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this subsection shall not apply to any American cigarettes, entered or drawn from warehouse, for consumption in excess of the said quotas.

"(10) The said agreement shall continue in effect through Decembe 1960, subject to the right of either party to terminate the agreement, a time on or after July 4, 1953, upon giving two years' prior notice, and s to such provisions as may be included in the agreement pursuant to subs (b) of this section.

"(c) Nothing contained in this section shall be construed to modify or in any way any provision of this Act relating to the procedure leading Philippine independence or the date upon which the Philippines shall b independent."

SEC. 5. The said Act of March 24, 1934, is further amended by the ad of the following new section:

"SEC. 18. (a) As used in sections 6, 10, and 13 of this Act:

"(1) The term 'United States', when used in a geographical sense, bu the term 'continental United States', includes all Territories and posse of the United States, other than the Philippines.

"(2) The term 'cordage' includes yarns, twines, cords, cordage, rope cable, tarred or untarred, wholly or in chief value of manila (abaca) or hard fiber, but does not include binding twine described in paragraph of the Tariff Act of 1930 (47 Stat. 672).

“(3) The term 'Philippine Government' means the Government of the monwealth of the Philippines.

"(4) The term 'United States duty', when used in connection with the putation of export taxes, means the lowest rate of ordinary customs du effect at the time of the shipment of the article concerned from the Philip and applicable to like articles imported into the continental United States any foreign country, except Cuba, or when more than one rate of ord customs duty is applicable to such like articles, the aggregate of such rat "(5) The term 'United States duty', when used in any other connection, the lowest rate of ordinary customs duty applicable at the port of arriv the United States, at the time of entry, or wihdrawal from warehouse consumption of the article concerned, to like articles imported from any foreign country, except Cuba, or when more than one rate of ordinary cu duty is applicable to such like articles, the aggregate of such rates.

"(6) The term 'refined sugars' possesses the same meaning as the 'direct-consumption sugar' as defined in section 101 of the Sugar Act of 19 "(7) The term 'Philippine article' means an article the growth, produ manufacture of the Philippines, in the production of which no materia other than Philippine or United States origin valued in excess of 20 per ce of the total value of such article was used and which is brought into the U States from the Philippines.

"(8) The term 'American article' means an article the growth, produ manufacture of the United States, in the production of which no materia other than Philippine or United States origin valued in excess of 20 per ce of the total value of such article was used and which is brought int Philippines from the United States.

"(9) The term 'Philippine import duty' means the lowest rate of ord customs duty applicable at the port of arrival, at the time of entry, or drawal from warehouse, for consumption of the article concerned, to articles imported into the Philippines from any other foreign country, or more than one rate of ordinary customs duty is applicable to such like ar the aggregate of such rates.

"(b) As used in subsection (a) of this section:

"(1) The term 'includes' shall not be deemed to exclude other things wise within the meaning of the term defined.

"(2) The term 'ordinary customs duty' shall not include any import du charge which is imposed to compensate for an internal tax imposed in re of a like domestic product or in respect of a commodity from which th ported product has been manufactured or produced in whole or in part." SEC. 6. The said Act of March 24, 1934, is further amended by the ad of the following new section:

"SEC. 19. (a) The proceeds of the excise taxes imposed by section 602 the Revenue Act of 1934 (48 Stat. 763), as amended, and of the import imposed by section 601 (c) (8) (C) of the Revenue Act of 1932, as ame (52 Stat. 569), collected on or after January 1, 1939, and accrued prior to 4, 1946, and required to be held in separate or special funds and paid int

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Treasury of the Philippines, together with any moneys hereafter ap in accordance with the authorization contained in section 503 of the of 1937 (50 Stat. 915) by virtue of accruals of excise and import tax July 4, 1946, shall be held as separate funds and paid into the treas Philippines to be used for the purpose of meeting new or additiona tures which will be necessary in adjusting Philippine economy to independent of trade preferences in the United States and in prej Philippines for the assumption of the responsibilities of an independ Provided, however, That the portion of such funds expended by the G of the Commonwealth of the Philippines shall be budgeted, appropr accounted for separately from other moneys of that Government.

"(b) If the President of the United States finds that the Governm Commonwealth of the Philippines has failed or is about to fail to co any requirement of subsection (a) of this section, he shall direct the of the Treasury of the United States to withhold during any period of time specified by the President of the United States, or to discon manently, further payments in whole or in part.

"(c) The provisions contained in the Revenue Act of 1934, as ame hibiting further payments in the event that the Government of the wealth of the Philippines should provide by law for the subsidizati ducers of copra, coconut oil, or allied products, and the provisions in the Sugar Act of 1937, specifying the purpose for which such appr could be used by the said government and the manner and condition of shall not apply to any moneys collected or appropriated pursuant to on or after January 1, 1939, and to this extent, are hereby repealed: however, That the restriction contained in the proviso to section 5 Sugar Act of 1937 shall continue in full force and effect.

"(d) Nothing contained herein shall be construed as obligating t States to continue for any period of time any or all of the excise a taxes imposed by section 6021⁄2 of the Revenue Act of 1934, as am section 601 (c) (8) (C) of the Revenue Act of 1932, as amended, or b of the Sugar Act of 1937.

"(e) Nothwithstanding the provisions of section 4 of the Act of 1902, 32 Stat. 54), or of any other provision of law, all customs dutie on or after the first day of the second month following the passage o on articles brought into the United States from the Philippines, except wise provided in this section, shall be covered into the general fu Treasury of the United States and shall not be paid into the Treasu Philippines."

SEC. 7. (a) Sections 1 to 5, inclusive, of this amendatory Act sha effective on January 1, 1940, if before that date:

(1) Subsection 5 of section 1 of the Ordinance Appended to the Co of the Philippines shall have been amended in the manner now pr law, by changing the final period of said subsection to a comma, and thereto the words: "as amended by the Act of Congress of the Uni approved (followed by the date of the approval of this amendatory A section 3 of the said ordinance shall have been amended by insertin ately after the words "approved March 24, 1934" the same amendatory mentioned above.

(2) The President of the United States shall have found and procla the Philippine Government has effectuated the recommendations of Preparatory Committee on Philippine Affairs covering the period fror of the passage of this amendatory Act through July 3, 1946, as set f report, dated May 20, 1938, by the enactment, subsequent to the adopt amendments to the Constitution of the Philippines (as provided in s (1) of this subsection), of such laws as are recommended in the s relating to export taxes (as provided in section 1) and to increa Philippine import duty on evaporated milk, canned fish, and cotto and by the retention of such laws as are therein recommended r sinking-fund and currency matters.

(b) Section 1 of this amendatory Act shall remain in full force from the effective date thereof until July 4, 1946, unless the Presid United States shall, prior to July 4, 1946, have found and proclaime Philippine Government has, in any substantial respect, repealed or or failed or refused to enforce or administer any Philippine law r in subdivision (2) of subsection (a) of this section. In the event

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finding and proclamation, section 1 and section 4, and any agreement ex in accordance with section 4, shall immediately become ineffective and relations between the Uinted States and the Philippines shall be as pro by section 6 of the Act of March 24, 1934, prior to the enactment o amendatory Act and by subsection (a) of section 13 of the said Act of 24, 1934, as amended by this amendatory Act.

(c) Sections 6 and 7 of this amendatory Act shall become effective up enactment.

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[Committee Print, January 28, 1939]

Changes Effected by S. 1028 in the Act of March 24, 1934, the Sugar 1937, and Section 6021⁄2 of the Revenue Act of 1934, as Amended, and the of S. 1028 on Section 4 of the Act of March 8, 1902, and the Act of June 14

[S. 1028, 76th Cong., 1st sess.]

A BILL To amend an Act entitled "An Act to provide for the complete independe the Philippine Islands, to provide for the adoption of a constitution and a f government for the Philippine Islands, and for other purposes"

Be it enacted by the Senate and House of Representatives of the United of America in Congress assembled,

The bill would amend the following sections of the Act of Mar 1934 (48 Stat. 456) as follows:

RELATIONS WITH THE UNITED STATES PENDING COMPLETE INDEPENDENCE

SEC. 6. [After the date of the inauguration of the Government of the monwealth of the Philippine Islands] During the period beginning Ja 1, 1940, and ending July 3, 1946, trade relations between the United State the [Philippine Islands] Philippines shall be as now provided by law, s to the following exceptions:

[(a) There shall be levied, collected, and paid on all refined sugars in of fifty thousand long tons, and on unrefined sugars in excess of eight hu thousand long tons, coming into the United States from the Philippine I in any calendar year, the same rates of duty which are required by the of the United States to be levied, collected, and paid upon like articles im] from foreign countries.]

(a) On and after January 1, 1941, the Philippine Government shall i and collect an export tax on every Philippine article shipped from the i pines to the United States, except as otherwise specifically provided is section. Said tax shall be computed in the manner hereinafter set for this subsection and in subsection (c) of this section. During the period Ja 1, 1941, through December 31, 1941, the export tax on every such article be 5 per centum of the United States duty; on each succeeding Janu thereafter the export tax shall be increased progressively by an addi 5 per centum of the United States duty, except that during the period Ja 1, 1946, through July 3, 1946, the export tax shall remain at 25 per cent the United States duty.

[(b) There shall be levied, collected, and paid on all coconut oil comin the United States from the Philippine Islands in any calendar year in exc two hundred thousand long tons, the same rates of duty which are requir the laws of the United States to be levied, collected, and paid upon like a imported from foreign countries.]

(b) (1) No export tax described in subsection (a) of this section, sh imposed or collected upon any Philippine article of a class or kind in resp which a quota is established by subdivision (3) of this subsection, nor copra, or manila (abaca) fiber not dressed or manufactured in any mann (2) The United States duty shall be levied, collected, and paid, in the 1 States, upon every article which is of a class or kind in respect of wh quota is established by subdivision (3) of this subsection and which is en or withdrawn from warehouse, for consumption after December 31, 19 excess of its respective quota.

(3) For the purposes indicated in subdivisions (1) and (2) of this subse there are hereby established the following quotas of the designated Phil

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articles: For the calendar year 1940, the quotas, hereafter called origin shall be as follows:

"a. cigars (exclusive of cigarettes, cheroots of all kinds, and pu and cigarettes, including wrappers), two hundred million cigars, "b. scrap tobacco, and stemmed and unstemmed filler tobacco in paragraph 602 of the Tariff Act of 1930, four million five thousand pounds;

"c. coconut oil, two hundred thousand long tons;

"d. buttons of pearl or shell, eight hundred and fifty thousand For each calendar year thereafter through the calendar year 1945, ed said quotas shall be the same as the corresponding quota for the im preceding calendar year, less 5 per centum of the corresponding origi For the period January 1, 1946, through July 3, 1946, each of the sa shall be one-half of the corresponding quota specified for the calendar [(c) There shall be levied, collected, and paid on all yarn, tw cordage, rope, and cable, tarred or untarred, wholly or in chief value (abaca) or other hard, fibers, coming into the United States from the Islands in any calendar year in excess of a collective total of thre pounds of all such articles hereinbefore enumerated, the same rate which are required by the laws of the United States to be levied, colle paid upon like articles imported from foreign countries.]

(c) The Philippine Government, in imposing and collecting export Philippine embroideries, shall compute the tax in accordance with the specified in subsection (a) of this section, except that in determining able value of any such article, an allowance shall be made equal to t cost, insurance, and freight the Philippines-of any cloth of United Sta used in the production thereof.

[(d) In the event that in any year the limit in the case of any arti may be exported to the United States free of duty shall be reache Philippine Islands, the amount or quantity of such articles produced factured in the Philippine Islands thereafter that may be so export United States free of duty shall be allocated, under export permits issu Government of the Commonwealth of the Philippine Islands, to the or manufacturers of such articles proportionately on the basis of their tion to the United States in the preceding year; except that in the unrefined sugar the amount thereof to be exported annually to the Unit free of duty shall be allocated to the sugar-producing mills of the isl portionately on the basis of their average annual production for the years 1931, 1932, and 1933, and the amount of sugar from each mill w be so exported shall be allocated in each year between the mill planters on the basis of the proportion of sugar to which the mill planters are respectively entitled. The government of the Philippin is authorized to adopt the necessary laws and regulations for putting i the allocation hereinbefore provided.]

(d) The United States duty shall be levied, collected, and paid, in th States, upon all Philippine sugars, which are entered, or withdrawn fr house, for consumption in any calendar year after 1939, in excess hundred and fifty thousand long tons, of which not more than fifty long tons may be refined sugars: Provided, however, That for the period 1, 1946, through July 3, 1946, the quota of Philippine sugars, not s the United States duty, shall be four hundred and twenty-five thous tons, of which not more thant twenty-five thousand long tons may sugars. Any export tax imposed and collected on Philippine sugars e withdrawn from warehouse, for consumption in excess of the quotas es by this subsection shall be refunded by the Philippine Government.

[(e) The Government of the Commonwealth of the Philippine Isla impose and collect an export tax on all articles that may be export United States from the Philippine Islands free of duty under the pro existing law as modified by the foregoing provisions of this section, the articles enumerated in subdivisions (a), (b), and (c), within th tions therein specified, as follows:

[(1) During the sixth year after the inauguration of the new Go the export tax shall be 5 per centum of the rates of duty which are by the laws of the United States to be levied, collected, and paid articles imported from foreign countries;

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[(2) During the seventh year after the inauguration of the new Govern the export tax shall be 10 per centum of the rates of duty which are requ by the laws of the United States to be levied, collected, and paid on like art imported from foreign countries;

(3) During the eighth year after the inauguration of the new Govern the export tax shall be 15 per centum of the rates of duty which are requ by the laws of the United States to be levied, collected, and paid on articles imported from foreign countries;

[(4) During the ninth year after the inauguration of the new Govern the export tax shall be 20 per centum of the rates of duty which are requ by the laws of the United States to be levied, collected, and paid on articles imported from foreign countries;

[(5) After the expiration of the ninth year after the inauguration of new Government the export tax shall be 25 per centum of the rates of whic hare required by the laws of the United States to be levied, collected, paid on like articles imported from foreign countries.

[The Government of the Commonwealth of the Philippine Islands shall p all funds received from such export taxes in a sinking fund, and such f shall, in addition to other moneys available for that purpose, be applied s to the payment of the principal and interest on the bonded indebtedness of Philippine Islands, its Provinces, municipalities, and instrumentalities, such indebtedness has been fully discharged:

[When used in this section in a geographical sense, the term "United Sta includes all Territories and possessions of the United States, except the Ph pine Islands, the Virgin Islands, American Samoa, and the island of Gua (e) Upon the expiration of the Act of June 14, 1935 (49 Stat. 340), as tended to May 1, 1941, by proclamation of the President, dated January 1938, the United States duty shall be levied, collected, and paid, in the Un States, upon all Philippine cordage, which is entered, or withdrawn from u house, for consumption during the remainder of the calendar year 1941 in ex of four million pounds and in any calendar year after 1941 in excess of million pounds: Provided, however, That for the period January 1, i through July 3, 1946, the quota of Philippine cordage, not subject to the Un States duty, shall be three million pounds. Any export tax imposed and lected on Philippine cordage entered, or withdrawn from warehouse, for sumption in excess of the quotas established by this subsection shall be funded by the Philippine Government.

(f) (1) The quotas for sugars shall be allocated annually to the sugarducing mills and the planters supplying such mills proportionately on the t of the average annual production of such mills during the calendar years 1 1932, and 1933. The allocations so made shall be prorated in each year by Philippine Government, under export permits issued by that Government, tween such mills and planters in accordance with their contracts in force December 31, 1938. Upon the expiration of any such contracts, allocation involved shall be prorated, reallocated, or disposed of in such manner as Philippine Government may by law prescribe to safeguard the interests of planters and mill owners and to further the general welfare of the Philipp (2) The quotas for cordage, established by subsection (e) of this sec and by the Act of June 14, 1935, shall be allocated according to the same mula used in the allocation of the cordage quota for the years 1938-1939 u the Act of June 14, 1935, as prescribed in Executive Order Numbered issued by the President of the Philippines on April 28, 1938.

(3) The quotas for all articles for which quotas are established by section, except sugars and cordage, shall in each instance be allocated by aut ties of the Philippine Government among the manufacturers whose prod were shipped to the United States during the calendar year 1937, on the t of the proportion which each manufacturer's maximum production shipped to United States, directly or through other persons, in any calendar year du the five-year period, 1933 through 1937, bears to the total of such maxin shipments of all such manufacturers.

(4) The holder of any allotment under any of the quotas established by Act or by the Act of June 14, 1935, or his successors, representatives. assignees, may sell or otherwise transfer his or its allotment, or any thereof, or all or any part of his or its rights to any future allotments, ject to such laws, and rules and regulations as may be enacted and prescr by the Philippine Government: Provided, however, That in the case of su such laws, and rules and regulations as may be enacted and prescribed by

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