Section 3
Sec. 3. Section twenty-one of the Philippine Tariff Act of nineteen hundred and nine is amended so as to read as follows: "Sec. 21. That on all fuel imported into the Philippines which is afterwards used for the propulsion of vessels of the United States or Philippine registry and engaged in trade with foreign countries, or between ports of the United States and the Philippines, or in the Philippine coast wise trade, a refund shall be allowed equal to the duty imposed by law upon such fuel, less one per centum thereof, which shall be paid under such rules and regulations as may be prescribed by the Insular Collector of Customs.''