CODIFICATION OF INTERNAL REVENUE LAWS the United States shall be exempt from the payment of any tax imposed by the internal revenue laws of the United States: And provided further, That in ad- dition to the customs taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise imported into the Philippine Islands from countries other than the United States the internal-revenue tax imposed by the Philippine Government on like articles manufactured and consumed in the Philippine Islands or shipped thereto for consumption therein from the United States: And provided further, That from and after the passage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treasury. (U. S. C., Title 19, § 1301.) PUERTO RICO-EXEMPTION FROM INTERNAL-REVENUE TAXES SEC. 302 . Articles, goods, wares , or merchandise going into Puerto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue law of the United States. (May 17, 1932, c. 190, 47 Stat. 158 .) (U. S . C., Title 19, § 1302.) SUPPLIES FOR CERTAIN VESSELS AND AIRCRAFT SEC. 309. (a) EXEMPTION FROM CUSTOMS DUTIES AND INTERNAL-REVENUE TAX. - Articles of foreign or domestic manufacture or production may, under such regulations as the Secretary of the Treasury may prescribe, be withdrawn from bonded warehouses, bonded manufacturing warehouses, or continuous customs custody elsewhere than in a bonded warehouse free of duty or internal-revenue tax for supplies (not including equipment) of vessels of war, in ports of the United States, of any nation which may reciprocate such privilege toward the vessels of war of the United States in its ports, or for supplies (not including equipment) of vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its posses- sions, or for supplies (not including equipment), of aircraft registered in the United States and actually engaged in foreign trade or trade between the United States and any of its possessions, or for supplies (including equipment), mainte- nance, or repair of aircraft registered in any foreign country and actually en- gaged in foreign trade or trade between the United States and any of its pos- sessions, where such trade by foreign aircraft is permitted. (b) DRAWBACK.-Articles withdrawn from bonded warehouses, bonded manu- facturing warehouses, or continuous customs custody elsewhere than in a bonded warehouse and articles of domestic manufacture or production. laden as sup- plies upon any such foreign vessel or any such vessel or aircraft of the United States or laden as supplies (including equipment) upon, or used in the mainte- nance or repair of, any such foreign aircraft, shall be considered to be exported within the meaning of the drawback provisions of this Act. (U. S . C ., 1934 edition, Title 19, § 1309.) BONDED MANUFACTURING WAREHOUSES SEa. 311. All articles manufactured in whole or in part of imported materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: Provided, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: Provided further, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. No flour, manufactured in a bonded manufacturing warehouse from wheat imported after ninety days after the date of the enactment of this Act, shall be withdrawn from such warehouse for exportation without payment of a duty on such imported wheat equal to any reduction in duty which by treaty will apply in respect of such flour in the country to which it is to be exported. CLVI
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