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[Acts No. 4036, (1932-12-17)](https://lawyerly.ph/laws/view/l4028)
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[ Acts No. 4036, December 17, 1932 ]

AN ACT TO AMEND SECTION EIGHT OF THE ACT ENTITLED "AN ACT TO RAISE REVENUE FOR THE PHILIPPINE ISLANDS, AND FOR OTHER PURPOSES", APPROVED BY THE CONGRESS OF THE UNITED STATES ON AUGUST FIFTH, NINETEEN HUNDRED AND NINE, BY STRIKING OUT THE SECOND PROVISO OF THE OPENING PARAGRAPH THEREOF AND PROVIDING FOR THE DEFINITION OF THE TERM "SANITARY CONSTRUCTION".

Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION 1. The opening paragraph of section eight of the Act of Congress of the United States of August fifth, nineteen hundred and nine, entitled "An Act to raise revenue for the Philippine Islands, and for other purposes", is hereby amended to read as follows: Rates of duties;
"SEC. 8. That the rates of duties to be collected on articles, goods, wares, or merchandise imported into the Philippine Islands, or going into said islands from the United States or any of its possessions except as otherwise provided in this Act, shall be as follows: Provided, That no article bearing evident signs of being for sanitary construction shall pay a higher rate of duty than twenty per centum ad valorem: And provided, further, That articles of foreign growth, produce, or manufacture shall be dutiable upon each importation, even though previously exported from the Philippine Islands, except as otherwise specifically provided in this Act.

"By 'sanitary construction' is meant the fixtures, fittings, and attachments, such as pipes, valves, drains, spigots, basins, faucets, douches, sinks, and waterclosets, used in modern sanitary house plumbing and for bathrooms."
SEC. 2. Upon the express of implicit approval of this Act by the President of the United States, as provided in the Act of Congress approved on August twenty-ninth, nineteen hundred and sixteen, entitled "An Act to declare the purpose of the people of the United States as to the future political status of the people of the Philippine Islands, and to provide a more autonomous government for those Islands", the Governor-General shall so announce forthwith, by means of a proclamation, and this Act shall take effect on the date of such proclamation.[1]

Approved, December 17, 1932.


[1] Declared in force by proclamation No. 536 (1932). See Appendix.

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