| During
the Spanish regime in the Philippines no special were issued
for customs- documents, although certain customs documents
subject to a stamp take This tax was paid by affixing
to these documents tax. This tax was paid by affixing to these documents
adhesive SELLO stamps, Recibos y Cuentas stamps and, subsequent to January
1, 1898, TIMBRE MOVIL ESPECIAL stamps. The
amount of the stamp tax on Customs documents was,
however, quite small.
The
existing stamp taxes on customs documents remained in force for some time
after the U.S.. Military Government assumed control of the
Customs Service, on August 20, 1890. The use of
existing SELLO and TIMBRE MOVIL ESPECIAL stamps was continued
until about the end of July 1899. Prior to use, however,
these stamps were either initialed by the American collector of Internal
Revenue (or one of his two assistants) or handstamped U.S. INTERNAL
REVENUE. Beginning in May, 1899, and continuing
until February 1902, SELLO stamps and INTERNAL REVENUE
stamps issued by the U.S. Government of the Philippines were used
upon customs documents.
Act
355 of the Philippine Commission was enacted on February 6,
1902, "to constitute the Customs Service of the Philippine
Islands and to provide for the administration thereof'."
This Act, commonly called the Customs Administrative
Act, repealed prior laws, including those of the
Spanish Regime still in force, relating to the Customs Service. Provision
was made therein for special CUSTOMS stamps.
Sections 284, 285, and 392 of this Act were as follows
| SECTION
284: "The following paper shall not be issued, received, granted,
or in any manner recognized by any customs officer unless there shall be
affixed thereto a lawful customs stamp or stamps of the Philippine
Islands, representing the value in United States Currency as follows,
subject to the exemptions prescribed by section one hundred and
thirty-five of this Act for vessels possessing class coastwise licenses: |
Each
clearance
Original
inward manifest of each vessel
Each
bill of Health
Each
outward foreign passenger list
Each
original expert entry exceeding $25 in value
Each
original import entry exceeding $25 in value
Each
original withdrawal entry
Each
entry for immediate transportation in bond
Each
original free entry, except entries of stores for Government
use
exceeding
$10 in value
Each
original certificate
Each
original bond
Each
copy of official document |
2.00
2.00
0.50
0.50
0.50
0.50
0.20
0.50
0.00
0.20
0.50
0.50
0.50 |
| Until
due provision can be made for printing a supply of customs stamps,
the Insular Collector is authorized to make requisition upon the
Collector of Internal Revenue of these Islands for a sufficient number
of internal revenue stamps, which shall first be stamped across their
face with the word "Customs", sand then kept for sale by customs officers
for use in compliance with the provisions of this section.
The funds accruing from the sale of the internal
revenue stamps so used and sold for customs purposes and from
the sale of all shall be regularly deposited as customs collections.
These stamps shall be in lieu of the internal revenue stamps hereto
for used on the above mentioned customs documents."
SECTION
285: "The fees lawfully chargeable upon the issue to
vessels of certificates of protection, or of licenses for the
coasting trade or other papers pertaining thereto, shall
be received in cash by collectors before the issuance thereof, and
the amount received and the date of such receipts and the
signature of the officer receiving the same shall
be entered on such paper." [130]
SECTION
392: "Collectors of Customs are authorized to collect thE
following fees not herein before specifically provided for
and all fees so collected shall be accounted for in the same
manner an other customs collections: |
Certificate
of 'Protection [130]
Certificate
of Ownership
Certificate
of invoice of American goods returned to U.S.
Certificate
of Consular service
Other
certificates
Transfer
of Chinese crew
Transfer
of licenses from one class to another class
Transfer
of ownership
Permit
to take cigars aboard ship, per thousand
Permit
to take cigarettes aboard ship, per thousand
Certificate
of Residence |
5.00
2.50
1.00
2.50
3.00
2.50
2.50
2.50
0.50
0.25
2.50 |
Section
135 of Act 355, to which reference is made in Section 284,
above quoted, provided that there should be issued annually
to each vessel engaged in the coastwise trade a
license to engage in such trade the
fee for which was fixed at $1.00 (U.S. Currency} per net registered
ton. Two classes of coastwise licenses were provided,
"the first for vessels engaged in the general coastwise trade of
the Archipelago, and the second for vessels or small craft trading only
within a particular section of the Islands.
Vessels having the first form of license will be required to
pay fees prescribed by Chapter twenty-two (Sections 284 and
285) of this Act. Vessels having the second form of this license
will be exempt from this requirement." |
