Section 12
SEC. 12. The inspection fees collected by virtue of the provisions of this Act shall constitute a special fund to be known as the tobacco inspection fund, which shall be expended by the Collector of Internal Revenue, upon allotment by the Secretary of Finance and Justice, exclusively for the following purposes: (a) Tha payment of the expenses incident to the enforcement of this Act, inculding the salaries of the inspectors and agents. (b) Tha payment of expenses incident to the reconditioning and returning to the Philippine Islands of damaged tobacco and the reimbursement of the value of the United States internal-revenue stamps lost thereby. (c) The advertising of Philippine tobacco products. (d) The establishment of tobacco warehouses in the Philippine Islands and in the United States at such points as the trade conditions may demand. (e) The payment of bounties to encourgae the production of leaf tobacco of high quality.