articles, goods, wares, or merchandise going into the Philppine Islands from APPENDIX CLV
 * * * Up to but not exceeding $100 in value (including dis-

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