TABLE 34.-Philippine insular government revenue derived from taxation, 1903–

Source: Reports of the Philippine Commission, 1903-1905; Reports of the Auditor for the Philippine Islands, 1906-1929, inclusive (compiled at the Bureau of Insular Affairs, War Department).

1 Not including United States customs duties and internal revenue transferred to Philippine insular treasury. (See Tables 35 and 36.)

2 All export duties abolished by tariff act of 1913.

TABLE 35.-United States internal revenue collected on Philippine products and transferred to credit of insular treasury, Philippine Islands, 1910-1929

Source: Reports Insular Collector of Internal Revenue, Manila, P. I.

1 United States internal revenue collections of this character were not subject to transfer for benefit of the insular treasury, Philippine Islands, until passage of the United States tariff act of Aug. 5, 1909.

TABLE 36.-United States customs collections and transfers to the Philippine insular treasury under the act of March 8, 1902 (1902–1930)

[From 1907-1926, inclusive, tonnage duties and fines not shown separately]

Source: Period 1902-1907, from statement by division of public moneys (now division of bookkeeping and warrants), U. S. Treasury Department; 1908-1930, Treasury Department published statements of receipts, expenditures, balances, etc., of the United States fiscal years ending June 30.

1 Treasury Department states there were no collections in 1915-probably included in subsequent year.

63839-31-9

TABLE 37.-Classification of Philippine imports according to presence or absence of tariff preference

1. Imports, duty free, from the United States and possessions of selected articles sub-
ject to specific rates of duty when imported from other countries.
2. Imports, duty free, from the United States and possessions of articles subject to ad
valorem or minimum ad valorem rates of duty when imported from other
countries.

4. Imports from non-American countries of articles subject to ad valorem or minimum ad valorem rates of duty. (Same articles as in item 2) –

6. Imports of tobacco, raw or manufactured, from all sources..

3. Imports from non-American countries of selected articles subject to specific rates of duty. (Same articles as in item 1)..

5. Imports of rice from all sources.

7. Imports free of duty regardless of origin 1

8. Imports, omitted above, of articles subject to specific rates of duty if of non-American origin, but free of duty if from the United States and possessions 2.

1 Proportions which are readily separable in the material from which the table was prepared; the actual proportions were about 3.3 and 1.4 per cent, respectively, in the periods July 1, 1910-Dec. 31, 1914, and Jan. 1, 1922-Dec. 31, 1926; the differences are distributed among other items of this table.

2 Includes raw cacao, tea, spun silk, diamonds, copra, live animals, wood ties for railways, eggs, fodder, coal, coke, matches, certain distilled spirits, and sparkling wines, in which the United States was not in a favorable competitive position, notwithstanding the tariff preference.

TABLE 38.-Relation of the varying degrees of tariff preference to the United States in Philippine importations and of changes therein to the share of the United States in the trade 1

[Comparing annual averages of 5 calendar years 1922-1926 and 41⁄2 years, July 1, 1910 2-Dec. 31, 1914]

1 For the purposes of this tabulation, the following articles have been omitted: Tobacco and manufactures of tobacco, because of the high level of tariff preference; raw cotton, hops, malt, pig iron, returned articles of Philippine production and household and personal effects, because these were free of duty either upon entry or reentry into the Philippines, regardless of origin; raw cacao, tea, spun silk, diamonds, and copra because these are not produced in the United States and its non-Philippine possessions on an export basis (except limited quantities of copra in Guam); live animals, wooden ties for railways, eggs, fodder, coal, coke, and matches, because these have never been shipped to the Philippines from the United States in comparatively large quantities, and factors other than the preferential tariff treatment of American goods controlled their importation; also certain distilled spirits and sparkling wines, because the levels of Philippine tariff preference to such goods from the United States were very high, and the United States was largely excluded from this trade during 1922-1926 by Federal statute.

2 The first full fiscal year following the inauguration of duty-free trade under the act of Aug. 5, 1909, began July 1, 1910. Prior to this date governmental imports were not included in the Philippine trade statistics upon which this table is based.

In Group A, ranges of tariff preference: (1) to (4), the annual average ad valorem equivalents of Philippine tariff preferences to United States goods practically remained unchanged or increased but slightly, or at least did not decrease by more than 2 per cent ad valorem for 1922-1926 as compared with 1910-1914, while the average percentages of the various items comprised in each range, imported from the United States and possessions in 1922-1926, increased (or at least did not decrease beyond 2 per cent) as compared with 19101914.

Crude mineral oil, 12.2 per cent average ad valorem equivalent; the next highest average ad valorem equivalent in range (3) during 1910-1914 was 17.6 per cent.

Vegetable fiber bags, 15.2 per cent annual average ad valorem equivalent; the next highest average ad valorem equivalent in range (4) during 1910-1914 was 27.1 per cent.

"In Group B, ranges of tariff preference (5) to (8), the annual average ad valorem equivalents of Philippine tariff preferences to United States goods decreased by more than 2 per cent ad valorem for 1922-1926 as compared with 1910-1914, while the average percentages of the various items comprised in each range, imported from the United States and possessions in 1922-1926, increased (or at least did not decrease beyond 2 per cent) as compared with 1910-1914.

7 In Group C, ranges of tariff preference (9) to (11), the annual average ad valorem equivalents of Philippine tariff preferences to United States goods either remained practically unchanged, or increased but slightly, or at least did not decrease by more than 2 per cent ad valorem for 1922-1926 as compared with 1910-1914, while the average percentages of the various items comprised in each range, imported from the United States and possessions in 1922-1926 decreased by more than 2 per cent as compared with 1910-1914. In Group D, ranges of tariff preference (12) to (15), the annual average ad valorem equivalents of Philippine tariff preferences to United States goods decreased by more than 2 per cent ad valorem for 1922-1926, as compared with 1910-1914, and the average percentages of the various items comprised in each range, imported from the United States and possessions in 1922-1926, decreased by more than 2 per cent as compared with 1910-1914.

[Values in thousands of dollars; i. e., 000 omitted]

Aeroplanes and parts..

Agricultural implements and parts.

Aluminum and manufactures.

Apparatus and instruments.

Cement..