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1807 Original paintings in oil, mineral, Free.

Free..

Free.
water, or other colors, pastels,
original drawings and sketches in
pen, ink, pencil, or water colors,
artists' proof etchings unbound,
and engravings and woodcuts
unbound, original sculptures or
statuary, including not more
than two replicas or reproduc-
tions of the same; but the terms
“sculpture" and "statuary” as
used in this paragraph shall be
understood to include profes-
sional productions of sculptors
only, whether in round or in relief,
in bronze, marble, stone, terra
cotta, ivory, wood, or metal, or
whether cut, carved, or otherwise
wrought by hand from the solid
block or mass of marble, stone, or
alabaster, or from metal, or cast
in bronze or other metal or sub-
stance, or from wax or plaster,
made as the professional pro-
ductions of sculptors only; and
the words “painting," "draw-
ing, 5" "sketch,5" "sculpture”,
and "statuary” as used in this
paragraph shall not be understood
to include any articles of utility
or for industrial use, 6 nor such as
are made wholly or in part by
stenciling or any

other

mechanical process; and the words "etchings,". "engravings,” and “woodcuts" as used in this paragraph shall be understood to include only such as are printed by hand from plates or blocks etched or engraved with hand tools and not such as are printed from plates or blocks etched or engraved by photochemical or other

mechanical processes. 1808 Works of art, drawings, engravings, Free...

Free..

Free.
photographic pictures, and philo-
sophical and scientific apparatus
brought by professional artists,
lecturers, or scientists arriving
from abroad for use by them tem-
porarily for exhibition and in
illustration, promotion, and en-
couragement of art, science, or
industry in the United States,
and not for sale, shall be admitted
free of duty, under such regula-
tions as the Secretary of the
Treasury shall prescribe; but
bonds shall be given for the pay-
ment to the United States of
such duties as may be imposed
by law upon any and all such
articles as shall not be exported
within 6 months after such im-

portation.7
5“Drawing” and “sketch," added in act of 1930.
6 “ For industrial use," added in act of 1930.

? Provided, That the Secretary of the Treasury may, in hi discretion, extend such period for a further term of 6 months in cases where application therefor shall be made.

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1809

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1810

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Works of art, collections in illustra

tion of the progress of the arts,
sciences, agriculture, or manufac-
tures, photographs, works in terra
cotta, parian, pottery, or porce-
lain, antiquities and artistic
copies thereof in metal or other
material, imported in good faith
for exhibition at a fixed place by
any State or by any society or in-
stitution established for the en-
couragement of the arts, science,
agriculture, or education, or for a
municipal corporation, and all
like articles imported in good
faith by any society or associa-
tion, or for a municipal corpora-
tion, for the purpose of erecting a
public monument, and not in-
tended for sale nor for any other
purpose than herein expressed.8
Works of art, productions of Ameri-

can artists residing temporarily
abroad, or other works of art, in-
cluding pictorial paintings on
glass, imported expressly for pre-
sentation to a national institu-
tion or to any State or municipal
corporation or incorporated reli-
gious society, college, or other
public institution, including
stained or painted window glass
or stained or painted glass win-
dows which are works of art,
when imported to be used in
houses of worship valued at $15 or
more per square foot, and exclud-
ing any article, in whole or in part,
molded, cast, or mechanically
wrought from metal within 20
years prior to importation; but
such exemptions shall be sub-
ject to such regulations as the
Secretary of the Treasury may

prescribe.
Works of art (except rugs and car-

pets made after the year 1700),
collections in illustration of the
progress of the arts, works in
bronze, marble, terra cotta, pa-
rian, pottery, or porcelain, ar-
tistic antiquities, and objects of
art of ornamental character or
educational value which shall
have been produced prior to the
year 1830, but the free importa-
tion of such objects shall be sub-
ject to such regulations as to proof
of antiquity as the Secretary of
the Treasury may prescribe.
Violins, violas, violoncellos, and
double basses, of all sizes, made

in the year 1800 or prior year.
Gobelin tapestries used as wall

hangings.
Worm gut, unmanufactured.
Zaffer.

1811

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1812

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1813 1814

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8 But bond shall be given, under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall be subject at any time to examination and inspection by the proper officers of the customs: Provided, That the privileges of this and the preceding paragraph shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. 9" Which are works of art

and when ordered after the passage of this act, valued at $15 or more per square foot," added in act of 1922.

10 Works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced more than 100 years prior to the date of importation, but the free importation of such objects shall be subject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe. 11 Dutiable as woven fabrics.

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TITLE III—SPECIAL PROVISIONS

Part 1-Miscellaneous

ACT OF 1930 SEC. 301. PHILIPPINE ISLANDS.

There shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries:

ACT OF 1913

ACT OF 1922

SEC. IV.

SEC. 301. That there shall be levied, collected, and C. That there shall be levied, collected, and paid paid upon

all articles coming into the United States upon all articles coming into the United States from from the Philippine Islands the rates of duty which the Philippine Islands the rates of duty which are are required to be levied, collected, and paid upon required to be levied, collected, and paid upon like like articles imported from foreign countries: articles imported from foreign countries: Provided, That all articles, the growth or product of or manufactured in the Philippine Islands from materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no draw. back of customs duties has been allowed therein, coming into the United States from the Philippine (slands shall hereafter be admitted free of duty: Provided, That all articles, the growth or product of Provided, That all articles, the growth or product or manufactured in the Philippine Islands from ma- of or manufactured in the Philippine Islands from terials the growth or product of the Philippine materials the growth or product of the Philippine Islands or of the United States, or of both, or which Islands or of the United States, or of both, or which do not contain foreign materials to the value of more do not contain foreign materials to the value of more than 20 per centum of their total value, upon which than 20 per centum of their total value, upon which no drawback of customs duties has been allowed no drawback of customs duties has been allowed therein, coming into the United States from the therein, coming into the United States from the Philippine Islands shall hereafter be admitted free Philippine Islands shall hereafter be admitted free of duty:

of duty: Provided, however, That in consideration of the exemptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no drawback of customs duties has been allowed therein, shall be admitted to the Philippine Islands from the United States free of duty: Provided, however, That in consideration of the Provided, however, That in consideration of the exemptions aforesaid, all articles, the growth, prod- exemptions aforesaid, all articles, the growth, prod. uct, or manufacture of the United States, upon uct, or manufacture of the United States, upon which no drawback of customs duties has been which no drawback of customs duties has been allowed therein, shall be admitted to the Philippine allowed therein, shall be admitted to the Philippine Islands from the United States free of duty:

Islands from the United States free of duty: And provided further, That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as hereinbefore defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin to the country of destination: Provided, That direct shipments shall include shipments in bond through foreign territory contiguous to the United States: And provided further, That the free admission, And provided further, That the free admission, herein provided, of such articles, the growth, prod- herein provided, of such articles, the growth, product, or manufacture of the United States, into the uct, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or Philippine Islands, or of the growth, product, or manufacture, as hereinbefore defined, of the Philip- manufacture, as herein before defined, of the Philippine Islands into the United States, shall be con- pine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a ditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin through bill of lading, from the country of origin to the country of destination: Provided, That direct to the country of destination: Provided, That direct shipment shall include shipments in bond through shipments shall include shipments in bond through foreign territory contiguous to the United States: foreign territory contiguous to the United States: Provided, however, That if such articles become unpacked while en route by accident, wreck, or other casualty, or 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 that its condition has not been changed except for such damage as may have been sustained: Provided, however, That if such articles become un. Provided, however, That if such articles become un. packed while en route by accident, wreck, or other packed while en route by accident, wreck, or other casualty, or so damaged as to necessitate their re- casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty packing, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred upon satisfactory proof that the unpacking occurred through accident or necessity and that the mer- through accident or necessity and that the mer. chandise involved is the identical merchandise chandise involved is the identical merchandise originally shipped from the United States or the originally shipped from the United States or the Philippine Islands, as the case may be, and that Philippine Islands, as the case may be, and that its condition has not been changed except for such its condition has not been changed except for such damage as may have been sustained:

damage as may have been sustained: 182

ACT OF 1930 And provided, That there shall be levied, 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 internalrevenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps, to be provided by the Commissioner of Internal Revenue, 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: And provided, That there shall be levied, collected, And provided, That there shall be levied, collected, and paid, in the United States, upon articles, goods, and paid, in the United States, upon articles, goods, wares, or merchandise coming into the United wares, or merchandise coming into the United States from the Philippine Islands, a tax equal to States from the Philippine Islands a tax equal to the internal-revenue tax imposed in the United the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or mer- States upon the like articles, goods, wares, or merchandise of domestic manufacture; such tax to be chandise of domestic manufacture; such tax to be paid by internal-revenue stamp or stamps, to be paid by internal-revenue stamp or stamps, to be provided by the Commissioner of Internal Revenue, provided by the Commissioner of Internal Revenue, and to be affixed in such manner and under such and to be affixed in such manner and under such regulations as he, with the approval of the Secretary regulations as he, with the approval of the Secretary of the Treasury, shall prescribe; and such articles, of the Treasury, shall prescribe; and such articles, goods, wares, or merchandise, shipped from said goods, wares, or merchandise shipped from said islands to the United States, shall be exempt from islands to the United States shall be exempt from the payment of any tax imposed by the internal. the payment of any tax imposed by the internal revenue laws of the Philippine Islands:

revenue laws of the Philippine Islands: And provided further, That there shall be levied, collected, and paid in the Philippine Islands, upon articles, goods, wares, or merchandise going into the Philippine Islands from the United States, a tax equal to the internal-revenue tax imposed in Philippine Islands upon like articles, goods, wares, or merchandise of Philippine Islands manufacture; such tax to be paid by internal-revenue stamps 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 revenue laws of the United States: And provided further, That there shall be levied, col. And provided further, That there shall be levied, col. lected, and paid in the Philippine Islands, upon lected, and paid in the Philippine Islands, upon articles, goods, wares, or merchandise going into the articles, goods, wares, or merchandise going into the Philippine Islands from the United States, a tax Philippine Islands from the United States, a tax equal to the internal-revenue tax imposed in the equal to the internal-revenue tax imposed in the Philippine Islands upon the like articles, goods, Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manu- wares, or merchandise of Philippine Islands manu. facture; such tax to be paid by internal-revenue facture; such tax to be paid by internal-revenue stamps or otherwise, as provided by the laws in the stamps or otherwise, as provided by the laws in the Philippine Islands; and such articles, goods, wares, Philippine Islands; and such articles, goods, wares, or merchandise going into the Philippine Islands or merchandise going into the Philippine Islands

the United States shall be exempt from the from the Unite States shall be exempt from the payment of

any tax imposed by the internal-revenue payment of any tax imposed by the internal revenue aws of the United States:

laws of the United States: And provided further, That in addition 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 in addition to the cus- And provided further, That in addition to the customs taxes imposed in the Philippine Islands, there toms taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise imported into articles, goods, wares, or merchandise imported into the Philippine Islands from countries other than the Philippine Islands from countries other than the the United States, the internal-revenue tax imposed United States the internal-revenue tax imposed by by the Philippine Government on like articles man- the Philippine Government on like articles manuufactured and consumed in the Philippine Islands. factured and consumed in the Philippine Islands or or shipped thereto for consumption therein from the shipped thereto for consumption therein from the United States:

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. And provided further, That from and after the pas- And provided further, That from and after the passage of this Act all internal revenues collected in or sage of this Act all internal revenues collected in or for account of the Philippine Islands shall accrue for account of the Philippine Islands shall accrue intact to the general government thereof and be intact to the general government thereof and be paid into the insular treasury:1

paid into the insular treasury.

ACT OF 1930
SEC. 302. PORTO RICO-EXEMPTION FROM INTERNAL-REVENUE TAXES.

Articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted
from the payment of any tax imposed by the internal-revenue laws of the United States.
ACT OF 1913

ACT OF 1922

SEC. IV.

D. That articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States.

Sec. 302. That articles, goods, wares, or merchandise going into Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States.

1 And provided further, That section thirteen of “An Act to raise revenue for the Philippine Islands, and for other purposes," approved August fifth, nineteen hundred and nine, is hereby repealed. (Act of 1913.)

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SEC. 303. COUNTERVAILING DUTIES.

Whenever any country, dependency, colony, province, or other political subdivision of government, person, partnership, association, cartel, or corporation shall pay or bestow, directly or indirectly, any bounty or grant upon the manufacture or production or export of any article or merchandise manufactured or produced in such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The Secretary of the Treasury shall from time to time ascertain and deter mine, or estimate, the net amount of each such bounty or grant, and shall declare the net amount so deter. mined or estimated. The Secretary of the Treasury shall make all regulations he may deem necessary for the identification of such articles and merchandise and for the assessment and collection of such additional duties. ACT OF 1913

ACT OF 1922

SEC. IV.

E. That whenever any country, dependency, colony, province, or other political subdivision of government shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of snch articles and merchandise and for the assessment and collection of such additional duties.

SEC. 303. That whenever any country, dependency, colony, province, or other political subdi. vision of government, person, partnership, associa. tion, cartel, or corporation shall pay or bestow, directly or indirectly, any bounty or grant upon the manufacture or production or export of any article or merchandise manufactured or produced in such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addtiion to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties.

ACT OF 1930

SEC. 304. MARKING OF IMPORTED ARTICLES.

(a) MANNER OF MARKING.--Every article imported into the United States, and its immediate container, and the package in which such article is imported, shall be marked, stamped, branded, or labeled, in legible English words, in a conspicious place, in such manner as to indicate the country of origin of such article, in accordance with such regulations as the Secretary of the Treasury may prescribe. Such marking, stamsing, branding, or labeling shall be as nearly indelible and permanent as the nature of thc article will pei mit. The Secretary of the Treasury may, by regulations prescribed hereunder, except any article from the requirement of marking, stamping, branding, or labeling if he is satisfied that such article is incapable of being marked, stamped, branded, or labeled or can not be marked, stamped, branded, or labeled without injury, or except at an expense economically prohibitive of the importation, or that the marking, stainping, branding, or labeling of the immediate container of such article will reasonably indicate the country of origin of such article.

ACT OF 1913

ACT OF 1922

SEC. IV.

SEC. 304. (a) That every article imported into F. Subsection 1. That all articles of foreign manu- the United States, which is capable of being marked, facture or production, which are capable of being stamped, branded, or labeled, without injury, at marked, stamped, branded, or labeled, without the time of its manufacture or production, shall be injury, shall be marked, stamped, branded, or marked, stamped, branded, or labeled, in legible labeled in legible English words, in a conspicuous - English words, in a conspicuous place that shall place that shall not be covered or obscured by any not be covered or obscured by any subsequent subsequent attachments or arrangements, so as attachments or arrangements, so as to indicate the to indicate the country of origin. Said marking, country of origin. Said marking, stamping, brandstamping, branding, or labeling shall be as nearly ing, or labeling shall be as nearly indelible and indelible and permanent as the nature of the article permanent as the nature of the article will perwill permit.

mit. All packages containing imported articles shall Every package containing any imported article, be marked, stamped, branded, or labeled so as to or articles, shall be marked, stamped, branded, or indicate legibly and plainly, in English words, the labeled, in legible English words, so as to indicate country of origin and the quantity of their con- clearly the country of origin. tents.

The Secretary of the Treasury shall prescribe The Secretary of the Treasury shall prescribe the the necessary rules and regulations to carry out the necessary rules and regulations to carry out the foregoing provisions. foregoing provision.

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