Note 1 — Chapter XXVI · Congressional Legislation
Reading edition
As a colony of Spain the Philippines enjoyed certain special privileges in the way of trade with the “mother country.” When at the beginning of our military occupation in 1898 General Otis detailed an army officer to take charge of the Customs House, he continued for the time being the Spanish tariff laws concerning imports and exports. On September 17, 1901, the Philippine Commission passed a tariff act1 fixing the duties on imports into the Islands and also continuing to a considerable extent the system of duties on Philippine exports inherited from the Spanish régime. Among the products of the Philippine Islands on which the Act of September 17, 1901, imposed an export tax were the following: