Page:United States Statutes at Large Volume 53 Part 1.djvu/664

 (j) SOURCE OF PAYMENT.-Any drawback of duties that may be authorized under the provisions of this Act shall be paid from the customs receipts of Puerto Rico, if the duties were originally paid into the Treasury of Puerto Rico. (Amended May 17, 1932, c. 190, 48 Stat. 158, amended June 26, 1936, c. 830, § 403, 49 Stat. 1960.) (U. S . C ., Title 19, § 1313.) REIMPORTATION OF TAX-FBEE EXPORTS SEC. 314. Upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed upon such articles by the internal revenue laws at the time of reimportation, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles shall be made under regula- tions to be prescribed by the Secretary of the Treasury. (U. S. C ., Title 19, § 1314.) TOBACCO PBODUCTS-EXPORTATION FREE OF DUTY OR INTERNAL-BEVENUE TAX SEC. 317. (a) The shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes, for consumption beyond the jurisdiction of the internal-revenue laws of the United States, as defined by section 3448 of the Revised Statutes, shall be deemed exportation within the meaning of the customs and internal- revenue laws applicable to the exportation of such articles without payment of duty or internal-revenue tax. (b) The shipment or delivery of any merchandise for use as supplies (in- cluding equipment) upon, or in the maintenance or repair of, aircraft registered in any foreign country and actually engaged in foreign trade or trade between the United States and any of its possessions, where such trade by foreign air- craft is permitted, shall be deemed an exportation within the meaning of the customs and internal-revenue laws applicable to the exportation of such merchandise without the payment of duty or internal-revenue tax. (U. S . C ., Title 19, § 1317.) SEC. 528. TAXES NOT To BE CONSTRUED AS DUTIES.--No tax or other charge imposed by or pursuant to any law of the United States shall be construed to be a customs duty for the purpose of any statute relating to the customs reve- nue, unless the law imposing such a tax or charge designates it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. Nothing in this section shall be construed to limit or restrict the jurisdiction of the United States Customs Court or the United States Court of Customs and Patent Appeals. (June 17, 1930, c. 497, Title IV, § 528; as added June 25, 1938, c . 679, § 20, 52 Stat. 1087.) TITLE 27-INTOXICATING LIQUORS ABBANGEMENT The arrangement of the provisions of this Title does not follow the exact sequence of the U. S. Code. DATE OF REPEAL OF THE EIGHTEENTH AMENDMENT BY THE PBESIDENT OF THE UNITED STATES OF AMEBIOA A PROCLAMATION WHEREAS the Congress of the United States in second session of the Seventy- second Congress, begun at Washington on the fifth day of December in the year one thousand nine hundred and thirty-two, adopted a resolution in the words and figures following, to wit: "JOINT RESOLUTION Proposing an amendment to the Constitution of the United States. "Resolved by the Senate and House of Representatives of the United States of America in Congress assembled (two-thirds of each House concurring therein), That the following article is hereby proposed as an amendment to the Constitution of the United States, which shall be valid to all intents and pur- poses as part of the Constitution when ratified by conventions in three-fourths of the several States: APPENDIX CLIX

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