Testing and Licensing of Weights and Measures Used in the Provinces

November 5, 1963 REVENUE MEMORANDUM ORDER NO. 64-63 TO : All Regional Directors, Provincial Revenue Officers and Fieldmen Concerned Reliable reports received by this Office are to the effect that merchants engaged in buying corn, rice, palay, copra, etc. are using unsealed weights and measures to the detriment of the producers of these products. While par. 8 of Memorandum Circular No. 3 dated August 15, 1960 issued by the Department of Finance, the duties and responsibilities of collecting internal revenue fees on weights and measures, which fully accrue to the local governments, are reposed with the local treasurers who are designated sealers of weights and measures under section 283 of the Tax Code, it is the duty of all internal revenue officers under section 282 of the Code to inspect and test balances or scales, weights and measures to find out whether they are correct, provided, that said revenue officers have the testing equipment for the purpose, otherwise, the same should be referred to the local treasurers who are equipped with the necessary testing apparatus. In view thereof, all regional directors are instructed to wage a campaign in their respective regions to see to it that all weights and measures used in the provinces under their jurisdiction are properly tested and licensed by the local treasurers before such weights and measures are used. In this campaign, the penalties under section 287, 288 and 289 of the Tax Code should be strictly observed. This campaign shall continue until all weights and measures used in all regional districts shall have been inspected and tested. All regional Directors are required to submit monthly progress reports on this campaign commencing on December 1, 1963. casia (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue