section, and the decision of said Secretary thereon shall be final. 

[2339-100.] 

## ARTICLE VI 

Specific Taxes 

S ECTION 1633 . Articles Subject to Specific Tax . — Specific internal-revenue taxes apply to things manufactured or produced in the Philippine Islands for domestic sale or consumption and to things imported from the United States or foreign countries, but no t to any thing produced or manufactured here which shall be removed for exportation and is actually exported without returning to the Islands, whether so exported in its original state or as an ingredient or part of any manufactured article or product. 

In case of importations the internal-revenue tax shall be in addition to the customs duties, if any. 

No specific tax shall be collected on any articles sold and delivered directly to the United States Army or Navy for actual use or issue by the Army or Navy, or on any article sold to the Bureau of Coast and Geodetic Survey, purchased with funds furnished by the Government of the United States, and any taxes which have been paid on articles so sold and delivered for such use or issue shall be refunded upon such sale and delivery. 

[2339-55.] 

S ECTION 1634 . Payment of Specific Tax on Domestic Products . — Specific taxes on domestic products shall be paid by the manufacturer, producer, owner, or person having possession of the same; and except as otherwise especially allowed such taxes shall be pa id immediately before removal from the place of production. TCacIE 

[2339-56.] 

S ECTION 1635 . Payment of Specific Tax on Imported Articles . — Internal-revenue taxes on imported articles shall be paid by the owner or importer to the customs officers, conformably with regulations of the Bureau of Internal Revenue and before the release of such articles from the customhouse. 

[2339-57.] 

S ECTION 1636 . Specific Tax on Distilled Spirits . — Upon distilled spirits 

