An Act Amending in Certain Particulars Act Numbered Eighty Two, Entitled "A General Act for the Organization of Municipal Governments in the Philippine Islands"

March 11, 1902

ACT NO. 374

AN ACT AMENDING IN CERTAIN PARTICULARS ACT NUMBERED EIGHTY TWO, ENTITLED "A GENERAL ACT FOR THE ORGANIZATION OF MUNICIPAL GOVERNMENTS IN THE PHILIPPINE ISLANDS"

SECTION 1. Act Numbered Eighty-two, being The Municipal Code, is hereby amended as follows:

(a) By adding at the close of subsection (I), of section eighteen, the following words: "Provided, That the appointment of the municipal treasurer shall be subject to the approval of the provincial board."

(b) By striking out the words "for the three weeks described in said proclamation by fixing the opening and closing days," in the ninth and tenth lines of section seventy-four, and inserting in lieu thereof the words "for the collection period, which shall not be less than one week nor more than three weeks, described in said proclamation by fixing the opening and closing days;" also by striking out the words "of three weeks thus" in the eleventh line, so that the sentence shall read, "Taxes shall be due and payable at the office of the provincial treasurer in the municipality, and shall be collected by him or his deputy on every day except Sunday during the usual business hours, for the collection period, which shall not be less than one week, nor more than three weeks, described in said proclamation by fixing the opening and closing days; and the failure to pay the same within the period specified shall subject the delinquent taxpayer to the penalty of an additional tax of fifteen per centum of the amount of the original tax due, to be collected at the same time and in the same manner as the original tax, and the proclamation shall so announce."

(c) By striking out the words "March first, nineteen hundred and two," in the first line of section ninety-seven, and inserting in lieu thereof the words "May first, nineteen hundred and two," so that the section shall read, "After April first, nineteen hundred and one, and until May first, nineteen hundred and two, one-half of the internal revenue, including revenue derived from forest products on Government lands collected in each municipality organized under this Act for each month, shall be paid into the municipal treasury for the uses of the municipality on or before the fifteenth day of the succeeding month."

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.

ENACTED, March 11, 1902.