Act No. 1

An Act Providing For An Allowance In Estimating And Assessing Dutiable Goods In Case Of Loss Or Destruction Of The Same

Act No. 1

By authority of the United States, be it enacted by the Philippine Commission, that:

Section 1. If upon opening any package of dutiable goods, a deficiency of any article shall, on examination by the inspector, be found, or if any article is found to be totally destroyed, the same shall be certified to the Collector, who, if he shall be satisfied that such deficiency has occurred through no fault of the owner, importer, or another person interested in such goods, shall make allowance for the same in estimating and assessing duties.

Section 2. This Act shall take effect on its passage.