CONGRESS. (THE PHILIPPINE ISLANDS.) 



159 



coming into the Philippine Archipelago from 

 the United States the rates of duty which are 

 required by the said act to be levied, collected, 

 and paid upon like articles imported from foreign 

 countries into said archipelago. 



" SEC. 2. That on and alter the passage of 

 this act there shall be levied, collected, and paid 

 upon all articles coming into the United States 

 from the Philippine Archipelago the rates of 

 duty which are required to be levied, collected, 

 and paid upon like articles imported from for- 

 eign countries. Provided, That upon all articles 

 the growth and product of the Philippine Archi- 

 pelago coming into the United States from the 

 Philippine Archipelago there shall be levied, col- 

 lected, and paid only 75 per cent, of the rates 

 of duty aforesaid: And provided further, That 

 the rates of duty which are required hereby to 

 be levied, collected, and paid upon products of 

 the Philippine Archipelago coming into the 

 United States shall be less any duty or taxes 

 levied, collected, and paid thereon upon the ship- 

 ment thereof from the Philippine Archipelago, as 

 provided by the act of the United States Philip- 

 pine Commission referred to in section 1 of this 

 act, under such rules and regulations as the 

 Secretary of the Treasury may prescribe, but all 

 articles, the growth and product of the Philip- 

 pine Islands, admitted into the ports of the 

 United States free of duty under the provisions 

 of this act and coming directly from said islands 

 to the United States for use and consumption 

 therein, shall be hereafter exempt from any ex- 

 port duties imposed in the Philippine Islands. 



" SEC. 3. That on and after the passage of this 

 act the same tonnage taxes shall be levied, col- 

 lected, and paid upon all foreign vessels coming 

 into the United States from the Philippine Archi- 

 pelago which are required by law to be levied, 

 collected, and paid upon vessels coming into 

 the United States from foreign countries: Pro- 

 riiJcd, however, That until July 1, 1904, the 

 provisions of law restricting to vessels of the 

 United States the transportation of passengers 

 and merchandise directly or indirectly from one 

 port of 'the United States to another port of 

 the United States shall not be applicable to for- 

 eign vessels engaging in trade between the Phil- 

 ippine Archipelago and the United States, or 

 between ports in the Philippine Archipelago: 

 Ami provided further, That the Philippine Com- 

 mission shall be authorized and empowered to 

 issue licenses to engage in lighterage or other 

 exclusively harbor business to vessels or other 

 craft v actually engaged in such business at the 

 date of the passage of this act, and to vessels 

 or other craft built in the Philippine Islands or 

 in the United States and o\vned by citizens of 

 the United States or by inhabitants of the Phil- 

 ippine Islands. 



" SEC. 4. That the duties and taxes collected 

 in the Philippine Archipelago in pursuance of 

 this act, and all duties and taxes collected in 

 the United States upon articles coming from the 

 Philippine Archipelago and upon foreign vessels 

 coming therefrom, shall not be covered into the 

 pcncral fund of the Treasury of the United 

 States, but shall be held as a separate fund and 

 paid into the treasury of the Philippine Islands, 

 to be used and expended for the government and 

 benefit of said islands. 



" SEC. 5. That when duties prescribed by this 

 art are based upon the weight of merchandise 

 deposited in any public or private bonded ware- 

 house, said duties shall be levied and collected 

 upon the \veight of such merchandise at the 

 time of its entry. 



" SEC. 6. That all articles manufactured in 

 bonded manufacturing warehouses in whole or 

 in part of imported materials, or of materials 

 subject to internal-revenue tax and intended for 

 shipment from the United States to the Philip- 

 pine Islands, shall, when so shipped, under such 

 regulations as the Secretary of the Treasury may 

 prescribe, be exempt from internal-revenue tax, 

 and shall not be charged with duty except the 

 duty levied under this act upon imports into 

 the Philippine Islands. 



" That all articles subject under the laws of 

 the United States to internal-revenue tax, or on 

 which the internal-revenue tax has been paid, 

 and which may under existing laws and regula- 

 tions be exported to a foreign country without 

 the payment of such tax, or with benefit of draw- 

 back, as the case may be, may also be shipped 

 to the Philippine Islands with like privilege, 

 under such regulations and the filing of such 

 bonds,, bills of lading, and other security as the 

 Commissioner of Internal Revenue may, with the 

 approval of the Secretary of the Treasury, pre- 

 scribe. And all taxes paid upon such articles 

 shipped to the Philippine Islands since Nov. 15, 

 1901, under the decision of the Secretary of the 

 Treasury of that date, shall be refunded to the 

 parties who have paid the same, under such 

 rules and regulations as the Secretary of the 

 Treasury may prescribe, and a sum sufficient to 

 make such payment is hereby appropriated, out 

 of any money in the Treasury not otherwise 

 appropriated. 



" That where materials on which duties have 

 been paid are used in the manufacture of arti- 

 cles manufactured or produced in the United 

 States, there shall be allowed on the shipment of 

 said articles to the Philippine Archipelago a 

 drawback equal in amount to the duties paid 

 on the materials used, less 1 per cent, of such 

 duties, under such rules and regulations as the 

 Secretary of the Treasury may prescribe. 



" SEC. 7. That merchandise in bonded ware- 

 house or otherwise in the custody and control 

 of the officers of the customs, upon which du- 

 ties have been paid, shall be entitled, on ship- 

 ment to the Philippine Islands within three 

 years from the date of the original arrival, to a 

 return of the duties paid less 1 per cent., and mer- 

 chandise upon which duties have not been paid 

 may be shipped without the payment of duties 

 to the Philippine Islands within said period, 

 under such rules and regulations as may be 

 prescribed by the Secretary of the Treasury. 



" SEC. 8. That the provisions of the act en- 

 titled ' An Act to simplify the laws in relation 

 to the collection of revenues,' approved June 10, 

 1890, as amended by an act entitled ' An Act to 

 provide for the government and to encourage the 

 industries of the United States,' approved July 

 24, 1897. shall apply to all articles coming into 

 the United States from the Philippine Archi- 

 pelago. 



" SEC. 9. That no person in the Philippine Is- 

 lands shall, under the authority of the United 

 States, be convicted of treason by any tribunal, 

 civil or military, unless on the testimony of two 

 witnesses to the same overt act, or on confession 

 in open court." 



March 31, 1902, there was reported from the 

 Senate Committee on the Philippines, with 

 amendments, " An Act temporarily to provide 

 for the administration of the affairs of civil 

 government in the Philippine Islands, and for 

 other purposes." April 18 the discussion of the 

 measure in the Senate began: and it continued 

 at intervals until June 3, various Senators en- 



