PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
ACTS
|
ACT NO. 740 - AN ACT TO CORRECT AN
ERROR IN ACT NUMBERED SIX HUNDRED AND FIFTY-FIVE, ENTITLED "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 EXCESS OF ONE PESO; AND EXEMPTING CERTAIN
REAL ESTATE OR SMALL VALUE FROM LAND TAX."
|
�
| Whereas, in Act Numbered Six hundred and
fifty-five, entitled "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," section
two recognizes section thirty-four of the Provincial Government Act, as
set out in section two of 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 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" � to have been in force and repeals the same; and
Whereas, said section thirty-four of the Provincial Government Act as set out in section two of Act Numbered One hundred and thirty-three had been amended in paragraph (f) of section one of Act Numbered Three hundred and twenty so as to read 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. But every person so exempted from the cedula tax shall be entitled
to receive, and shall receive from the provincial treasurer, a cedula
free of charge, to be used for the same purpose of identification and
to avoid disqualification, to testify, to execute an instrument, to
vote, or to hold office. Cedulas so issued shall be in the same form as
those issued in return for the payment of one peso, and there shall be
printed across their face the words 'Issued Free'; and
Whereas, it was the intention of the Commission in Act Numbered Six hundred and fifty-five to repeal all provisions of law by which any person paying taxes on real estate or industrial taxes should thereby be exempted from payment of the cedula tax: therefore, Section 1. Section two of said Act Numbered Six hundred and fifty-five is hereby repealed, and there is substituted in lieu thereof the following:
"Sec. 2. Paragraph (f) of section one of Act Numbered Three
hundred and twenty, reading as follows: 'By amending section
thirty-four of Act Numbered One hundred and thirty-three to read 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. But every person so exempted from the cedula tax shall be entitled to receive, and shall receive from the provincial treasurer, a cedula free of charge, to be used for the same purpose of identification and to avoid disqualification, to testify, to execute an instrument, to vote, or to hold office. Cedulas so issued shall be in the same form as those issued in return for the payment of one peso, and there shall be printed across their face the words "Issued Free"' � "is hereby repealed and stricken from said Act Numbered Three hundred and twenty, and hereafter any person paying taxes on real estate or industrial taxes in an amount in excess of one peso, shall not thereby be exempted from the payment of the cedula tax." Sec. 2. All laws or parts of laws, including section thirty-four of the Provincial Government Act as set out in section two of Act Numbered One hundred and thirty-three, inconsistent with the provisions of this Act are hereby repealed. Sec. 3. 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. 4. This Act shall take effect on its passage. |
� � Back to Main
08.10.05.