Law Summary

Section 1: Amendment to Section Eleven of the Revenue Act

• Explanation: This provision amends Section Eleven of the Act approved on August 5, 1909, which originally aimed to raise revenue for the Philippine Islands. The amendment introduces provisions for the free entry of specific merchandise during declared emergencies.

• Key Definitions:

  • Emergency Relief Work: Activities aimed at providing assistance to victims of disasters or emergencies.
  • Relief Organization: Non-profit entities engaged in distributing aid to distressed individuals.

• Important Requirements:

  • The merchandise eligible for duty-free import includes food, clothing, house-building and sanitary construction materials, as well as medical and surgical supplies.
  • The import must be conducted by or for the account of affected individuals or non-profit relief organizations.

• Relevant Timeframes:

  • The duty-free importation is valid only during the period of emergency as declared by the Governor-General.
  • The Governor-General may establish limits and conditions for the duration of such exemptions.

• Penalties and Consequences:

  • Regulations prescribed by the Insular Collector of Customs will be applicable, although specific penalties or liabilities are not detailed in this section.

• Key Points:

  • Emergency conditions include war, pestilence, famine, natural disasters, etc.
  • The duty-free provision is contingent upon a proclamation by the Governor-General.

Section 2: Approval and Effectivity of the Act

• Explanation: This section outlines the procedure for the Act to take effect, contingent on approval from the President of the United States, as stipulated in earlier legislative provisions.

• Important Requirements:

  • The Act must be explicitly or implicitly approved by the President of the United States.
  • Following such approval, the Governor-General will issue a proclamation to announce the Act's effectivity.

• Relevant Timeframes:

  • The Act becomes effective on the date of the Governor-General's proclamation.

• Key Points:

  • Cross-references the Act of Congress dated August 29, 1916, regarding the political status of the Philippine Islands.
  • The Act was approved on March 4, 1935, and was later declared in force by Proclamation No. 776 in the same year.

Key Takeaways

• Acts No. 4198 amends revenue laws to facilitate emergency relief by allowing duty-free importation of essential goods during declared emergencies.
• The effectiveness of this Act relies on the approval from the U.S. President and subsequent proclamation by the Governor-General.
• It emphasizes the role of non-profit organizations and affected individuals in the importation of relief supplies.