Act No. 165

An Act Prescribing Certain Duties For Collectors Of Customs, Collectors Of Internal Revenue, And Provincial Treasurers With Reference To The Collection Of Taxes On Forest Products

Act No. 165

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

Section 1. Any person who desires to ship forest products of whatever sort to a foreign port shall produce to the collector of customs at the port of shipment a receipt from a forestry official showing that the forestry takes on these products have been paid, unless such products are taken from private land the title to which has been properly registered in the office of the Forestry Bureau at Manila, in which case a shipper shall produce a certificate from a forestry official to this effect.

Section 2. No collector of customs shall clear a vessel having on board forest products of any sort from any port of the Philippine Islands for a foreign port until the shipper of such products has complied with the provisions of section one of this Act.

Section 3. Every collector of internal revenue and every provincial treasurer in the Philippine Islands shall make to the Chief of Forestry Bureau an itemized monthly report of all moneys received by him for taxes on forest products, giving for each payment the date when made, the name of the payor, the number of the forestry officials’ order under which the payment is made, the nature of the product on which the payment is made, the name of the province in which it was taken, and the amount of the payment.

Section 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of “An Act prescribing the order of procedure by the Commission in the enactment of laws,” passed September twenty-sixth, nineteen hundred.

Section 5. This Act shall take effect on its passage.