Commonwealth Act No. 231, approved on March 9, 1937, amends the taxation provisions related to the importation of eggs in the Philippines. It establishes specific duties for fresh or preserved eggs at eight dollars per hundred kilos, while egg powders and other egg preparations are subject to a one hundred percent ad valorem tax. Additionally, imported eggs must be clearly marked as "IMPORTED" on their shells. The Act will take effect once approved by the President of the United States, in accordance with prior legislation concerning Philippine independence.
March 9, 1937
COMMONWEALTH ACT NO. 231
AN ACT TO AMEND PARAGRAPH TWO HUNDRED AND SIXTY-NINE OF 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, AS AMENDED
SECTION 1. Paragraph two hundred and sixty-nine of section eight of the Act entitled "An Act to raise revenue for the Philippine Islands, and for other purposes," as amended by Act Numbered Forty hundred and thirty-seven is hereby further amended to read as follows:
"269. Eggs, not otherwise provided for:
"(a) Fresh or preserved, in natural form gross weight, one hundred kilos, eight dollars.
"(b) Egg powders, and other preparations of eggs, not otherwise provided for, one hundred per centum ad valorem.
"Provided, That imported eggs, fresh or preserved, in natural form, shall be plainly marked with cancelling ink, on the shell of every egg, thus: 'IMPORTED'."
SECTION 2. This Act shall take effect upon the approval thereof by the President of the United States, as provided in the Act of Congress approved on March twenty-four, nineteen hundred and thirty-four, entitled "An Act to provide for the complete independence of the Philippine Islands, to provide for the adoption of a constitution and a form of government for the Philippine Islands, and for other purposes."
Approved: March 9, 1937