Show E LEGAL STATUS OF F THE PHILIPPINES I Commissioner of Internal Int I t Revenue Holds 11 It If ItIs ItIs Is Domestic Dois When It Comes to Taxing Tt Beer Imported From United States Stat s i Washington Nov IE Tho comma commis commissioner doner of ot Internal revenue today tOllay ren rt n tiered dered n a decision In which he hu holds that f beer Jeer whisky and other articles of ot do domestic manufacture subject to Internal revenue tax when consumed In the United States aro are subject to this ta when shipped ehl p d to the Philippine la Is IsaMi aMi In 10 this sense the Philippines are held to w be domestic territory Un Under Under der kr existing lawi articles subject to In Internal Internal revenue rv leV nue tax at home borne arc are re relle lle ed from fl m the tho tax when exported to toa tOL a Q L foreign to country tho the exporter giving bond when the goods are withdrawn which IB III I cancelled when wl en satisfactory I proof hi n l furnished that they actually I have kave tv ben Iten leon landed In foreign territory Under a ruling mode modo some sonto weeks ago ugo by the commissioner the Philippines have been regarded for tor or purposes of In Internal internal revenue taxation as foreign ter territory and therefore the whisky beer bear cigars etc which have havu been shipped to the thu l have hwo been exempted from taxation Under the th present rul nil ruling rulIng ing lag the tax In nil all eases cases will will be bo exacted before shipment It Is III expected that exporters will 11 pay pa the tax under pro protest protest protest test having in mind the tho fourteen Courteen lUll dia diamond mond HUBS cage cn e now flOW no pending In the th United States Supreme Court COUlt In which a II decision is i expected ex nt at nn an early date This case ease Involves the same question which has hns arisen In Ia the Ibe consideration of ot the Internal revenue tax tay ta case tase and If Ie tho the dutt c ut should hold that the Phil are arc foreign territory for tor eus cus customs toms and Internal revenue tax pur pure purposes poses POSS exporters will be entitled to n Il l refund of or the amount of tl tax paid |