PUBLIC LAWS-CH. 502-AUG. 7 , 1939 " Philippine G ov- "(3) The term 'Philippine Government' means the Government of the Commonwealth of the Philippines. "United States "(4) The term 'United States duty', when used in connection with the computation of export taxes, means the lowest rate of ordinary customs duty in effect at the time of the shipment of the article concerned from the Philippines and applicable to like articles imported into the continental United States from any foreign country, except Cuba, or when more than one rate of ordinary customs duty is applicable to such like articles, the aggregate of such rates. "Refinedsugars." "(5) The term 'refined sugars' possesses the same meaning as the 50 Stat. 903. 7 U.S .C .,Supp. iv, term 'direct-consumption sugar' as defined in section 101 of the § l1. Sugar Act of 1937. "lPhilippine arti- '(6) The term 'Philippine article' means an article the growth, produce, or manufacture of the Philippines, in the production of which no materials of other than Philippine or United States origin valued in excess of 20 per centum of the total value of such article was used and which is brought into the United States from the Philippines. "American article." "(7) The term 'American article' means an article the growth, produce, or manufacture of the United States, in the production of which no materials of other than Philippine or United States origin valued in excess of 20 per centum of the total value of such article was used and which is brought into the Philippines from the United States. dPhilippine import "(8) The term 'Philippine import duty' means the lowest rate of ordinary customs duty applicable at the port of arrival, at the time of entry, or withdrawal from warehouse, for consumption of the article concerned, to like articles imported into the Philippines from any other foreign country, or when more than one rate of ordinary customs duty is applicable to such like articles, the aggregate of such rates. Tncmludes" "incud- "(b) As used in subsection (a) of this section: ing." "(1) The terms 'includes' and 'including' shall not be deemed to exclude other things otherwise within the meaning of the term defined. "Ordinary customs (2) The term 'ordinary customs duty' shall not include any import duty or charge which is imposed to compensate for an internal tax imposed in respect of a like domestic product or in respect of a commodity from which the imported product has been manufactured or produced in whole or in part." SEC. 6 . The said Act of March 24, 1934, is further amended by the addition of the following new section: AEcte,p. 2s. "SEO. 19. (a) The proceeds of the excise taxes imposed by section . R.C.§2470. 2470 of the Internal Revenue Code (I. R. C., ch. 21, sec. 2470), and Import taxes. Aite, p. 267. of the import taxes imposed by sections 2490 and 2491 of the Internal 241. C. . 2490, Revenue Code (I. R. C., ch. 22, sees. 2490, 2491), collected on or after Proceeds from, to- January 1, 1939, and accrued prior to July 4, 1946 and required to be hereafter appropri- held in separate or special funds and paid into the Treasury of the 50 Statg.91 Philippines, together with any moneys hereafter appropriated in 7U.S.C., Supp. V, accordance with the authorization contained in section 503 of the §1173. Sugar Act of 1937 (50 Stat. 915) by virtue of accruals of excise and import taxes prior to July 4, 1946, shall be held as separate funds and paid into the treasury of the Philippines to be used for the purpose of meeting new or additional expenditures which will be necessary in adjusting Philippine economy to a position independent of trade preferences in the United States and in preparing the Philip- pines for the assumption of the responsibilities of an independent 1232 [53 STAT.
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