Section 370
SEC. 370. Collectors of customs will collect a duty of one dollar for each and every passenger who shall come by steam or sail vessel from any foreign port to any port in the Philippine Islands, except citizens of the United States and person, natives of the Philippine Islands or otherwise, owing allegiance to the United States. A subject of any foreign power, no matter how long a resident of the Philippine Islands, is subject to the above specified immigration tax for each time he may leave the Philippine Islands and return thereto from a foreign port. Passengers are all persons, including cattlemen, stowaways, and other prohibited persons arriving by a vessel, except the officers, crew, and others engaged on the vessel. The following persons are exempt from this tax: Shipwrecked seamen, guests on private yachts, and alien passengers not intended to be landed in the Philippine Archipelago.