Articles subject to specific tea.
Section 55
SEC. 55. Articles subject to specific tea.—Specific internal-revenue taxes apply to things manufactured or produced in the Philippine Islands for domestic sale or consumption and to things imported from the United States or foreign countries, but not to any thing produced or manufactured here which shall be removed for exportation and is actually exported without returning to the Islands, whether so exported in its original state or as an ingredient or part of any manufactured article or product. In case of importations the internal-revenue tax shall be -i in addition to the customs duties, if any. No specific tax shall be collected on any articles sold and Army delivered directly to the United States Army or Navy for actual use or issue by the Army or Navy, and any taxes which have been paid on articles so sold and delivered for such use or issue shall be refunded upon such sale and delivery or upon the passage of this Act.