79TH CONG., 2D SESS. - CH. 244-APR . 30, 1946 the provisions of section 202 of this title (which provides rates Ante,p. 143 . of less than 100 per centum of the United States duty with respect to Philippine articles). Nothing in this subsection shall be con- strued as enlarging the absolute quotas provided in subsection (a) of this section. (c) ALLocATION OF QOTrAs. - Each of the quotas established by this section shall be allocated annually to the manufacturers in the Philippines in the calendar year 1940 of products of a class for which such quota is established, and whose products of such class were exported to the United States during such year, or their successors in interest, proportionately on the basis of the amount of the products of such class produced by each such manufacturer (or in the case of such successor in interest, the amount of the products of such class produced by his predecessor in interest) which was exported to the United States during the calendar year 1940. SEC. 215. LAWS PUTTING INTO EFFECT ALLOCATIONS OF QUOTAS. The necessary laws and regulations for putting into effect the alloca- tion of quotas on the basis provided for in sections 211, 212, and 214, respectively, shall not be enacted by the United States, it being the purpose of this title that such laws and regulations shall be enacted by the Philippines. SEC. 216. TRANSFERS AND ASSIGNMENTS OF QUOTA ALLOTMENTS. The holder of any allotment under existing law, including his suc- cessor in interest, and the holder of any allotment under any of the quotas established by sections 211, 212, or 214, may transfer or assign all or any amount of such allotment on such terms as may be agree- able to the parties in interest. If, after the first nine months of any calendar year, the holder of any allotment, for that year, under any of the quotas established by such sections, is or will. be unable for any reason to export to the United States all of his allotment, in time to fulfill the quota for that year, that amount of such allotment which it is established by sufficient evidence cannot be so exported during the remainder of the calendar year may be apportioned by the Philippine Government to other holders of allotments under the same quota, or in such other manner as will insure the fulfillment of the quota for that year: Provided, That no transfer or assignment or reallocation under the provisions of this section shall diminish the allotment to which the holder may be entitled in any subsequent calendar year. Part 3-Internal Taxes SEC. 221. EQUALITY IN INTERNAL TAXES. (a) With respect to articles which are products of the Philippines coming into the United States, or with respect to articles manufac- tured in the United States wholly or in part from such articles, no internal tax shall be- (1) collected or paid in an amount in excess of the internal tax imposed with respect to like articles which are the product of the United States, or collected or paid in any amount if the internal tax is not imposed with respect to such like articles; (2) collected or paid in an amount in excess of the internal tax imposed with respect to like articles which are the prodact of any other foreign country, or collected or paid in any amount if the internal tax is not imposed with respect to such like articles. (b) Where an internal tax is imposed with respect to an article rod tct o f tor e ign which is the product of a foreign country to compensate for an inter- AnU, p. 143. nal tax imposed (1) with respect to a like article which is the product of the United States, or (2) with respect to materials used in the 147 60 STAT.]
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