Section 3
SEC. 3. Section thirty-two hundred and two of Republic Act Numbered Nineteen hundred and thirty-seven, is hereby amended to read as follows: "SEC. 3202. Vessels engaged in foreign trade.—There shall be collected at all ports and places in the Philippines from any vessel engaged in foreign trade coming to the Philipines from a foreign port or going to a foreign port the Philippines, twenty-five centavos per net ton as expressed in her certificate of registry, or seventy centavos per thousand kilograms of articles discharged or laden in Philippine ports, at the option of the master or the consignee of the vessel. "The option herein granted shall be exercised before the vessel departs from her first port of' call."