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Duty in, on sugar and tobacco
with more than fifteen per centum of wrapper tobacco in excess of three hundred thousand pounds, filler tobacco in excess of one million pounds, and cigars in excess of one hundred and fifty million cigars, which quantities shali be ascertained by the Secretary of the Treasury under such rules and regulations as he shall prescribe:
And provided further, That sugar, refined or unrefined, imported from and tobacco, manufactured or unmanufactured, imported into the Philippine Islands from foreign countries, shall be dutiable at rates of import duty therein not less than the rates of import duty imposed upon sugar and tobacco in like forms when imported into the United States:
small sugar pro
And provided further, That, under rules and regulations ducers. to be prescribed by the Secretary of the Treasury, preference in the right of free entry of sugar to be imported into the United States from the Philippine Islands, as provided herein, shall be given, first, to the producers of less than five hundred gross tons in any fiscal year, then to producers of the lowest output in excess of five hundred gross tons in any fiscal year:
U. S. products to be admitted free.
damaged in transit.
Articles for U. S. to be free from export duties.
Provided, however, That in consideration of the exemptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no drawback of customs duties has been allowed therein, shall be admitted to the Philippine Islands from the United States free of duty:
And provided further, That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as hereinbefore defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof from the country of origin to the country of destination:
Provided, That direct shipment shall include shipments in bond through foreign territory contiguous to the United States:
Provided, however, That if such articles become unpacked while en route by accident, wreck, or other casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United States or the Philippine Islands, as the case may be, and that its condition has not been changed except for such damage as may have been sustained:
And provided further, That all articles, the growth, product, or manufacture, as hereinbefore defined, of the Philippine Islands, admitted into the ports of the United States free of duty under the provisions of this section and shipped as herein before provided from said islands to the United States for use and consumption therein,
shall be hereafter exempt from the payment of any export duties imposed in the Philippine Islands:
And provided further, That there shall be levied, col- Tax equal to lected, and paid, in the United States, upon articles, tax. goods, wares, or merchandise coming into the United States from the Philippine Islands, a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps, to be provided by the Commissioner of Internal Revenue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe; and such arti-Exempt from cles, goods, wares, or merchandise, shipped from said islands to the United States, shall be exempt from the payment of any tax imposed by the internal-revenue laws of the Philippine Islands:
P. I. tax.
nue tax on im
And provided further, That there shall be levied, col-Internal-re v elected, and paid in the Philippine Islands, upon articles, ports from U.S. goods, wares, or merchandise going into the Philippine Islands from the United States, a tax equal to the internalrevenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manufacture; such tax to be paid by internalrevenue stamps or otherwise, as provided by the laws in the Philippine Islands, and such articles, goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any Exempt from tax imposed by the internal-revenue laws of the United U. S. tax. States:
nue tax on im
And provided further, That, in addition to the customs Internal-revetaxes imposed in the Philippine Islands, there shall be ports, other than levied, collected, and paid therein upon articles, goods, from U. S. wares, or merchandise, imported into the Philippine Islands from countries other than the United States, the internal-revenue tax imposed by the Philippine government on like articles manufactured and consumed in the Philippine Islands or shipped thereto, for consumption therein, from the United States:
nues to be paid
And provided further, That from and after the passage Internal reveof this Act all internal revenues collected in or for account into Insular treasof the Philippine Islands shall accrue intact to the general ury. government thereof and be paid into the Insular treasury, and shall only be allotted and paid out therefrom in accordance with future acts of the Philippine legislature, subject, however, to section seven of the Act of Congress approved July first, nineteen hundred and two, entitled "An Act temporarily to provide for the administration of the affairs of civil government in the Philippine Islands, and for other purposes:'
P. I. Commission.
And provided further, That, until action by the Philip-Allotment by pine legislature, approved by Congress, internal revenues paid into the Insular treasury, as herein before provided,
shall be allotted and paid out by the Philippine Commission.
Regulations concerning articles subject to internal-revenue tax coming into the United States from the Philippine Islands. No. 8, revised July 1, 1910, p. 68. (T. D. 1531, modified by T. D. 1567.)
Regulations under section 5, act of August 5, 1909. Circular No. 37, August 10, 1909. (T. D. 29944.)
Shipments from the Philippine Islands of sugar, tobacco, and cigars. Dept. Cir. No. 57, Nov. 1, 1909.
Articles shipped from the Philippine Islands. (T. D. 1569.) Shipments to and from Philippine Islands. Circular No. 39, July 1, 1910. (T. D. 30744.)
CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMINISTRATION OF THE INTERNAL-REVENUE LAWS.
CHAPTER 1 (P. 383).
Suits and prosecutions—Jurisdiction-Practice-Evidence-Liens-Limitations-United States attorneys-Duties as to prosecutions-Reports-Clerks of courts,
Jurisdiction of district courts.
Competency of witnesses. State laws. Production of books, papers, etc., in suits other than criminal.
Certified copies of papers admissible as evidence.
Costs in internal-revenue suits upon information from other than a collector,
Costs, when paid by defendant.
CHAPTER 2 (P. 404).
Duties of officers charged with receiving or disbursing public moneys-Penalties for embezzlements-Proceedings against delinquent officers, etc.
Moneys to be deposited without deduction.
Duty of disbursing officers.
Persons having moneys of United States must pay the same to Treasurer, etc. Accounts to be rendered.
Distinct accounts required according to appropriation.
Suits to recover money from officers regulated.
Failure of disbursing officer to account; duty thereupon of Auditor and Solicitor of Treasury.
Duties of officers as custodians of public
Embezzlement; penalty for requiring receipt for larger sum than that actually paid.
Embezzlement; penalty for disbursing officer unlawfully depositing, converting, loaning, or transferring public money. Embezzlement; penalty for custodians of public money failing to safely keep, etc. Embezzlement; penalty for failure to render accounts.
Embezzlement; penalty for failure to deposit as required.
Record evidence of embezzlement. Refusal to pay any draft, etc., prima facie evidence of embezzlement.
Evidence of conversion.
Unlawfully receiving public money. Embezzlement by internal-revenue officers and assistants where offense is not otherwise punishable.
Penalty for clerks and officers of court failing to deposit moneys. Penalty for receiving moneys belonging to the registry of the court. Penalty for failure to make reports. Disbursing officer forbidden to trade in public funds.
Collecting officers forbidden to trade in public property.
Transcripts from books, etc., of the Treasury to be evidence in suits against delinquents.
Delinquents for public money; judgment at return term, unless, etc.
CHAPTER 3 (P.414).
Penalties for perjury—Bribery—Resisting officers-Conspiracy-Falsely assuming to be an officer, and other offenses.
Unauthorized contracts prohibited.
No payment to person in arrears to the Unexpended balances of appropriations.
Set-offs and credits.
Priority of United States in insolvent estates.
Permanent annual appropriations.
Assignment of claims void, unless, etc. Attorneys before the Treasury Depart
Duplicate checks when original is lost. Letters, packages, etc., on Government business sent free; penalty envelopes. Government to have priority in the transmission of telegrams. Disposition of useless papers.
CHAPTER 5 (P. 431).
Officers, clerks, and employees-Extra services-Perquisites-Prohibition as to business— Political contributions, etc.
Honorably discharged soldiers or sailors disabled in the service preferred for appointment.
Preference given to soldiers and soldiers' widows in reducing force. Employees to be paid from special appropriations only. Holidays.
Double salaries, compensation for extra services, perquisites, etc.
Expenses of clerks, officers, etc., sent away as witnesses.
No mileage beyond traveling expenses allowed.
Certain business forbidden to clerks in the Treasury Department. Penalty for officers and clerks receiving compensation in matters before the department.
Officers interested in claims; penalty. Persons formerly in the departments not to prosecute claims in them within two years.
Restrictions on payment for services. Presents to superior officers prohibited. Political contributions, immunity from official proscription.