Amendment to Sec. 487 of Act No. 2711 (Revised Administrative Code)
Act No. 3238, enacted on November 27, 1925, amends Section 487 of the Administrative Code regarding the distribution of proceeds from the cedula tax. The amendment stipulates that in provinces with a one-peso cedula tax, proceeds are split equally between the province and municipality, while in those with a two-peso tax, the additional peso supports the road and bridge fund. Notably, the proceeds from the cedula tax collected in specific barrios—San Jose on Corregidor Islands and Olongapo in Zambales—are redirected exclusively for educational purposes. This amendment is set to take effect on January 1, 1926.
November 27, 1925
ACT NO. 3238
AN ACT TO AMEND SECTION FOUR HUNDRED EIGHTY-SEVEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE
SECTION 1. Section four hundred eighty-seven of Act Numbered Twenty-seven hundred and eleven is hereby 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 Islands, 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."
SECTION 2. This Act shall take effect on January first, nineteen hundred and twenty-six.
Approved, November 27, 1925.