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SEVENTY-FIRST CONGRESS . SESS. II. CH. 497. 1930 . SPECIAL PROVISIONS . back of customs duties has been allowed therein, shall be admitted q fire d. shipments re- to the Philippine Islands from the United States free of duty An d pr ovi de d fu rt he r, That the free ad mission, herein p rovided, of such arti cles, the grow th, p roduc t, o r man ufact ure of th e Uni ted States, into the Philippine Islands, or of the growth, product, or manufacture, as Iiereinbefore defined, of the Philippine Islands into the Unite d St ates, shal l be cond ition ed u pon t he di rect ship ment Through con ti gu ous thereof, under a through bill of lading, from the country of origin countries i ncluded . t o the country of destination : Provided, That direct shipments shall include shipments in bond through foreign territory contiguous to the United States : Provided, however, That if such articles become cles damaged Repacking, et c by ,Ca arts- unpac ked while en r oute by a ccide nt w reck, or o ther casu alty, or su- a lty. so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United States or the Philippine Islands, as the case may be, and United States inter- that its condition has not been changed except for such damage as nal revenue tag on arti- may have been sustained : And provided, That there shall be levied, c p le n s~from the Philip- collected, and paid, in the United States, upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domes- tic manufacture ; such tax to be paid by internal-revenue stamp or p ine
dom es- Exempt tax . xem pt from Phi lip - s tamps, t o be pro vided by the Comm issioner of Inte rnal Rev enue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe ; and such articles, goods, wares, or merchandise shipped from said islands to the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of the Philippine Islands Articles from united A States to pay Philip- nd provided further, That there shall be levied , co llect ed , and paid pine revenue tax, in the Philippine Islands, upon articles, goods, wares, or merchan- dise going into the Philippine Islands from the United States, a tax equal to the internal-revenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manufacture ; such tax to be paid by internal-revenue stamps stale mpt.from Uni ted or otherwise, as provided by the laws of the Philippine Islands ; and such articles, goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any tax imposed by the internal r evenue laws of the United Tax on imports into States : And provided further That in addit ion to t he custo ms taxes Philippines, from coun- try other than United imposed in the Philippine Islands, there shall be levied, collected, Sta tes, and paid therein upon articles, goods, wares, or merchandise imported into the Philippine Islands from countries other than the U nited Stat es t he in terna l-re venue tax impo sed b y the Phi lippi ne Government on like articles manufactured and consumed in the Philippine Islands or shipped thereto for consumption therein from Revenue collected the United States : And provided further, That from and after the payable into insular treasury. passage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general govern- ment thereof and be paid into the insular treasury . Porto Rico.
SEC. 302. PORTO RICO-EXEMPTION FROM INTERNAL-REVENUE TAXES . Goo ds to, exem pt from United States in tern al reve nue tax . Articles , goods, wares, o r mercha ndise go ing into Porto Ri co from the United States shall be exempted from the payment of any tax imp osed by the inter nal-reve nue laws of the United St ates .
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