Sec. 2753.

[Superseded. Act April 12, 1902, c. 501, § 3.]

The provisions of this section, set forth in Comp. St. 1901, p. 1854, relating to the compensation of officers of the service, are superseded by the subsequent provisions of Act April 12, 1902, c. 501, § 3, set forth above.

Sec. 2757.

Revenue officers to co-operate with the Navy.

No provision of the act to promote the efficiency of the Revenue-Cutter Service, Act April 12, 1902, c. 501, set forth above, is to be construed as giving any officer of the service control over any vessel, officer, or man of the naval service, nor shall any officer of the naval service exercise control over any vessel, officer, or man of the Revenue-Cutter Service, except by direction of the President, by a proviso annexed to section 2 of that act.

Where vessels from foreign ports may enter and unlade.

The laws relating to entry, clearance, and manifests of vessels arriving from or going to foreign ports apply to voyages each way between the Philippine Islands and the United States and possessions thereof, and all laws relating to the collection and protection of customs duties apply in the case of vessels and goods arriving from said islands in the United States and its possessions, by provisions of Act July 1, 1902, c. 1369, § 84, set forth below.

ACT JULY 1, 1902, c. 1369, § 84.

Application of laws relating to shipping, customs duties, seamen, health, etc., to vessels making voyages between the Philippine Islands and the United States, vessels and goods arriving from said Islands, seamen on voyages going to said Islands, etc.; application of laws concerning transit of merchandise through the United States, to merchandise destined to any of its possessions or from them to foreign countries; effect of act on previous provisions. That the laws relating to entry, clearance, and manifests of steamships and other vessels arriving from or going to foreign ports shall apply to voyages each way between the Philippine Islands and the United States and the possessions thereof, and all laws relating to the collection and protection of customs duties not inconsistent with the Act of Congress of March eighth, nineteen hundred and two, "temporarily to provide revenue for the Philippine Islands," shall apply in the case of vessels and goods arriving from said Islands in the United States and its aforesaid possessions.

The laws relating to seamen on foreign voyages shall apply to seamen on vessels going from the United States and its possessions afore

253 said to said Islands, the customs officers there being for this purpose substituted for consular officers in foreign ports.

The provisions of chapters six and seven, title forty-eight, Revised Statutes, so far as now in force, and any amendments thereof, shall apply to vessels making voyages either way between ports of the United States or its aforesaid possessions and ports in said Islands; and the provisions of law relating to the public health and quarantine. shall apply in the case of all vessels entering a port of the United States or its aforesaid possessions from said Islands, where the customs officers at the port of departure shall perform the duties required by such law of consular officers in foreign ports.

Section three thousand and five, Revised Statutes, as amended, and other existing laws concerning the transit of merchandise through the United States, shall apply to merchandise arriving at any port of the United States destined for any of its insular and continental possessions, or destined from any of them to foreign countries.

Nothing in this Act shall be held to repeal or alter any part of the Act of March eighth, nineteen hundred and two, aforesaid, or to apply to Guam, Tutuila, or Manua, except that section eight of an Act entitled "An Act to revise and amend the tariff laws of the Philippine Archipelago," enacted by the Philippine Commission on the seventeenth of September, nineteen hundred and one, and approved by an Act entitled "An Act temporarily to provide revenues for the Philippine Islands, and for other purposes," approved March eighth, nineteen hundred and two, is hereby amended so as to authorize the Civil Governor thereof in his discretion to establish the equivalent rates of the money in circulation in said Islands with the money of the United States as often as once in ten days.

Act July 1, 1902, c. 1369, § 84, 32 Stat. 711.

This section is part of an act temporarily to provide for the administration of the affairs of civil government in the Philippine Islands, and for other purposes, cited above.

The provisions of Act March 8, 1902, c. 140, mentioned in this section, are set forth or referred to ante, under Title XXXIII, "Duties upon Imports."

The laws relating to entry, clearance, and manifests of vessels, mentioned in this section, are contained in this chapter of the Revised Statute, and in Title XLVIII, "Regulation of Commerce and Navigation," c. 2, and subsequent provisions, set forth in Comp. St. 1901, pp. 1858-1907, 2839-2848; and the laws relating to the collection, etc., of customs duties, also mentioned therein, are contained in this Title of the Revised Statutes and subsequent provisions, set forth in Comp. St. 1901, pp. 1705-2037.

The laws relating to seamen on foreign voyages, mentioned in this section, are contained in Rev. St. Title LIII, and subsequent provisions, set forth in Comp. St. 1901, pp. 3061-3125.

Rev. St. Title XLVIII, cc. 6, 7, mentioned in this section and amendments thereof, are set forth in Comp. St. 1901, pp. 2929-2949; and provisions relating to public health and quarantine, also mentioned therein, are contained in Rev. St. Title LVIII, "The Public Health," and subsequent provisions, set forth in Comp. St. 1901, pp. 3305-3319.

Rev. St. § 3005, as amended, mentioned in this section, is set forth in Comp. St. 1901, p. 1982.

Sec. 2839.

ACT JUNE 10, 1890, c. 407, § 1.

Merchandise imported deemed property of consignee.

The provisions of this act as amended, set forth and referred to in Comp. St. 1901, pp. 1886-1898, apply to all articles coming into the United States from the Philippine Archipelago, by Act March 8, 1902, c. 140, § 8, set forth below.

Section 20 of this act, set forth in Comp. St. 1901, p. 1950, is amended by Act Dec. 15, 1902, c. 1, set forth post, under chapter 7 of this Title.

ACT MARCH 8, 1902, c. 140, § 8.

Provisions of customs-administration act applicable to articles coming from the Philippine Archipelago.

That the provisions of the Act entitled "An Act to simplify 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.

Act March 8, 1902. c. 140, § 8, 32 Stat. 55.

This section is part of an act temporarily to provide revenue for the Philippine Islands, and for other purposes, cited above, other sections of which are set forth or referred to ante, under Title XXXIII, “Duties upon Imports."

Sec. 2855.

Indorsement upon invoice.

The destruction of invoices on file in consular offices for more than five years may be authorized by Act Feb. 24, 1903, c. 753, set forth below.

ACT FEB. 24, 1903, c. 753.

An Act to Permit the Secretary of State to Cause the Destruction of Invoices of Merchandise Exported to the United States, Which Have Been on File in the Consular Offices for More than Five Years. (32 Stat. 854.)

Invoices on file in consular offices; destruction authorized.

Be it enacted, &c., That the Secretary of State is authorized to cause, from time to time, the destruction of invoices that have been filed in the consular offices for a period of more than five years.

Act Feb. 24, 1903, c. 753, 32 Stat. 854.

Provisions for the disposition of accumulations of useless papers in the departments and other offices, etc., are set forth or referred to in Comp. St. 1901, pp. 98, 99.

CHAPTER SIX.

Appraisal.

Sec. 2902.

ACT JUNE 10, 1890, c. 407, § 10.

Merchandise to be appraised at current actual market value and wholesale price.

The provisions of this act, which are set forth or referred to in Comp. St. 1901, under chapter 4 of this Title, and sections 10-19, 23 of which, relating to appraisal, are set forth therein under this chapter, apply to all articles coming into the United States from the Philippine Islands, by Act March 8, 1902, c. 140, § 8, ante, under chapter 4 of this Title.

Sec. 2970.

CHAPTER SEVEN.

The Bond and Warehouse System.

ACT JUNE 10, 1890, c. 407, § 20.

Withdrawal for consumption; perishable or explosive articles.

This section is amended by Act Dec. 15, 1902, c. 1, set forth below. The provisions of the act of which this section is a part, other sections of which are set forth under chapters 4, 6, of this Title, apply to all articles coming into the United States from the Philippine Islands, by Act March 8, 1902, c. 140, § 8, ante, under chapter 4 of this Title.

ACT DEC. 15, 1902, c. 1.

An Act to Amend Section Twenty of an Act Entitled "An Act to Simplify the Laws in Relation to the Collection of the Revenues," Approved June Tenth, Eighteen Hundred and Ninety. (32 Stat. 753-)

Withdrawal for consumption; duty at time of withdrawal to be collected; perishable or explosive articles.

Be it enacted, &c., That section twenty of an Act entitled "An Act to simplify the laws in relation to the collection of the revenues,' approved June tenth, eighteen hundred and ninety, be, and the same is hereby, amended so as to read as follows:

"Sec. 20. That any merchandise deposited in any public or private bonded warehouse may be withdrawn for consumption within three years from the date of original importation on payment of the duties. and charges to which it may be subject by law at the time of such withdrawal: Provided, That the same rate of duty shall be collected thereon as may be imposed by law upon like articles of merchandise imported at the time of the withdrawal: And provided further, That

nothing herein shall affect or impair existing provisions of law in regard to the disposal of perishable or explosive articles."

Act Dec. 15, 1902, c. 1, 32 Stat. 753.

Act June 10, 1890, c. 407, § 20, mentioned in and amended by this act, is set forth, as previously amended by Act Oct. 1, 1890, c. 1244, § 54, in Comp. St. 1901, p. 1950. The amendment by this act consists in the insertion of the words constituting the first proviso, as set forth here. with the words, "and provided further," preceding what was originally the only proviso to the section.

Sec. 2982.

ACT JULY 24, 1897, c. 11, § 15.

Bonded manufacturing warehouses.

Articles manufactured in bonded manufacturing warehouses, as provided in this section, may be shipped to the Philippine Islands, exempt from internal revenue tax, and drawback may be allowed of the internal revenue taxes or the duties paid on articles so shipped, by Act March 8, 1902, c. 140, § 6, set forth below; and by section 7 of the same act, also set forth below, duties paid on merchandise in bonded warehouses, etc., are to be returned on shipment thereof to the Philippine Islands, and merchandise on which duties have not been paid may be shipped to the Philippine Islands without payment of duty.

ACT MARCH 8, 1902, c. 140, §§ 6, 7.

Shipment to Philippine Islands of articles manufactured in bonded manufacturing warehouses, exempt from internal revenue tax, or of articles subject to internal revenue tax without payment of taxes or with benefit of drawback, etc.

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 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.

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 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 appropri ated.