Section 14
SEC. 14. At all ports or places in the Philippine Islands there shall be levied the following navigation and port charges: On the entry of a vessel from a port or place not in the Philippine Islands a duty of six cents per net ton as expressed in her national certificate of registry. On the entry of a vessel from a port or place not in the Philippine Islands lading or discharging cargo which is less than the net tonnage of the vessel, dues of twenty cents per thousand kilograms may be imposed, at the option of the master or consignor or consignee of the cargo, in lien of the tonnage tax above prescribed. On the entry of a vessel only to discharge or take on board passengers and their baggage, the tonnage tax above prescribed shall not be imposed.