Editorial Notes Codification Sections 1248 and 1249 were omitted in view of recognition of Philippine independence. Section 1248, act Mar. 24, 1934, ch. 84, § 19, as added Aug. 7, 1939, ch. 502, § 6, 53 Stat. 1232 , related to disposition of tax proceeds. Section 1249, act Nov. 8, 1945, ch. 454, 59 Stat. 577 , related to disposition of excise tax proceeds into general funds of Philippine Treasury.