Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila
Act No. 685, enacted on March 16, 1903, amends Act No. 581 regarding the assessment of real estate in Manila. It mandates the compulsory attendance of witnesses before the Board of Tax Revision and grants the Board the authority to issue arrest warrants for non-compliant witnesses. The Act allows Board members to administer oaths and, if necessary, to refer witnesses who refuse to answer questions to the municipal court for potential legal consequences. Additionally, the City Attorney serves as the Board's legal adviser on related matters. The Act emphasizes the need for prompt implementation for the public good.
Quick Answers
- What is Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila about?
- Act No. 685, enacted on March 16, 1903, amends Act No. 581 regarding the assessment of real estate in Manila. It mandates the compulsory attendance of witnesses before the Board of Tax Revision and grants the Board the authority to issue arrest warrants for non-compliant witnesses. The Act allows Board members to administer oaths and, if necessary, to refer witnesses who refuse to answer questions to the municipal court for potential legal consequences. Additionally, the City Attorney serves as the Board's legal adviser on related matters. The Act emphasizes the need for prompt implementation for the public good.
- What type of law is Act No. 685?
- Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila (Act No. 685) is a Philippine Statutes enacted by the Congress of the Philippines.
- When was Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila enacted?
- Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila (Act No. 685) was enacted on Mar 16, 1903.
- What is the citation for Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila?
- Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila, Act No. 685, Mar 16, 1903 (Philippines)
Law Information
- Reference Number
- Act No. 685
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
March 16, 1903
ACT NO. 685
AN ACT AMENDING ACT NUMBERED FIVE HUNDRED AND EIGHTY-ONE, ENTITLED "AN ACT TO PROVIDE FOR THE REVISION OF THE ASSESSMENT UPON REAL ESTATE IN THE CITY OF MANILA," BY PROVIDING FOR THE COMPULSORY ATTENDANCE OF WITNESSES BEFORE THE BOARD OF TAX REVISION IN THE CITY OF MANILA
SECTION 1. Section three of Act Numbered Five hundred and eighty-one, entitled "An Act to provide for the revision of the assessment upon real estate in the city of Manila," enacted January eighth, nineteen hundred and three, is hereby amended by substituting in lieu thereof the following:
"SEC. 3. The Board of Tax Revision shall hear such evidence as it may deem wise as to the value of the property, including the rental income therefrom, and shall personally, so far as seems necessary, view the lands and improvements, the value of which is under consideration. The Board is hereby empowered in case of the failure of a witness duly summoned to appear before it, to attend, to cause to be issued a warrant to arrest such witness and bring him before the Board.
"The members of the Board of Tax Revision and the secretary thereof are authorized to administer oaths to witnesses before said Board. In the event that a witness brought before the Board shall refuse to answer questions propounded to him by the Board, or any member thereof, the Board is empowered to direct such witness so refusing to answer to be taken before the municipal court of the city of Manila, where, in the event of his still refusing to answer questions, and if the Court shall deem such questions proper and competent and within the reasonable scope of the powers of the Board of Tax Revision, he shall be dealt with as if a witness before said court.
"The City Attorney shall be the legal adviser of the Board and subject to calls by the Board in matters pertaining to the exercise of its functions."
SECTION 2. 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. cdta
SECTION 3. This Act shall take effect on its passage.
Enacted: March 16, 1903
Cite This Law
Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila, Act No. 685, Mar 16, 1903 (Philippines)
Amendment to Act No. 581 Re: Compulsory Attendance of Witnesses Before Board of Tax Revision in City of Manila, Act No. 685 (Phil. 1903)
Related Laws
- Revision of Assessment Upon Real Estate in City of ManilaAct No. 581 • Jan 8, 1903 • Statutes
- Jurisdiction of Central Equalizing Board To Revise Assessments of Real Estate for Taxation in City of ManilaAct No. 1474 • Apr 16, 1906 • Statutes
- Suspension of Collection of Land Tax Throughout the Philippine Islands, Outside City of Manila, for 1906Act No. 1455 • Feb 19, 1906 • Statutes
- Partial Revision of Assessments Upon Real Estate in Municipalities Outside City of ManilaAct No. 582 • Jan 8, 1903 • Statutes
- Amendments to Acts No. 581 and 582 Re: Payment of Taxes in Municipalities Upon Complete Revision of AssessmentAct No. 693 • Mar 21, 1903 • Statutes
- Revision and Correction of Land-Tax AssessmentsAct No. 2238 • Feb 11, 1913 • Statutes
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