Report of the governor general of the Philippine Islands. [1908]

658 REPORT OF THE PHILIPPINE COMMISSION.
REFUNDABLE EXPORT DUTIES.
The $1,170,087.08 collected as duty on exports during the fiscal year includes
$370,513.36 subject to refund under the provisions of section 2 of the Act of
Congress of March 8, 1902, upon the submission of proof that the products upon
which the duty was paid were shipped by continuous voyage to, and consumed
in, the United States. (See Statement No. 4.) The refund of such a sum is no
slight loss to the revenue, and is sustained without benefit to either the producers or exporters in the Philippine Islands, as the amounts refunded go directly to the purchasers in the United States as a premium upon the purchase of
necessary raw materials, a large portion of which can not be obtained elsewhere.
The export duties collected annually, during the last six years, upon Philippine
products shipped to the United States, which were refundable under the act
cited, averaged $452,366.85, and aggregate $2,785,265.91 since the law became
effective. The following table shows the export duty subject to refund, by
years, from 1902 to 1908, inclusive:
Fiscal year. Manila. Cebu. Total.
1902.................................................... $35,346.83 $35, 717. 86 $71,064.69
1903........................... 410, 946. 43 116,281.67 527,228.10
1904....... --- —-..- -.. ---.. ----........... --- —---. —. —.. 378, 213. 07 84,220. 76 462,433.83
1905.................... -....................... 376,195.12 110,380. 44 486, 575. 56
1906............................................. 347,296.13 86,695. 66 433,991.79
1907.......-............. —.-.-...-.. ---.......... 327,836. 82 105,621.76 433,458.58
1908...........2....................................... 245,854.11 124, 659. 25 370,513. 36
Total.......... -----—.......-............. 2,121,688. 51 663,577. 40 2. 785,265. 91

In the absence of other legislation correcting this condition, the repeal of
that portion of the Act of Congress approved March 8, 1902, under which these
refunds are made is, in harmony with the continuous attitude of this office,
recommended.
REFUNDS MADE.
The refunds actually made during a -fiscal year do not necessarily affect the
revenues thereof, as they may be payable from revenues collected and set aside
for that purpose during previous years, or from general funds not otherwise
appropriated. A statement, however, of the sums paid out of the treasury on
account of refundable customs collections is of interest in its general bearing
upon the financial transactions of the bureau.
The refunds made during the fiscal year 1908, under the provisions of the
Act of Congress of March 8, 1902, of export duties previously collected on hemp
amounted to $410,534.95, and on copra to $2,155.64. In addition to these
amounts, $5,307.64, which had been paid by exporters upon intended shipments,
were refunded because the goods upon which the duty had been paid were
finally, for some reason, not exported.
Refunds of duties paid on imported merchandise amounting to $33,801.79
were made during the year. Of this amount, $16,261.25 represented duty paid
by importers upon coal, which, having been used for fuel on board steam vessels,
entitled the importers to a corresponding refund under the provisions of section
224 of Act No. 355. Duties which had been paid on materials imported and
used in the manufacture of articles afterwards exported from the Philippine
Islands, and therefore, under the provisions of section 23 of the tariff revision
law of 1905, subject to drawback, were refunded to the amount of $297.29.
The sum of $6,074.77, having been provisionally collected as import duty on
containers entitled to free entry under paragraph 391 of the tariff revision law,
as construed by Tariff Decision Circular No. 716, was refunded upon their reexportation. Excess import duties in the sum of $11,168.48 were, after the filing
of protests by importers, decision of proper authority, and reliquidation, repaid
to claimants. Refunds were also made from collections of wharfage dues
amounting to $1,242.23; immigration dues, $224; receipts from operation,