Section 224
SEC. 224. On all coal imported into the Philippine Islands which; is afterwards used for fuel on board vessels propelled by steam, engaged in trade with foreign countries or between ports of the United States and the Philippine Islands, or in the Philippine coastwise trade, a refund shall be allowed equal to the duty imposed by law upon such coal, and shall be paid under the following regulations: Imported coal may be taken for fuel on board a departing vessel either before or after the payment of the duties thereon, at the option of the owner. The owner of the coal, or his agent, must file with the collector of customs an entry in the following form: "ENTRY OF COAL FOR USE ON BOARD STEAM VESSELS. "Entry of coal intended to be withdrawn from warehouse (or to be shipped under official supervision) by .................................., and to be used for fuel on board the .........................., ........................, ................................., master, a vessel propelled by steam, engaged in (here specify trade) now in port. Quantity. Date of importation or rewarehousing. Importing or transporting vessel. Amount of duty. ".......................................................... "I do solemnly, sincerely, and truly declare that the coal described in within entry, and now at (here describe location of wharf, yard, or store), is intended to be used for fuel on board the above described vessel, and not to be relanded at any place or port within the Philippine Islands. "............................................................., "PORT OF ............................................ "Declared before me this ...................... day of ................., 190 .................. "............................................................., "Collector of Customs." The collector may also require such additional evidence of the importation and payment of duties as he may deem necessary. Upon the filing of the entry, if the collector is satisfied that the quantity of coal mentioned in the entry is not excessive for the purpose intended, in the case when the coal is in a bonded warehouse, a permit shall be issued directing the storekeeper to deliver the coal to the surveyor, or corresponding officer of customs, which permit shall be in the following form: "DELIVERY PERMIT ON WITHDRAWAL OF COAL FOR FUEL ON BOARD. "PORT OF .........................................................., "Custom-house ..............................., ................... "To the storekeeper at .........................................: "You will deliver to the surveyor at the port of tons of coal, to be used on board the, said coal having been imported (or entered for warehouse) in this district by ..........................., on the ................ day of ................., ..........................., under warehouse (or consumption) entry No. ...................." The entry shall in all cases be transmitted to the surveyor, with directions in the following form: "DIRECTIONS TO SURVEYOR ON ENTRY OF COAL FOR FUEL. "PORT OF ......................................................................., "Custom-house .............................., ................................ "To the surveyor of the port: "You will direct an inspector to superintend the transfer and lading of the coal described in the accompanying entry on board the ........................................., and when such lading is completed to make due return to that effect. "........................................................, "Collector of Customs." The weight of the coal covered by the entry shall be ascertained by the weigher. Upon the receipt of the weigher's return and the inspector's return of lading, in case when the duties on the coal so weighed and laden shall have been paid, the collector will issue to the person making the entry a certificate of refund in the form hereinafter prescribed, or, in case of withdrawal without the payment of duties, a credit for the amount of the duties accrued on the coal so withdrawn shall be given and noted on the warehouse bond. "CERTIFICATE OF REFUND ON COAL USED ON VESSEL. "Refund of ........................ dollars and ...................... cents. "In pursuance of law, I hereby certify that the sum of ............................................100 dollars will be due from the Government of the Philippine Islands, payable to ............................................, or order, on the .................... day of ............................................, ............................................, for the refund of duties on tons of coal taken on the ............................ day of ............................................, ............................., for use on board the ............................................, ............................................, ............................................, master, bound for ............................................ "........................................................, "Collector of Customs." This refund will be made payable thirty days after the clearance of the vessel.