In use for fects of United officers, etc. sale: Provided, That they have all been used by Provisos. said persons for more than one year; that they are more than a brought within a reasonable time after the arrival year. of the owners, in the discretion of the collector of customs: And provided further, That satisfactory Restrictions. evidence be produced that such persons are actually coming to settle in the Philippine Islands; that the change of residence is bona fide, and that the privilege of free entry under this paragraph has never been previously granted to them: And provided Exceptions. further, That if such persons are coming to the Philippine Islands from the United States and are citizens thereof, the period of one year specified in the first proviso of this paragraph shall not be effective. Officers of the United States Army, Navy, and Marine Corps and religious missionaries taking stations in the islands shall be given the same privileges granted to other persons in this article: And provided further, That all articles of professional Personal ef equipment, wearing apparel, and household goods States Army belonging to officers of the United States Army, Navy, and Marine Corps, officers of the Philippine government, and religious missionaries who are citizens of the United States, imported from the United States for their personal use and benefit and not for barter or sale, may be entered free of duty on the personal certificate of such person that they fulfill the above conditions: Provided, how- United States ever, That United States Government vessels, vessels. whether transports of the Army or naval vessels, when coming from the United States or a foreign port to the ports of the Philippine Islands, shall be subject to the same inspection by customs officers of the Philippine government, for the purpose of determining whether they have on board articles or merchandise dutiable under the laws of the Philippine Islands, as such United States Government vessels are subject to by customs officers of the United States Government when such vessels enter ports of the United States from foreign countries for the purpose of determining whether such vessels have on board articles or merchandise dutiable under the laws of the United States. Government Inspection. Articles sacred (b) Vessels for communion or other sacred pur- for pur of robbery or depredation; but such articles are to be admitted without duty only after the governor-general shall be satisfied by evidence produced that the articles presented for admission free are within the foregoing description and shall certify the fact to the collector of customs for the Philippine Islands. Exhibits, etc. 394. Foreign articles destined to exhibitions held in the Philippine Islands, under such rules, regulations, port duties on; and conditions as may be prescribed by the Philippine Commission. 395. Submarine telegraph cables. 396. Pumps, intended for the salvage of vessels, imported temporarily. 397. Parts of machinery, pieces of metal, and wood imported for the repair of foreign vessels which have entered ports of the Philippine Islands through stress of weather. EXPORT DUTIES. Rates of ex- SEC. 13. That on the following products of the PhilPhilippine ippine Islands, when exported therefrom, there shall be levied and collected on the gross weight thereof export duties as follows: products. Proviso. Deduction of export duties when imported into United States. 398. Abaca, raw or wrought hemp, one hundred kilos, 399. Indigo, one hundred kilos, twenty-five cents. 401. Sugar, one hundred kilos, five cents. *402. Cocoanuts, fresh and dried (copra), one hundred kilos, ten cents. 403. Tobacco, manufactured, of all kinds and whatever origin, one hundred kilos, one dollar and fifty cents. 404. Tobacco, raw, grown in the provinces of Cagayan, Isabela, and Nueva Vizcaya (Luzon Island), one hundred kilos, one dollar and fifty cents. 405. Tobacco, raw, grown in the Visayas and Mindanao, Island, one hundred kilos, one dollar. 406. Tobacco, raw, grown in other provinces of the archipelago, one hundred kilos, seventy-five cents. Certificates of origin of raw tobacco may be required by the customs authorities when proof of the place of production is necessary: Provided, That the rates of duty levied, collected, and paid upon products of the Philippine Islands coming into the United States shall be less any export duty or taxes levied, collected, and paid *Amended, see note, page 208. thereon upon the shipment thereof from the Phil- TONNAGE DUES. dues. SEC. 14. That at all ports or places in the Philippine Tonnage Islands there shall be levied the following navigation and port charges: On the entry of a vessel from a port or place not in the Philippine Islands a duty of six cents per ton, not to exceed thirty cents per net ton per annum, as expressed in her national certificate of registry. On the entry of a vessel from a port or place not in the Philippine Islands lading or discharging cargo which is less than the net tonnage of the vessel, dues of twenty cents per thousand kilograms may be imposed, at the option of the master or consignor or consignee of the cargo, in lieu of the tonnage tax above prescribed. On the entry of a vessel only to discharge or take on board passengers and their baggage, the tonnage tax above prescribed shall not be imposed. SEC. 15. That the following shall be exempt from ton- Exemptions. nage dues: A vessel belonging to or employed in the service of the A vessel of a foreign government not engaged in trade. A yacht belonging to an organized yacht club of the United States or of a foreign nation which imposes no tonnage or equivalent taxes on American yachts. WHARF CHARGES. charges, etc., SEC. 16. That there shall be levied and collected upon Wharf goods of all kinds exported through the ports of entry on exports. of the Philippine Islands a duty of seventy-five cents per gross ton of one thousand kilos, as a charge for wharfage and for harbor dues, whatever be the port of destination or nationality of the exporting vessel. SEC. 17. That merchandise imported, exported, or Exemptions. shipped in transit for the use of the Government of the United States or of that of the Philippine Islands, including coal, shall be exempt from wharf charges. Reimporta tion of Philip duty. Certificates REIMPORTATION OF INSULAR PRODUCTS. SEC. 18. That goods, fruits, and articles of the Philippine products pine Islands exported abroad and reimported, owing to exempt from their not having been sold at the place of destination, Proviso. shall be exempt from the payment of duty: Provided, always, That they are inclosed in the same packages and bear the same marks, and that they are accompanied by certificates of the consular officer, or, if there be none, of the local authority, stating that the goods, produce, or effects of the country are reimported for the above-stated required. Abaca ex empt. articles. Additional Repeal of ex etc. Proviso. Ante, p. 689. reason. Abaca, raw, is exempt from the production of the aforesaid certificate. SEC. 19. That the following articles may likewise be imported free of duty: (a) Paintings which are works of art, and have been exported with a custom-house certificate, provided that their identity is established to the satisfaction of the customs authorities. (b) Books, when, on their exportation, the number of the copies, the title of the work, and the name of the publisher have been stated in the export certificate. (c) Copper coins returned from foreign countries, if, on examination, it appears that they have been coined legitimately. (d) Articles returned from foreign exhibitions. (e) Articles of the Philippine Islands returned from foreign countries, the entry of which was prohibited at the place of destination. SEC. 20. That all existing decrees, laws, regulations, or isting decrees, orders, so far as the same are inconsistent with the provisions of this Act, and the tariff and duties, rules and regulations hereby enacted, are to that extent repealed, such repeal to take effect at the time when said tariff and duties shall go into force and effect: Provided, That nothing in this Act shall be construed to repeal or modify any of the provisions of an Act relating to the Philippine Islands approved February sixth, nineteen hundred and five. Prior acts Nothing in this section contained shall in any way affect any legal proceeding that has been or may be lawfully commenced at any time by reason of any act or omission done cr committed before the date, upon which this Act goes into force and effect. not affected. Consular invoices. SEC. 21. That the index and repertory hereto attached are not an integral part of the tariff law and shall not be construed to alter or change the same in any way. SEC. 22. That the entry of all importations at the ports of the Philippine Islands made subsequent to a period of sixty days from the date this revised tariff goes into force and effect, of goods, wares, and merchandise from countries other than the United States, when the value of such importation exceeds one hundred dollars, shall be accom panied by a consular invoice similar to that required for goods imported into the United States from foreign countries and executed as required for importations into the United States; and when brought into the Philippine Islands from the United States, such importations shall be accompanied by an invoice similar in form to the consular invoices required for importations into the United States, but in lieu of execution by a consul of the United States, such invoices shall be sworn to before a United States commissioner, collector of customs, or deputy collector of customs. on imported Articles made mestic materi Existing drawbacks continue. to Payment of SEC. 23. That where imported materials on which Drawbacks duties have been paid are used in the manufacture or pro- materials if exduction of articles manufactured or produced in the Phil- ported. ippine Islands, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: Provided, That when the articles exported are Provisos. made in part from domestic materials the imported ma- in part of doterials, or the parts of the articles made from such ma- mes terials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained: And provided further, That the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the Philippine Islands and their exportation therefrom shall be determined, and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the governor-general shall prescribe. drawbacks. SEC. 24. That this Act shall be known and referred to Title of act. as the Philippine tariff revision law of nineteen hundred and five. SEC. 25. That this Act shall take effect sixty days after Effect. its passage. NOTE. [PUBLIC-No. 27.] AN ACT To amend an Act entitled "An Act to revise and amend the tariff laws of the Philippine Islands, and for other purposes," approved March third, nineteen hundred and five. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Act entitled "An Act to revise and amend the tariff laws of the Philippine Islands, and for other purposes," approved March third, nineteen hundred and five, be, and is hereby, amended as follows: Under "Class IV, cotton and its manufactures, group three, textiles," Rule B and paragraphs one hundred and seventeen, one hundred and eighteen, one hundred and nineteen, one hundred and |