PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
ACTS
ACT NO. 655 - AN ACT PROVIDING
ADDITIONAL METHODS OF ENFORCING THE PAYMENT OF THE CEDULA TAX,
REPEALING THE PROVISIONS OF EXISTING LAW THAT NO PERSON SHALL BE
REQUIRED TO PAY A CEDULA TAX WHO PAYS AS TAXES ON REAL ESTATE OR
INDUSTRIAL TAXES AN AMOUNT IN EXCESS OF ONE PESO, AND EXEMPTING CERTAIN
REAL ESTATE OF SMALL VALUE FROM LAND TAX.
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Section 1. Section thirty
of Act Numbered One hundred and thirty-three, entitled "An Act to amend
the Provincial Government Act, Numbered Eighty-three," is hereby
amended by adding at the end thereof the following words:
"Provided,
however, That the provincial treasurer may, in his discretion, enforce
the collection of the cedula tax and penalty, after the same shall
remain delinquent for fifteen days, by causing the delinquent to be
prosecuted before the president of the municipality in which the
delinquent shall reside for such delinquency, and upon conviction the
person so delinquent shall be sentenced to imprisonment for five days,
and such imprisonment shall be deemed a satisfaction of the tax and
penalty and entitle the person so convicted, at the expiration of his
imprisonment, to the cedula certificate as though the tax and penalty
had been paid in money."
Sec. 2. Section thirty-four of said Act Numbered One hundred and thirty-three, reading as follows �
"Sec. 34. For the year nineteen hundred and two, and
succeeding years, no person who shall pay to the province and
municipality together as taxes on real estate, or as an industrial tax,
an amount in excess of one peso, shall be required to pay the cedula
tax. The receipt given for the land tax or the industrial tax shall
contain the particulars required above for the cedula or registration
tax, and shall be used for the same purpose of identification and to
avoid disqualification, to testify, to execute an instrument, to vote
or to hold office." � is hereby repealed.
Sec. 3. Whenever the entire final valuation of land or improvements thereon, for the purposes of taxation, either in the city of Manila or in any other municipality, belonging to a single owner, shall not exceed the sum of fifty dollars, in United States currency, no land tax shall be assessed or collected upon such land or improvements. This section shall apply to all assessments of land taxes hereafter made, anything in existing law to the contrary notwithstanding. But all lands and improvements thereon shall be valued by the assessors of real estate, whether more or less than fifty dollars in value, in the manner provided by existing law. Sec. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred. Sec. 5. This Act shall take effect on its passage. |
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08.10.05.