R. S., 4401. PILOTAGE. Art. 187. Federal pilots-Branch pilots.-Every vessel propelled in whole or in part by steam, excepting those defined as motor boats in the act of June 9, 1910, engaged in the coasting trade is required, when under way, except on the high seas, to be piloted by an officer duly licensed for such purpose under the laws of the United R. S., 4438. States. Any person acting as such pilot without proper license, also the person employing him, will be liable to a penalty of $100, which is a lien upon the vessel. T. D. 11114. R. S., 4401. R. S., 4235. Registered steam vessels when engaged in the foreign trade, and all sailing vessels of the United States in the foreign or coasting trade, are exempt from the foregoing requirements. The master of a foreign vessel is not required to employ a pilot licensed under the laws of the United States. Art. 188. State laws.-The piloting of vessels in State waters, except steam vessels employed in the coasting trade, is regulated by the laws of the respective States R. S., 4237. in which such waters are situated. No regulation or provision can be adopted by any State making a discrimination in the rate of pilotage or half pilotage as to vessels sailing between the ports of one State and vessels sailing between the ports of different States, or any discrimination against steam vessels; nor can a State or a municipal R. S., 4444. government require pilots of the United States to procure a State or other license in addition to that issued by the United States, or to comply with any other regulation that may impede the performance of their duties. A State may require vessels, except steam vessels in the coastwise trade, entering or leaving ports therein to take on a pilot duly authorized or licensed to act as such under the laws thereof. R. S., 4444. R. S., 4236. R. S., 4235, 4237. Art. 189. Interstate pilots.-The master of a vessel, except steam vessels in the coasting trade, entering or departing from a port on waters forming the boundary between two States, may employ a pilot, authorized or licensed by the laws of either of the States bounded by such waters, to pilot such vessel. The pilot laws have reference to the merchant service, and do not extend to public vessels of the United States entering or departing from a port. Act Apr. 30, 1900, sec. 88; Apr. 12, 1900, sec. 4. act Art. 190. Hawaii and Porto Rico.-Hawaii and Porto Rico are customs collection districts and are subject to all the provisions of the customs laws and regulations of T. Ds. 19668, the United States. Merchandise from a foreign country shown by any of the papers to be destined for said islands may be forwarded from the port of arrival in the United States on a special form of entry for warehouse and transportation. (Customs Form 7545.) This entry will be handled in all respects as are entries for immediate transportation. 22198, 24692. Act Oct. 3, 1913, sec. IV, Mar. 4, 1915. Art. 191. Internal-revenue tax-Porto Rico.-All articles, goods, wares, or merchandise going into Porto Rico from par. D; act the United States are exempted from the payment of any tax imposed by the internal-revenue laws of the United States. All provisions of law for the allowance of drawback T. D. 35316. of internal-revenue tax on articles exported from the United States are also applicable to like articles upon which an internal-revenue tax has been paid when shipped from the United States to the island of Porto Rico. Act Mar. 8, T. D. 23583; Art. 192. The Philippine Islands.-The Philippine Is- 1902 (sec. 8): lands are not customs collection districts. Shipments et July 1, 1902 between those islands and the United States are the sub- (sec. 48), T. D. ject of various specific statutory provisions defining their v status. All merchandise arriving from the Philippines T. D. 33884. 23842; act Oct. 1913 (sec. par. C), IV. T. D. 31505. T. Ds. 27076, 27464, 29026, 33844, 34076. must be entered at the customhouse. 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 cent of their total value, upon which no drawback of customs duties has been allowed, will be admitted into the United States free of duty, provided: (a) That said articles are shipped direct from the Philippine Islands to the United States under a through bill of lading. Direct shipments include shipments in bond through foreign territory contiguous to the United States. (b) That they be accompanied by a certificate of origin 30462, 30744, signed by the collector or by a deputy collector at the port of shipment in the Philippine Islands. In the absence of said certificate a bond on Customs Form 3377 or a deposit of estimated duties will be taken for its production. Shipments by mail valued at $10 or less are not required to be accompanied by such certificate. A bond may be given for the production of any document necessary to complete entry on Customs Form 3375. 1913, sec. IV, par. C. Act Oct. 3. All articles coming into the United States from the Philippine Islands which are not 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 contain foreign materials to the value of more than 20 per cent of their total value, are subject to duty as if imported from a foreign country. T. Ds. 29026, 30744, 31459. 1913, sec. IV, par. C. Art. 193. Invoices required.-Invoices, certified by the collector or deputy collector of customs in the Philippine Islands, will be required upon the entry of all dutiable merchandise from those islands valued at more than $100. When merchandise is covered by a certificate of origin no certified invoice is required. Act Oct. 3, Art. 194. Internal-revenue tax on articles from the Philippine Islands Stamps.-All articles, whether dutiable or free of duty, arriving from the Philippine Islands which would be subject to an internal-revenue tax if produced or manufactured in the United States are subject to a tax equal to the internal-revenue tax imposed upon like articles of domestic manufacture, which tax is to be paid by internal-revenue stamps to be affixed thereto. Stamps may be affixed on such articles prior to ship- T. D. 29944, ment to the United States, and a certificate to that effect from the collector of internal revenue of the Philippine Islands affixed to the outer shipping case. When such certificate is affixed customs officers need not examine the interior packages for the purpose of determining whether proper internal-revenue stamps have been affixed thereto. When such certificate is not affixed to the exterior package, and it is found upon examination that the interior packages are not properly stamped, the collector of customs at the port of entry will at once forward to the collector of internal revenue for that district a notice on Internal Revenue Form 471. Should the consignee, or his agent, fail to procure and affix the required internal-revenue stamps to such articles within a reasonable time after inspection the collector will so report to the Commissioner of Internal Revenue. The same procedure will be followed in relation to customs inspection stamps. Act Mar. 8, 1902, sec. 6. 30927. Art. 195. Shipments from warehouse.-Articles manufactured in bonded manufacturing warehouses in whole or T. Ds. 23594, in part of imported materials may be withdrawn for shipment to the Philippine Islands as if withdrawn for exportation to a foreign country. All packages of merchandise so shipped must be marked by the shipper "Manufactured in customs bonded manufacturing warehouse" in a conspicuous, legible, and permanent manner. Customs officers supervising the lading of such merchandise must see that the packages are so marked. In such cases the withdrawal entry shall contain on the face thereof a statement of the kind and quantity of any dutiable imported material which has entered into the manufacture of the merchandise. If no such material has been used the indorsement will read: "No dutiable imported material used." Merchandise may be withdrawn from bonded warehouse for shipment to the Philippine Islands without payment of duty, in all respects as if exported to a foreign country. An additional copy of all such withdrawal entries will be required to be filed and will be mailed to the collector of customs at Manila, Philippine Islands. T. D. 32176. Art. 196. Shipments to the Philippine Islands with benefit Act Mar. 8, 1902, secs. 6 of drawback.-Merchandise manufactured with the use of and 7. Act Mar. 4, 1915. Act July 1, 1902, sec. 84. 24445. imported materials is entitled to drawback upon shipment to the Philippine Islands in all respects as if exported to a foreign country. All packages so shipped, upon which drawback is claimed, must be marked by the shipper "drawback claimed," in a conspicuous, legible, and permanent manner. Customs officers supervising the lading of goods exported to said islands with benefit of drawback must see that the packages are so marked. Articles subject to an internal-revenue tax which may be exported without the payment of such tax may also be shipped to the Philippine Islands without the payment thereof. All provisions of existing laws for the allowance of T. D. 35316. drawback of internal-revenue tax on articles exported from the United States are also applicable to like articles upon which an internal-revenue tax has been paid when shipped from the United States to the Philippine Islands. Art. 197. Shipments in transit.-Merchandise which apT. Ds. 23842, pears by the invoice, manifest, bill of lading, or other document, to be intended for shipment through the United States to the Philippine Islands may be entered for transportation and exportation in the same manner as similar shipments are made in transit to foreign countries, and merchandise similarly shown to be intended for shipment from the port of arrival in the United States to said islands may be entered on the form used for warehouse and immediate exportation. In such entries the word "shipped" or "shipment" shall be substituted for "exported" or "exportation" whenever it occurs. T. D. 31071. 23223, 23540, Art. 198. Merchandise made by convict labor. The prohibition against the importation of goods manufactured wholly or in part by convict labor contained in paragraph I of section 4 of the act of October 3, 1913, does not apply to goods manufactured in the Philippine Islands. Art. 199. Jurisdiction. The customs administration of the Philippine Islands is under the jurisdiction of the Department of War. T. Ds. 22742, Art. 200. Guam and Tutuila.-Guam and Tutuila are 23367, 23759, American territory. They are not customs collection districts and importations into those islands are not governed by the customs regulations. Their customs administration is under the jurisdiction of the Department of the Navy. Merchandise arriving in the United States from Guam and Tutuila must be entered, but will be admitted free of |