Act No. 2297, enacted on November 21, 1913, amends the third paragraph of Section 790 of Act No. 190 concerning municipal ordinances and cedula tax. It exempts municipalities and individuals declared insolvent from paying fees related to nonpayment of the cedula tax. The fee for infractions of municipal ordinances is set at one peso and fifty centavos. The act emphasizes the need for immediate implementation for the public good, taking effect upon its passage.
November 21, 1913
ACT NO. 2297
AN ACT AMENDING THE THIRD PARAGRAPH OF SECTION SEVEN HUNDRED AND NINETY OF ACT NUMBERED ONE HUNDRED AND NINETY, AS AMENDED, BY EXEMPTING MUNICIPALITIES AND INDIVIDUALS DECLARED INSOLVENT FROM THE OBLIGATION TO PAY THE FEE IN PROCEEDINGS FOR NONPAYMENT OF THE CEDULA TAX
SECTION 1. Section seven hundred and ninety of Act Numbered One hundred and ninety, as amended by Act Numbered Two thousand and forty-one, is hereby further amended by making the third paragraph thereof read as follows: aisadc
"Provided, That in prosecutions for infractions of municipal ordinances, the fee shall be one peso and fifty centavos, and in the proceedings for nonpayment of the cedula tax no fee shall be collected from the municipalities concerned, nor from the defendants when these are declared insolvent."
SECTION 2. The public good requiring the speedy enactment of this bill, the same shall take effect on its passage, in accordance with section one of Act Numbered Nineteen hundred and forty-five of the Philippine Legislature. aisadc
Enacted: November 21, 1913