The Philippine Tariff Act of 1909 laid the legal foundation for tariffs on goods from foreign countries entering the Philippines. Which act is this?

• A. Tariff Act of 1913
• B. Revenue Act of 1910
• C. Customs Act of 1909
• D. Philippine Tariff Act of 1909

Answer: (D)

Tariffs on imports into the Philippines during the American era were first firmly established by a dedicated tariff statute enacted in 1909. This Philippine Tariff Act of 1909 created the legal framework for imposing duties on goods brought from abroad and set up how those duties would be assessed and collected under the insular government. It is the specific law that laid the foundation for the Philippine customs and tariff system, distinct from U.S. domestic tariff or tax laws. The other options refer to laws that either apply to the United States itself (such as the Tariff Act of 1913 or the Revenue Act of 1910) or to different titles that did not establish the Philippine tariff regime, so they do not fit the question as precisely.