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or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any tax imposed by the internal-revenue laws of the United States: And provided further, That in addition to the customs taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon articles, goods, 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: And provided further, That from and after the passage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treasury: And provided further, That section thirteen of “An Act to raise revenue for the Philippine Islands, and for other purposes," approved August fifth, nineteen hundred and
nine, is hereby repealed. Mar. 8, 1902. 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 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.
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 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, 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.
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.
Merchandise in bonded warehouse or otherwise in the Sec. 7. custody and control of the officers of the customs, upon which duties have been paid, shall be entitled, on shipment to the Philippine Islands within three years from the date of the original arrival, to a return of the duties paid less one per centum, and merchandise 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.
The provisions of the Act entitled “An Act to simplify Sec. 8. the laws in relation to the collection of revenues," approved June tenth, eighteen hundred and ninety, as amended by an Act entitled “An Act to provide for the Government and to encourage the industries of the United States," approved July twenty-fourth, eighteen hundred and ninety-seven, shall apply to all articles coming into the United States from the Philippine Archipelago.
The action of the President of the United States here- July 1, 1902. tofore taken by virtue of the authority vested in him as Commander in Chief of the Army and Navy, as set forth in his order of July twelfth, eighteen hundred and ninetyeight, whereby a tariff of duties and taxes as set forth by said order was to be levied and collected at all ports and places in the Philippine Islands upon passing into the occupation and possession of the forces of the United States, together with the subsequent amendments of said order, are hereby approved, ratified, and confirmed, and the actions of the authorities of the government of the Philippine Islands, taken in accordance with the provisions of said order and subsequent amendments, are hereby approved: Provided, That nothing contained in this section shall be held to amend or repeal an Act entitled “An Act temporarily to provide revenue for the Philippine Islands, and for other purposes," approved March eighth, nineteen hundred and two. 298. Aids to navigation and commerce.
The government of the Philippine Islands is hereby July 1, 1902. authorized to provide for the needs of commerce by improving the harbors and navigable waters of said islands and to construct and maintain in said navigable waters and upon the shore adjacent thereto bonded warehouses, wharves, piers, light-houses, signal and life-saving stations, buoys, and like instruments of commerce, and to adopt and enforce regulations in regard thereto, including bonded warehouses wherein articles not intended to be imported into said islands nor mingled with the property therein, but brought into a port of said islands for reshipment to another country, may be deposited in bond and reshipped to another country without the payment of customs duties or charges.
PART XXIII.-TRADE WITH ALASKA.
299. Coasting laws.
Walrus, and Otter Islands, and
Sea Lion Rock.
R. S., 1954.
R. S., 4358.
Mar. 3. 1899.
299. Coasting laws.
The laws of the United States relating to customs, commerce and navigation are extended to and over all the mainland, islands, and waters of the territory ceded to the United States by the Emperor of Russia by treaty concluded at Washington on the thirtieth day of March, anno Domini eighteen hundred and sixty-seven, so far as the same may be applicable thereto.
The coasting-trade between the territory ceded to the United States by the Emperor of Russia and any other portion of the United States shall be regulated in accordance with the provisions of law applicable to such trade between any two great districts. [See par. 182, p. 182.) 300. Firearms and liquor.
If any person shall, without the authority of the United States, or some authorized officer thereof, sell, barter, or give to any Indian or half-breed who lives and associates with Indians any firearms or ammunition therefor whatever, or any spirituous, malt, or vinous liquor, such person, upon conviction thereof, shall be punished by imprisonment in the county jail not less than two months nor more than six months, or by fine not less than one nor more than five hundred dollars. That the term “Indian" in this Act shall be so construed as to include the aboriginal races inhabiting Alaska when annexed to the United States, and their descendants of the whole or half blood. 301. Special licenses, and wharf charges.
Any person or persons, corporation or company prosecuting or attempting to prosecute any of the following lines of business within the District of Alaska shall first apply for and obtain license so to do from a district court or a subdivision thereof in said District, and pay for sajd license for the respective lines of business and trade as follows, to wit:
Freight and passenger transportation lines, propelled by mechanical power on inland waters, one dollar per ton
Mar. 3, 1899.
Feb. 14, 1903.
per annum on net tonnage, custom-house measurement, of each vessel.
Public docks, wharves, and warehouses, one hundred dollars per annum:
Ships and shipping: Ocean and coastwise vessels doing local business for hire plying in Alaskan waters, one dollar per
ton per annum on net tonnage, custom-house measurement, of each vessel.
Hereafter the Secretary of the Treasury be authorized June 11, 1896. to charge and fix the rates of dockage and wharfage to be Sec. 10. paid by any private vessel or person allowed to use said wharf, the said receipts to be deposited with the Treasurer of the United States as a miscellaneous receipt derived from Government property; and the Secretary of the Treasury shall direct, by regulation or otherwise, by whom said wharfage and dockage receipts shall be collected. 302. Transfer of cargo.
[See par. 256, p. 246.] 303. Yukon and Stickine River trade.
Whenever merchandise is imported into the United Feb. 17, 1898. States by sea for immediate exportation to a foreign port by sea, or by a river, the right to ascend or descend which for the purposes of commerce is secured by treaty to the citizens of the United States and the subjects of a foreign power, the Secretary of Commerce is hereby authorized Feb. 14, 1903. to prescribe regulations for the transshipment and transportation of such merchandise. 304. Procedure.
In all cases of fine, penalty, or forfeiture, embraced in R. S., 1958 the act aproved March three, seventeen hundred and Sec. 175. ninety-seven, chapter thirteen (R. S., 5292), or mentioned in any act in addition to or amendatory of such act, that have occurred or may occur in the collection district of Alaska, the Secretary of the Treasury is authorized, Feb. 14, 1903. if in his opinion the fine, penalty or forfeiture was incurred without wilful negligence or intention of fraud, to ascertain the facts in such manner and under such regulations as he may deem proper without regard to the provisions of the act above referred to, and upon the facts so to be ascertained, he may exercise all the power of remission conferred upon him by that act, as fully as he might have done had such facts been ascertained under and according to the provisions of that act. [Sec. 10, act of Feb. 14, 1903, authorizes the Secretary of Commerce to remit in certain cases above.] 305. Pribilof, St. Paul, St. George, Walrus, and Otter Islands,
and Sea Lion Rock. The Pribilof Islands, including the islands of Saint Sec. 116. Paul and Saint George, Walrus and Otter Islands, and Feb. 14, 1903. Sea Lion Rock, in Alaska, are declared a special reserva- Apr. 21, 1910. tion for government purposes; and until otherwise pro
Mar. 3, 1899.
R. S., 1959.
May 14, 1898.
vided by law it shall be unlawful for any person to land
Under rules and regulations to be prescribed by the
If any person shall willfully cast away, burn, sink, or otherwise destroy any ship, steamboat, or other vessel, with intent to injure or defraud any owner of such ship, steamboat, or other vessel, or with intent to injure or defraud the owner of any property laden on board the same, such person, upon conviction thereof, shall be punished by imprisonment in the penitentiary not less than three or more than ten years.
If any person shall lade, equip, or fit out, or assist in lading, equipping, or fitting out, any ship, steamboat, or other vessel, with the intent that the same shall be willfully cast away, burnt, sunk, or otherwise destroyed, to injure or defraud any owner or insurer of said ship, steamboat, or other vessel, or of any property laden on board the same, such person, upon conviction thereof, shall be punished by imprisonment in the penitentiary not less than one nor more than five years.
If the owner of any ship, steamboat, or other vessel, or of any property laden or pretended to be laden on board the same, or if any other person concerned or assisting in the fitting out or lading of any such ship, steamboat, or
Mar. 3, 1899.