Section 109
SEC. 109. The taxes imposed in this article on matches imported . from other countries for domestic sale or consumption in the Philippine Islands shall he collected, and the proceeds thereof accounted for, by such customs employee or employees as may be designated in the various ports by the Collector of Customs and under such rules and regulations as may be prescribed by. the Collector of Internal Revenue. The proceeds of such taxes shall be accounted for as internal revenue and not, as customs receipts.