Section 361
SEC. 361. Merchandise picked up at sea, derelict or taken from a wreck, is prima facie dutiable. If claimed to be of Philippine production, and consequently free, proof must be adduced as in ordinary cases of reimportation of merchandise. Foreign merchandise landed from a vessel in distress is dutiable if sold or disposed of in the Philippine Islands. Before any merchandise which has been taken from a recent g wreck shall be admitted to entry, the same shall be appraised, and the owner or importer shall have the same right of appeal as in other cases. No part of a vessel entitled to engage in the coastwise trade of the Philippine Islands, nor any of her equipments, wrecked either in Philippine or foreign waters, is to be regarded as "goods, wares, or merchandise." All merchandise picked up at sea, derelict, or recovered from abandoned wrecks, shall be taken possession of in the port or district where it shall first arrive, and be retained in the custody of the collector as unclaimed. If not claimed and entered by the owner on due proof of ownership, by the underwriters in case of abandonment, to them, or by the salvors in the absence of adverse claims, it will be subject to sale for the duties in the usual manner. Salvors have an uncertain interest in the goods saved, dependent upon the decree of a competent tribunal, and also have a presumptive right to merchandise saved by them from abandoned wrecks. The collectors will therefore permit salvors to make entry of derelict or wrecked goods in either contingency. If the merchandise be libeled for salvage, the collector shall notify the salvors of the claim of the Government of the Philippine Archipelago for duties, and will intervene for the same. When such goods are brought into port by lighters or other craft each such vessel must make entry by manifest of her cargo.