Amendments to Sec. 137 of the NIRC, as amended Re: Tax on Tobacco Leaf Cigarettes

January 30, 1951

REPUBLIC ACT NO. 593

AN ACT TO FURTHER AMEND SUBPARAGRAPHS (1), (2) AND (3) OF SUBSECTION (b) OF SECTION ONE HUNDRED THIRTY-SEVEN OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED

SECTION 1. Subparagraphs (1), (2) and (3) of subsection (b) of section one hundred thirty-seven of Commonwealth Act Numbered Four hundred sixty-six, otherwise known as the National Internal Revenue Code, as amended, are hereby further amended so that said subsection shall have only two subparagraphs, which shall read as follows: cdt

"(1) Locally manufactured cigarettes made of locally grown leaf tobacco wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper, on each thousand, eight pesos.

"(2) On cigarettes made of imported tobacco leaf wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper or in tin can, on each thousand, ten pesos, but if the cigarettes are mechanically packed, twenty-two pesos."

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

Approved: January 30, 1951.

Published in the Official Gazette, Vol. 47, No. 2, p. 594 in February 1951