Section 1. Pursuant to the provisions of Public Act Numbered One hundred and
twenty-seven of the Congress of the United States, approved March
twenty-four, nineteen hundred and thirty-four, as amended by Public Act
Numbered Three hundred of the Congress of United States, approved
August seven, nineteen hundred and thirty-nine, hereinafter referred to
as the Act Congress of March twenty-four, nineteen hundred and
thirty-four, as amended, during the period beginning January first,
nineteen hundred and forty-one, and ending July third, nineteen hundred
and forty-six, there shall be levied, assessed, and collected an export
tax upon Philippine articles shipped from the Philippines to the United
States, as follows:
(a) During the period January first, nineteen hundred
and forty-one, through December thirty-first, nineteen hundred and
forty-one, the export tax on every such article shall be five per
centum of the United States duty; on each succeeding January first
thereafter, the export tax shall be increased progressively by an
additional five per centum of the United States duty, except that
during the period January first, nineteen hundred and forty-six,
through July third, nineteen hundred and forty-six, the export tax
shall remain at twenty-five per centum of the United States duty.
(b) In assessing and collecting the export taxes on
Philippine embroideries, said taxes shall be computed in accordance
with the formula specified in subsection (a) of this section, except
that in determining the taxable value of any such article, an allowance
shall be made equal to the cost — cost, insurance, and freight the
Philippines — of any cloth of United States origin used in the
production thereof.
Section 2. The following Philippine articles shall be
exempt from the export tax imposed herein:
(a) Cigars (exclusive of cigarettes, cheroots of all
kinds, and paper cigars and cigarettes including wrappers):
(b) Scrap tobacco, and stemmed and unstemmed filler
tobacco described in paragraph Six hundred and two of the Tariff Act of
nineteen hundred and thirty of the United States;
(c) Coconut oil;
(d) Buttons of pearl or shell;
(e) Copra;
(f) Manila (abaca) fiber not dressed or manufactured
in any manner.
Section 3. Any export tax assessed and collected on
Philippine sugars entered or withdrawn from warehouse in the United
States for consumption therein in excess of the quotas established for
such articles by section six of the aforesaid Act of Congress of March
twenty-four, nineteen hundred and thirty-four, as amended, shall be
refunded to the person who paid the tax. Likewise, any tax assessed and
collected on any article shipped from the Philippines to the United
States prior to July fourth, nineteen hundred and forty-six, and which
is entered or withdrawn from warehouse for consumption on or after July
fourth, nineteen hundred and forty-six, shall be refunded to the owners
of such articles at the time of the entry or withdrawal.
Section 4. The export tax herein imposed shall be
assessed and collected by the Bureau of Customs in conformity with such
laws and regulations governing the collection of import duties as may
be applicable thereto and are not contrary to the provisions of the Act
of Congress of March twenty-four nineteen hundred and thirty-four, as
amended, and, subject to this same limitation, under such other rules
and regulations as the Insular Collector of Customs, with the approval
of the Secretary of Finance, may prescribe. All penal provisions in
respect to the collection of import duties, in so far as the same may
be applicable and are consistent with the provisions of this Act and of
the aforesaid Act of Congress of March twenty-four, nineteen hundred
and thirty-four, as amended, are extended and made applicable in
respect to the collection of the export taxes imposed hereon as well as
to violations of the rules and regulations promulgated under the
authority of this section. The Insular Collector of Customs or the
Collector of Customs at ports of entry shall, for each exportation to
the United States on or after January first, nineteen hundred and
forty-one, of articles subject to the export tax, issue and sign a
certificate setting forth the value and quantity of such articles and
the rate and amount of the export tax paid thereon.
Section 5. All of the moneys received from export
taxes (less refunds) imposed and collected in accordance with the
provisions of this Act, shall be deposited with the Treasurer of the
Philippines and by him paid to the Secretary of the Treasury of the
United States at the end of each calendar quarter, for disposition in
accordance with the provisions of subsection (g) of section six of the
aforesaid Act of Congress of March twenty-four, nineteen hundred and
thirty-four, as amended. The President of the Philippines, or his
representative, is authorized to act for and in behalf of the
Philippine Government on all matters pertaining to the disposition of
this fund under the provisions of the aforesaid subsection (g) of
section six of the Act of Congress of March twenty-four, nineteen
hundred and thirty-four, as amended.
Section 6. As used in this Act —
(1) The term "United States" when used in a
geographical sense, but not the term "continental United States,"
includes all territories and possessions of the United States, other
than the Philippines.
(2) The term "Philippine Government" means the
Government of the Commonwealth of the Philippines.
(3) The term "United States duty", when used in
connection with the computation of export taxes, means the lowest rate
of ordinary customs duty in effect at the time of the shipment of the
article concerned from the Philippines and applicable to like articles
imported into the continental United States from any foreign country,
except Cuba, or when more than one rate of ordinary customs duty is
applicable to such like articles, the aggregate of such rates.
(4) The term "Philippine article" means an article
the growth, produce or manufacture of the Philippines, in the
production of which no materials of other than Philippine or United
States origin valued in excess of twenty per centum of the total value
of such article was used and which is brought into the United States
from the Philippines.
Section 7. When this Act shall have been approved by
the President of the United States, as provided in section two,
subsection (a), paragraph nine, of the Act of Congress of March
twenty-four, nineteen hundred and thirty-four as amended such fact
shall be made known by proclamation of the President of the Philippines
and this Act shall take effect on the date of said
proclamation
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