Section 89
SEC. 89. Surplus sea stores shall not he transferred to another vessel, except to a vessel of the same line in active service in the foreign trade, and then only where such stores are bona fide sea stores and not cargo. In such cases the transfer may be allowed, under the supervision of a customs officer. Surplus stores landed must he entered for immediate consumption, and not for warehouse, and are dutiable as imported merchandise. The surplus sea stores of a vessel of the Philippine Islands shall be dutiable on her changing from the foreign to the coasting trade. The decision of the collector is final in regard to the proper allowance for amount of sea stores.