COMMONWEALTH ACTS

"Section14. That there shall be levied and collected upon all articles, goods, wares, or merchandise, except coal, lumber, creosoted, and other pressure treated materials as well as other mirror forest products, cement, guano, natural rock asphalt, the minerals and ores of copper, lead zinc, iron, and steel metals, refractory gold ores, and sugar molasses, the products of the Philippines, exported through ports of entry of the Philippines, or shipped therefrom to the United States or any of its possession a duty of one dollar per gross ton of one thousand kilos, as a charge for wharfage, irrespective of the port of destination or nationality of the exporting vessel. In the case of logs, flitches twelve inches square or equivalent cross-sectional area, or over, a charge of thirty cents per cubic meter shall be collected.

All articles, goods, wares, or merchandise imported, exported, or shipped in transit for the use of the Government of the United States, or of that of the Philippines shall be exempt from the charge prescribed in this section."

"Section21. That on all fuel imported into the Philippines which is afterwards used for the propulsion of vessels of the United States of Philippine registry and engaged in trade with foreign countries, or between ports of the United States and the Philippines, or in the Philippine coastwise trade, a refund shall be allowed equal to the duty imposed by law upon such fuel, less one per centum thereof, which shall be paid under such rules and regulations as may be prescribed by the Insular Collector of Customs."