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[Former laws made applicable to war revenue act.]

made applicable.

SEC. 31. [Act of June 13, 1898 (30 Stat., 448).] That all Former laws administrative, special, or stamp provisions of law, including the laws in relation to the assessment of taxes, not heretofore specifically repealed are hereby made applicable to this Act.

HAWAII.

AN ACT To provide a government for the Territory of Hawaii. (Act
Apr. 30, 1900, 31 Stat., 141.)

[Extracts.]

Hawaii.

and laws of the

SEC. 5. That the Constitution, and except as herein Constitution otherwise provided, all the laws of the United States United States in which are not locally inapplicable, shall have the same force in Hawaii. force and effect within the said Territory as elsewhere in the United States: Provided, That sections eighteen hundred and fifty and eighteen hundred and ninety of the Revised Statutes of the United States shall not apply to the Territory of Hawaii.

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collection district.

SEC. 87. That the Territory of Hawaii shall constitute Constituted a district for the collection of the internal revenue of the United States, with a collector, whose office shall be at Honolulu, and deputy collectors at such other places in the several islands as the Secretary of the Treasury shall direct.

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SEC. 104. This Act shall take effect forty-five days from and after the date of the approval thereof, excepting only as to section fifty-two, relating to appropriations, which shall take effect upon such approval.

This act took effect June 14, 1900.

Joint resolution providing for the annexation of Hawaii, approved July 7, 1898, 30 Stat., 750.

Laws relating to the exportation of articles free of tax, or with benefit of drawback, not applicable to shipment of articles to Hawaii on and after June 14, 1900. (T. D., 120.)

Forfeiture of a vessel for violation of the internal-revenue laws. (The Kauailani, 128 Fed. Rep., 879.)

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AN ACT Temporarily to provide revenues and a civil government for Porto Rico, and for other purposes. (Act of Apr. 12, 1900, 31 Stat., 77.)

[Extracts.]

from.

SEC. 3. That on and after the passage of this Act all Tax on articles merchandise coming into the United States from Porto Rico and coming into Porto Rico from the United States shall be entered at the several ports of entry upon payment of fifteen per centum of the duties which are required to be levied, collected, and paid upon like articles of merchandise imported from foreign countries; and in

Internal-revenue laws not applicable.

Deputy collector in Porto Rico.

addition thereto upon articles of merchandise of Porto Rican manufacture coming into the United States and withdrawn for consumption or sale upon payment of a tax equal to the internal-revenue tax imposed in the United States upon the like articles of merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps to be purchased and provided by the Commissioner of Internal Revenue and to be procured from the collector of internal revenue at or most convenient to the port of entry of said merchandise in the United States, and to be affixed under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

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SEC. 14. That the statutory laws of the United States not locally inapplicable, except as herein before or hereinafter otherwise provided, shall have the same force and effect in Porto Rico as in the United States, except the internal-revenue laws, which, in view of the provisions of section three, shall not have force and effect in Porto Rico.

SEC. 41. That this Act shall take effect and be in force from and after the first day of May, nineteen hundred.

The organic act of Porto Rico, called "The Foraker Act." (Circular No. 59, May 3, 1900; T. D., 22198.)

War with Spain declared (Act of Apr. 25, 1898; 30 Stat., 364.) Treaty of Paris ceding Porto Rico to the United States ratified and proclaimed April 11, 1899. Circular No. 57; (T. D. 21006; T. D. 23501).

The Act of April 12, 1900, called "The Foraker Act" constitutional. (Downes v. Bidwell, 182 U. S., 244.)

Abolition of duties. Proclamation of the President under section 3. (July 25, 1901; T. D. 23202.)

Circular No. 606 relative to collection of internal-revenue tax in Porto Rico (July 26, 1901; T. D. No. 387; Cir. No. 607; T. D. 407, Aug. 22, 1901).

Collection of internal-revenue tax upon articles of merchandise coming from Porto Rico. (Cir. No. 693, T. D. 1130, Mar. 1, 1907.) Importation of Porto Rican products (24 Op. Atty. Gen. 55, 612).

Since April 11, 1899, Porto Rico has been de facto and de jure American territory. (Ponce v. Roman Cath. Church, 210 U. S., 296.)

AN ACT To provide means for the sale of internal-revenue stamps in the island of Porto Rico, approved June 29, 1906 (34 Stat., 620.)

That all United States internal-revenue taxes now imposed by law on articles of Porto Rican manufacture coming into the United States for consumption or sale may hereafter be paid by affixing to such articles before shipment thereof a proper United States internal-revenue stamp denoting such payment, and for the purpose of carrying into effect the provisions of this Act the Secretary of the Treasury is authorized to grant to such collector of internal revenue as may be recommended by the Commissioner of Internal Revenue, and approved by the Secretary, an allowance for the salary and expenses of a

deputy-collector of internal revenue, to be stationed at San Juan, Porto Rico, and the appointment of this deputy to be approved by the Secretary.

The collector will place in the hands of such deputy all Stamps. stamps necessary for the payment of the proper tax on articles produced in Porto Rico and shipped to the United States, and the said deputy, upon proper payment made for said stamps, shall issue them to manufacturers in Porto Rico. All such stamps so issued or transferred to said deputy collector shall be charged to the collector and be accounted for by him as in the case of other tax-paid stamps.

Returns.

The deputy collector assigned to this duty shall perform Deputy colsuch other work in connection with the inspection and stamping of such articles, and shall make such returns as the Commissioner of Internal Revenue may, by regulations approved by the Secretary of the Treasury, direct, and all provisions of existing law relative to the appointment, duties, and compensation of deputy collectors of Compensation. internal revenue, including office rent and other necessary expenses, shall, so far as applicable, apply to the deputy collector of internal revenue assigned to duty under the provisions of this Act.

SEC. 2. That before entering upon the duties of his Bond.
office such deputy collector shall execute a bond, payable
to the collector of internal revenue appointing him, in
such amount and with such sureties as he may determine.

Sale of internal-revenue stamps in Porto Rico (Cir. No. 679,
July 25, 1906; T. D. 1031).

Cigars of Porto Rican manufacture brought to the United
States are subject to internal-revenue tax and must have affixed
thereto the same stamps as required for domestic cigars. (Dept.
circulars: 54, Apr. 25, 1900; 56, Apr. 25, 1900; 81, July 26, 1901:
85, Aug. 23, 1901.)

"An Act to impose a tax on alcoholic compounds coming from Porto Rico, and for other purposes," approved February 4, 1909 (Sec. [3251b.] p. 152). Circular No. 734; T. D. 1462.

Words "alcoholic compounds" to be omitted from tax-paid stamps for alcohol and other uncompounded spirits brought from Porto Rico. (T. D. 1481.)

PHILIPPINE ISLANDS.

AN ACT Temporarily to provide revenue for the Philippine Islands, and for other purposes. Approved March 8, 1902 (32 Stat., 54).

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SEC. 6. That all articles manufactured in bonded Shipments the Philippine Ismanufacturing warehouses in whole or in part of imported lands. materials, or of materials subject to internal-revenue tax and intended for shipment from the United States to the Philippine 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.

Drawback.

That all articles subject under the laws of the United States to internal-revenue tax, or on which the internalrevenue tax has been paid, and which may under existing laws and regulations be exported to a foreign country without the payment of such tax, or with benefit of drawback, 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, Refund of tax. prescribe. And all taxes paid upon such articles shipped to the Philippine Islands since November fifteenth, nineteen hundred and one, 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.

Drawback.

That where materials on which duties have been paid are used in the manufacture of articles 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 one per centum of such duties, under such rules and regulations as the Secretary of the Treasury may prescribe.

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T. D. 484; T. D. 491. T. D. No. 23586. Shipments to the Philippine Islands of articles subject to internal-revenue tax. (Regulations No. 29, rev.)

Rules and regulations for the refunding of internal-revenue taxes paid upon articles shipped to the Philippine Islands since November 15, 1901 (Cir. No. 626, July 3, 1902; T. D. 542.)

Treaty of peace ratified and proclaimed April 11, 1899. (T. D. No. 21006; Cir. No. 57; T. Ď. No. 23501.)

Emil J. Pepke v. United States. 183 U. S. 176. Case known as the "Fourteen Diamond Rings Case," involving the constitutionality of the imposition of customs duties upon merchandise brought into the United States from the Philippines after the treaty of peace took effect. Philippines not a foreign country after its cession. The effect of this decision was to give the Philippines the same status that Porto Rico had before the Foraker Act was passed.

The President authorized to establish temporary civil government in the Philippine Islands. (Act of March 2, 1901; 31 Stat., 910.)

An act temporarily to provide for the administration of the affairs of civil government in the Philippine Islands, and for other purposes. (Act of July 1, 1902; 32 Stat., 691).

All articles the growth and product of the Philippine Islands coming directly from said islands to the United States or any of its possessions for use and consumption therein, shall be exempt from any export duties imposed in the Philippine Islands. (Act to raise revenue for the Philippine Islands and for other purposes. Act of Aug. 5, 1909; 36 Stat., 174.)

Funds derived from the sale of internal-revenue stamps in the Philippine Islands belong to the Philippine government under the provisions of section 4 of the act of March 8, 1902. (32 Stat., 54.) (28 Op. Atty. Gen., 70.)

BONDS FOR EXPORT TO THE PHILIPPINE ISLANDS.

AN ACT To relieve obligors on bonds given to the United States upon the exportation to the Philippine Islands prior to November 20, 1901, of articles subject to internal-revenue tax, approved April 28, 1904 (33 Stat., 574).

That all bonds given to the United States prior to November twentieth, nineteen hundred and one, upon the transportation and shipment to the Philippine Islands of articles subject under existing statutes to the payment of internal-revenue tax, which are in form given for the proper exportation of the article therein described to a foreign country free of internal-revenue tax, or with benefit of drawback, as the case may be, shall be treated in all respects as if given for and upon a shipment to a foreign country, and shall be canceled upon presentation of evidence of the shipment to a port of the Philippine Islands, or of landing at such port, as the case may be, the same as if such port were a port of a foreign country. The obligors upon any of such bonds shall have such reasonable time from and after the passage of this Act as may be prescribed by the Secretary of the Treasury within which to present the evidence required by existing statutes for the cancellation of such bonds.

Prior to November 20, 1901, for the purposes of commerce, the Philippine Islands were treated as foreign territory. Certain articles liable to pay internal-revenue tax were allowed to be shipped in bond, to be consumed in the Islands. This act provided that these bonds should be canceled upon presentation of evidence of the shipment or landing of such articles in any ports in the Philippine Islands.

ARTICLES COMING INTO THE UNITED STATES FROM THE PHILIPPINE
ISLANDS.

[Extract from an act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes, approved August 5, 1909 (36 Stat., 11, 83).]

Cancellation of

bonds.

SEC. 5. [Act of Aug. 5, 1909 (36 Stat., 83).] That there Imports from Philippine Isshall be levied, collected, and paid upon all articles com- lands subject to ing into the United States from the Philippine Islands the regular duties. rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries:

Native prod

Provided, That, except as otherwise hereinafter pro- ucts excepted. vided, all articles, the growth or product of or manufactured in the Philippine Islands from materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not contain foreign materials to the vlaue of more than twenty per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippine Islands shall hereafter be admitted free of duty, except rice, and except, in any fiscal year, sugar in excess of three hundred thousand gross tons, wrapper tobacco and filler tobacco when mixed or packed

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