Act No. 2227, enacted on February 7, 1913, amends the Internal Revenue Law of 1904 to prohibit the issuance of internal revenue licenses for practicing medicine, surgery, and dentistry to individuals not legally authorized. The amendment specifies the fees for various professionals, including lawyers and dental surgeons, and establishes that no licenses will be granted without appropriate certification from the relevant authority. Additionally, it stipulates penalties for those practicing these professions unlawfully. This law took effect on April 1, 1913.
February 7, 1913
ACT NO. 2227
AN ACT TO AMEND PARAGRAPH EIGHT OF SECTION ONE HUNDRED AND FORTY-FOUR OF ACT NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE, KNOWN AS THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOUR, SO AS TO PROHIBIT THE ISSUE OF INTERNAL REVENUE LICENSES TO PRACTICE MEDICINE, SURGERY AND DENTISTRY TO PERSONS NOT DULY AUTHORIZED BY LAW, AND FOR OTHER PURPOSES
SECTION 1. Paragraph eight of section one hundred and forty-four of Act Numbered Eleven hundred and eighty-nine, known as the Internal Revenue Law of Nineteen hundred and four, as amended, is hereby further amended to read as follows:
"8. Every lawyer, registered medical practitioner, civil, mechanical or mining engineer, land surveyor, or architect shall pay fifty pesos: Provided, That every dental surgeon shall pay forty pesos: And provided further, That an undergraduate in medicine (cirujano ministrante) shall pay ten pesos only. Every procurator judicial or agente de negocios shall pay forty pesos. No occupation license shall be issued to any person as a registered medical practitioner, dental surgeon or undergraduate in medicine (cirujano ministrante) until such person shall produce and submit to the internal revenue officer issuing same his certificate from the proper officer or board authorizing him to practice such profession: Provided, That whenever any person is discovered practicing any such profession in violation of law he shall be subject to the tax in this paragraph provided on the practice of such profession and to all the penalties in this Act provided for engaging in such occupation without first paying the regular occupation license tax therefore."
SECTION 2. This Act shall take effect on April first, nineteen hundred and thirteen.