surcharge of five per centum or such other rate not in excess of seven and one-half per centum as shall be fixed by  the Governor-General. "Cost", as here used, shall include, in the case of supplies, not only the original price but the freight and expenses incidental to delivery at the warehouse of the Bureau of Supply in Manila. [146-6; 2319-1 (Bur. Sup.).] ISCcAT SECTION  1907 . Expense of Delivery . — Upon shipping supplies to points out of the city of Manila the Purchasing Agent shall prepay the cost of transportation or settle the account therefor, and shall include such amount as a separate item in his bill. [820-1 ( b ); 1361-1; 1679-1.] No charge shall be made for the delivery of Government supplies in the city of Manila except where the Bureau of Supply is subjected to extra expense through the failure of the purchasing Bureau or Office to accept timely and proper delivery, in which case  such extra expense may be charged. CDHAcI Cold Storage and Ice Plant SECTION  1908 . Operation of Cold Storage and Ice Plant . — The Bureau of Supply shall operate the Insular cold storage and ice plant in Manila, shall rent cold-storage space therein, and shall dispose of the products thereof according to law. Receipts of the division of cold storage and ice plant in the Bureau of Supply shall constitute a separate reimbursable fund to the credit of said division. [1609-1, 2; 2319-1 (Bur. Sup.).] SECTION  1909 . Supply of Ice and Cold Storage to United States Army and Employees of United States . — Cold storage and ice shall be supplied by the Bureau of Supply to the Army of the United States in the Philippine Islands in accordance with the contracts f rom time to time entered into between the Insular Government and the Commanding General of the United States Army, Philippine Department. [315-7.] The Bureau shall also furnish and deliver ice for private use to officers, soldiers, and sailors of the United States Army and Navy, in Manila, and to Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 567 ARTICLE  VI