CODIFICATION OF INTERNAL REVENUE LAWS (D) GENRAL LAWS APPLICABLE. -A l l provisions of law relative to the appointment, duties, and compensation of deputy collec- tors, including office rent and other necessary expenses, shall, so far as applicable, apply to the deputy assigned to duty under the provisions of paragraph (2) of this subsection. (c) DEPOSIT OF INTERNAL REVENUE COLLECTIONS.- All taxes col- lected under the internal revenue laws of the United States on articles produced in Puerto Rico and transported to the United States, or consumed in the island, shall be covered into the treasury of Puerto Rico. SEC. 3361. SHIPMENTS FROM THE UNITED STATES. (a) TAX IMPOSED IN PUERTO RICo.- All articles of merchandise of United States manufacture coming into Puerto Rico shall be entered at the port of entry upon payment of a tax equal in rate and amount to the internal revenue tax imposed in Puerto Rico upon the like articles of Puerto Rican manufacture. (b) EXEMPTION FROM TAX IMPOSED IN THE UNITED STATES.-Ar- ticles, goods, wares or merchandise going into Puerto Rico from the United States shall be exempted from the payment of any tax im- posed by the internal revenue laws of the United States. (c) DRAWBACK OF TAX PAm IN THE UNITED STATES. -All provi- sions of law in effect 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 island of Puerto Rico. 406
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