Amendment to Sec. 487 of Act No. 2711 (Revised Administrative Code, as Amended)

December 3, 1927

ACT NO. 3382

AN ACT TO AMEND SECTION FOUR HUNDRED EIGHTY-SEVEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE REVISED ADMINISTRATIVE CODE, AS AMENDED BY ACT NUMBERED THIRTY-TWO HUNDRED AND THIRTY-EIGHT

SECTION 1. Section four hundred eighty-seven of Act Numbered Twenty-seven hundred and eleven, known as A the Revised Administrative Code, as amended by Act Numbered Thirty-two hundred and thirty-eight, is hereby further amended to read as follows:

"SEC. 487. Disposition of proceeds of cedula tax. — In provinces where the cedula tax is fixed at one peso its proceeds shall go equally to the province and municipality wherein collected. In provinces where the tax is fixed at two pesos the extra peso shall accrue to the road and bridge fund or the road and public works fund, of the province, the other peso being divided equally between the province and the municipality, as before. The proceeds of delinquent payments shall, in either case, be dealt with upon the same principle.

"Such portion of the proceeds of the cedula tax collected in the barrio of San Jose, on Corregidor Island, as would, under the preceding paragraph, accrue to the road and bridge fund of the Province of Cavite, shall hereafter be devoted exclusively to school purposes in said barrio.

"Such portion of the proceeds of the cedula tax collected in the barrio of Olongapo, municipality of Subic, Province of Zambales, as would, under the first paragraph, accrue to the road and bridge fund of the Province of Zambales, shall hereafter be devoted exclusively to school purposes in said barrio.

"One-half of the proceeds of the cedula tax collected in the municipalities of Rapu-Rapu, Province of Albay; Calayan, Province of Cagayan; Pilar, Province of Cebu; Biliran, Caibiran, Kawayan, Liloan, Maripipi, Naval, and Pintuyan, Province of Leyte; Anda, Province of Pangasinan; Almagro, Santo Niño, and Zumarraga, Province of Samar; and Alabat and Quezon, Province of Tayabas, as would under this law accrue to the road and bridge funds of the provinces concerned, shall hereafter be used for school purposes in each of said municipalities of Rapu-Rapu, Province of Albay; Calayan, Province of Cagayan; Pilar, Province of Cebu; Biliran, Caibiran, Kawayan, Liloan, Maripipi, Naval, and Pintuyan, Province of Leyte; Anda, Province of Pangasinan; Almagro, Santo Niño, and Zumarraga, Province of Samar; and Alabat and Quezon, Province of Tayabas; and the other half of said portion of the proceeds of the cedula tax collected in said municipalities shall hereafter constitute a special fund of the respective municipalities mentioned, to be used for the construction, repair, and maintenance of local roads and the construction of bridges on such local roads, under the direction of the district engineer concerned, in accordance with existing law.

"Likewise that portion of the proceeds of the cedula tax collected in the barrios of Tingloy, Maricaban, Talahib, Ganao, Pisa, and Papaya, island of Pasal, municipality of Bauan, Province of Batangas; in the barrios of San Agustin and San Agapito, on Isla Verde, municipality and Province of Batangas; on the island of Fuga, municipality of Aparri, Province of Cagayan; in the barrios of Balabag and Manokmanok, municipality of Buruanga, Province of Capiz; in the barrios of Hompong, Maniwaya, and Polo, municipality of Santa Cruz, Province of Marinduque; and in the barrios of Homonhon and San Vicente, of the municipalities of Guiuan and Sulat, respectively, Province of Samar, which under the first paragraph would accrue to the road and bridge funds of their respective provinces, shall hereafter be used exclusively for school purposes of said barrios."

SECTION 2. This Act shall take effect on its approval.

Approved, December 3, 1927.