Amendments to Act No. 183 Re: Exemption from Payment of Cedula Tax of Civilian Employees in US War or Navy Dept.
Act No. 785, enacted on June 1, 1903, amends a prior law regarding the cedula or registration tax imposed on male residents aged 18 to 55 in the Philippines. The amendment specifically exempts civilian employees of the U.S. War or Navy Department, who were not residents of the islands prior to their employment, from this tax. The law aims to facilitate the employment of these individuals without the burden of local taxation. The Act was expedited for passage due to its importance for public welfare and took effect immediately upon enactment.
June 1, 1903
ACT NO. 785
AN ACT TO AMEND ACT NUMBERED ONE HUNDRED AND THIRTY-THREE, ENTITLED "AN ACT TO AMEND THE PROVINCIAL GOVERNMENT ACT, NUMBERED EIGHTY-THREE," BY PROVIDING THAT A CIVILIAN EMPLOYEE IN THE PERMANENT EMPLOYMENT OF THE WAR OR NAVY DEPARTMENT OF THE UNITED STATES, WHO WAS NOT A RESIDENT OF THE ISLANDS BEFORE HIS EMPLOYMENT IN SUCH SERVICE, BUT WAS BROUGHT HERE FOR THE PURPOSE OF SUCH EMPLOYMENT, SHALL BE EXEMPT FROM THE PAYMENT OF A CEDULA TAX
SECTION 1. Section two of Act Numbered One hundred and thirty-three, entitled "An Act to amend the Provincial Government Act, Numbered Eighty-three," shall be amended by adding to subsection twenty-six thereunder, after the word "navy" in the eighth line of said subsection, the following: "or a civilian employee in the permanent employment of the War or Navy Department of the United States, who was not a resident of the Islands before his employment in such service, but was brought here for the purpose of such employment," so that the said subsection shall read as follows:
"SEC. 26. There shall be collected in each province, by the provincial treasurer, an annual tax on one peso or one dollar, Mexican, to be called the cedula or registration tax, from every male person of eighteen years of age and not more than fifty-five years of age residing in such province, whether a native of the Philippine Islands, a citizen of the United States, or a foreigner, except a soldier, sailor, or officer of the United States Army or Navy, or a civilian employee in the permanent employment of the War or Navy Department of the United States, who was not a resident of the Islands before his employment in such service, but was brought here for the purpose of such employment, a member of a non-Christian tribe, or a foreign consular officer exempted by treaty or international law."
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.
SECTION 3. This Act shall take effect on its passage. cdpr
Enacted: June 1, 1903