Section 35
SEC. 35. All distilled spirits, manufactured or fermented liquors, Imitation of wines, snuff, and manufactured or partially manufactured tobacco, cigars, cigarettes, and matches manufactured or partially manufactured in the Philippine Islands before the time of the taking effect of this Act for sale or consumption in the Philippine Islands, and which shall severally still be in the hands of the manufacturers thereof at the time of the taking effect of this Act, shall lie liable to the same taxes as are imposed herein on similar articles manufactured or partially manufactured after the time of the taking effect of this Act. The taxes on all such articles aforesaid in the possession of manufacturers at the time of the taking effect of this Act shall be paid in the same manner and "under the same regulations as are imposed and prescribed for the payment of taxes on similar articles manufactured or partially manufactured after the time of the taking effect of this Act.