G.R. No. L-18740, March 29, 1922.
Petitioner, a duly licensed domestic corporation, provides that, under the Tariff Act, it had the legal right to export from the Philippine Islands into the United States it’s manufactured tobacco. In 1916, the Philippine Legislature enacted Law No. 2613 entitled “An Act to improve the methods of production and the quality of tobacco in the Philippine and to develop the export trade therein.” The law allegedly empowers the Collector of Internal Revenue to establish rules defining the standard and the type of leaf and manufactured tobacco which may be exported into the United States. It also enjoins it as a duty to issue a certificate of origin and to permit the exportation to the United States of all cigars manufactured of material and tobacco.