§ 1 _, rxrao mwzxrsl · r 11Nb. Sane; &mty bead.-—-·All United Stats lam·ml·mmuo torch ialpmtd by law oa arldcm of Po Rlcaa mmzufacturd . comix luto tho United Status for couwmprlm orwlc be gold by amxiag to artlcloa bo fora shiomat, thereol a prmycr United Statca lutcra al·rcvcuuc samp auch aud for the purpose of carrying 1 lata cdoct tho prorlalous or this the Sccrctary of the L 'hmaury is authorized to graut to auch collector od lataraal rcrcuuc aa may be `rocoaamcadcd by the Gcmmiasloacr of o Iarcrual and appruvcd by the §ccrctary, au allowance i for tm salary and cxpcuaca of a deputy collector of iutcrual 1 rcrcuuc, to bc stationed at Sah Joao, Porto Rico, and the agmolutmcut of this doputy to bc` approved by tho Sccrctnry. ` ~ hc collector will place in the heads of auch deputy all stamps ucwusary for the payzucut or the prouar tax op artlclw ¥ produced id Porto Rico aud shipped to the Ualtm Statu, and the said deputy, upon proper` mymcut made for aald stamps, shall thou: to manufacturers in Porto Rlco. All such . stamps so lscacd or traasfccrod to said deputy colloctor shall vc chargcd to the collector aud. bc accounted for by him as in 1 the case- of other tax-paid stamps. _ _ ·— ~ '1'hcdeputy collector assdg—ocd· to’ this duty shall pcrforai ‘ such older work in tlou with the inspection aud stampiugof md: aruclcs, aud aball haake such rcfurus as- the Com-
of Iutorunl Bcycauc may, by regulations approved `
by the Sccrcury of me Treasury, direct, and all provisions of _ law rclailvc to the appointment, duties, aud compcamtlou of _ witty of·iutcrml·— revenue, iududlug o&cc rout and
rmccsury cxmusca, shall, so far as applicable, apply to
»c dciwuty collector of latcrual rcvcmxc aaalgncd to duty under the provisions! of this ·chaptcr. Before catering upon the duties of his u¤cc auch deputy colloctor shall execute aboml, payable to tho collector ofalatomal rcvcuuc appointing him, in such .
and with such éurctlcs as hc `may dclcrmluc. ? (Jaco \
%, 1%, c. 3613, ·§§ 1, 2, 34 Stat. 620, 621.) · · · 11544:. Taxes in Porto Rico covered lata the island treasury.-- All. max, collected. under- the ia·tcrual·rcvcuuc laws of the 1 United Statu 0B·81`ti€l€8 produced ia Porto Rico and transportcd to" the Uultod States, or coasumcd in the island shall be covcrcd lato the tr@®Q of Porto Rico. (Har. `2, 1917,1:. 145, 3 §9.%$tS.t..954.), = l 1l§. Tax ca imports M ! into Ylrgin Idnads.-—Thcrc shall be lcvlod, collwtcd, aud amid lu tm United States, upon artlclca comix lnto tlig U ¤ t States frcm` the Virgin Islands, t a tax equal. to the lutorua tai Qlmposcd inhtlxo United ' Strata upop like artlclca of'_ • ¢» c : mauufacfuro; auch articlm-shlppod from auch l8l1HldB“U;* Unitedbtatm shall bcc exempt from the _ mymcat of any tax. imposed by tho intcmab rcvouuc laws of auch Provided, That there shall be Y lcvlcd, oolbctod, aud paid in such lslauds, ·` upon \8L1’tl¢1& `lmported from the Uoltod Stratos, a tax oqual to the l¤tcraal·‘ 1 rcvcaw tax lmpowd la auch ldauds upoa like articles. théra m,auu£a ; am au@ artlcloa icing into such from tho llaltcd States shall bc cxmpt hom paywt of anytax ` lmposw by tl¤.o1l ·rcvaam.laws of the Uutt& Stated., y (F&..24, 1919,1:. 18, |1&4,,·wY'S§at.·1142.) I · J
116. Tu coma; ,fr•p’·¤r lata T shallba aud
to tho uaaoa amen, claude, goods, or .¤ mlm lam States from tw, d t t, · so Island; a " tax equal to the l.a l·rcveauc tax tri tho United = Statuupou the like artlclcs, goods, wards, or to booudlae of ·; tlowlc manufacture; auch tax to bc mid by lut¢ru.§l·rovoauo a stomp ocatamps, to ho ol a I¤toraal;Bcvcnm, and to hc a&xod in m& and-undo: 4 such as ho, with épmorgl or the _S@tary of I the Tammy; shall pvwcrlbc; and such wares, 1 or mcrchamlso shiwod from 'pald lsllmda to tht Staté. 1
REAL REVENUE 342
be eierapt from the of any tax m by me laws of the Phillwlne ldanda Tmra snail
be and paid in the Ma@ npcn ameln man, warn, cr merchan®m BNN; into as Philippine
tram the United a tax eqnaiute internalxevcnna ta: l ln mywlllpnina st i lice
articles, geeds, wares, an merckimiée df Ialaxaly; manntactnre; such, tax to be paid by lr ·~¤=renm nr otherwise as provlw by the laws in PW ce Islamic; and such artlclm, goeds, warm or may a® inte rim Philippine Islands frem the United ba cxemgn {rem the pnymnt of any tax {named. by the % a rmi revenue laws of the United States. In addition te tha ¢¤¤& taxes imposed in tm Philippine Islands, there @H be Edd, cc;- lected, and 'patmthereln upon artlc@ md; 1raru,,er mei-. chandise imported into the Phlllppix fren emntrles other than the United States the lntemahrcvmw tax §m%l by the fPhllipi}ine Gevarnmnt on like articm maanactami and concerned in the fhlllpnlne Islands or ahlp9& thereto ie: consumption therein from. the Unlt& Statu. {Sem. 21, wm; c. 356, Title `III, Q 381, ·l2*Stat. @4.) 1167. $n¤e;wlkc@t•bépa£dhte ar l .-- All internal reyennea eolmctad ln or ter acconm of Ellippine Islands shall accrue intact to general thereof and be mid into the lnsnlar ( &pt. E, lm, c. 356,. Title III, Q wl, 42 Stat. @4.) - W c " 1168. Articles intenéedjfer te be in bonded .wareh•aa¤.——All emma tions, perfnmery; and otha mann- ’ lectured wholly or in of dommdc spirit; my axportation, as provided by law, in order to bemannfacmed and sold or removed, without being charged with duty, and withent __ ·h_ai·ing- a` stamp &$xed thereto, shall, nndui meh regnlatlms as the Secretary of the Treasnrynmy pr@ibe, be ¤&de and manufactnred, in warehenm similarly constructed to Whse known and designated yin Trwanry regulationaaa be were houses, class 2,: Provided, That sn& mannfactdrexfshall drst give satisfactory bonds to the collector of internal rerenne fos the faithful " obxrrance of all. the pro·rlalons__o¥i nw the regulations as aforesaid, in amennt net lm than half ~d that reqiilred by the Yregnlatione of the of the 'IY ry“ from persons allowed bonded warehomea. `Snqh l l a an when xnannfactnred in such xrarehouaen, may be # »· for exportation under the direction of the proper omcer having charge thereof, who" shall be by the Secretary of than Treasury, without `mlng charged with dnty, and Qwithont having a stamp amxed thereto.` Any manufacturer of the ardcles aforesaid, pr of any of thein; having such beaded as aforesaid, shall be at llwrtyy under nach as the Secretary of the maypamribe, to convey ¤a any materlnls to be used in anch manufactured yrhlchjfe allcwed by the "provlsions of law to he exported Ima from tax `er dnty, as well as the neccmry e ymels, brands, and labels for the pntdng np, and expert e` of the said mannf•ctnr@ articles; and cam: studs so und shall be exemm from the payment ot atamn and excise duty by snch ‘mann£actnrer. Artlclm and materials no to be may be transfcrered from- any bendw in which same may be, nn@2· mda regulation as the %retary, ei the Treasury may lnto any bonded warehouse in which such manufacture may be condnnted, and may be used in nach namtfactnre, and when no used shall be €K€§§f-Ibm Mamp and exclscduty; and the receipt the ln charge aa aferesaid shall be received,-aaca yoncher for the manufacture of snch articles., Any materials, imported, inte tm United Statmlmay. under such mlm as the Secretary of the Trmmzry may prescribe, and under the direction. of the mow owen, be regoved in origmal wckages from on shipboard, or from the
