An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area"
Act No. 1395, enacted on September 13, 1905, authorizes the remission of the land tax for that year in the Province of Cebu, excluding areas of the municipality of Cebu not affected by the "burnt area." This decision is based on the significant hardships caused by a drought and the delay in property improvements in the burnt area. Property owners within the burnt area will have their land tax remitted, and those who have already paid the tax will receive credits applicable to future tax obligations. The act was expedited for immediate effect due to the public good.
Quick Answers
- What is An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area" about?
- Act No. 1395, enacted on September 13, 1905, authorizes the remission of the land tax for that year in the Province of Cebu, excluding areas of the municipality of Cebu not affected by the "burnt area." This decision is based on the significant hardships caused by a drought and the delay in property improvements in the burnt area. Property owners within the burnt area will have their land tax remitted, and those who have already paid the tax will receive credits applicable to future tax obligations. The act was expedited for immediate effect due to the public good.
- What type of law is Act No. 1395?
- An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area" (Act No. 1395) is a Philippine Statutes enacted by the Congress of the Philippines.
- When was An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area" enacted?
- An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area" (Act No. 1395) was enacted on Sep 13, 1905.
- What is the citation for An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area"?
- An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area", Act No. 1395, Sep 13, 1905 (Philippines)
Law Information
- Reference Number
- Act No. 1395
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
September 13, 1905
ACT NO. 1395
AN ACT AUTHORIZING THE REMISSION OF THE LAND TAX FOR THE YEAR NINETEEN HUNDRED AND FIVE IN THE PROVINCE OF CEBU, EXCEPT IN THAT PORTION OF THE MUNICIPALITY OF CEBU NOT INCLUDED IN THE SO-CALLED "BURNT AREA"
WHEREAS, owing to an unprecedented drought in the province suffered such destruction as to entail great hardship upon the inhabitants of the province, other than in the municipality of Cebu; and
WHEREAS, owing to the delay in the preparation of the plan for improving the "burnt area" in the municipality of Cebu, which has been authorized by Act Numbered Thirteen hundred and ninety-three, the owners of property included in said "burnt area" have been prohibited from improving their property by rebuilding, and have been thus deprived of the use of same for a considerable period; and
WHEREAS, due to the above reasons, exceptional conditions now prevail in the Province of Cebu, except in that portion of the municipality of Cebu outside of said "burnt area," which render the collection of the land tax for the year nineteen hundred and five inadvisable: Now, therefor,
SECTION 1. The land tax for the year nineteen hundred and five in the Province of Cebu is hereby remitted: Provided, That there is excepted from the operation of this Act that portion of the municipality of Cebu not included in what is known as the "burnt area," upon which excepted portion taxes as now assessed shall be paid and collected.
SECTION 2. In all cases in which the land tax for the year nineteen hundred and five has been paid upon property upon which said tax is hereby remitted, it shall be the duty of the treasurer of said province to credit the amount of such payment to the persons making the payment, and to apply these credits to taxes due for the year nineteen hundred and six or some subsequent year.
SECTION 3. 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 4. This Act shall take effect on its passage.
ENACTED, September 13, 1905.
Cite This Law
An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area", Act No. 1395, Sep 13, 1905 (Philippines)
An Act Authorizing the Remission of the Land Tax for the Year Nineteen Hundred and Five in the Province of Cebu, Except in that Portion of the Municipality of Cebu Not Included in the So-Called "Burnt Area", Act No. 1395 (Phil. 1905)
Related Laws
- Amendments to Act No. 1395 Re: Remission of Land Tax for 1905 in El Pardo and Talamban, CebuAct No. 1464 • Mar 15, 1906 • Statutes
- An Act Providing for the Widening of the Streets and the Adjustment of Ownership of Land Located within Certain Specified Limits in the Municipality of Cebu, Province of CebuAct No. 1393 • Sep 9, 1905 • Statutes
- An Act to Amend Act Numbered Thirteen Hundred and Ninety-Three, Entitled "An Act Providing for the Widening of the Streets and the Adjustment of Ownership of Land Located within Certain Specified Limits in the Municipality of Cebu, Province of Cebu," by Granting Larger Powers to the Committee Thereby CreatedAct No. 1913 • May 19, 1909 • Statutes
- An Act Providing for the Further Reimbursement of the Province of Cebu for the Loss of Revenue Sustained by it through the Suspension of the Land Tax for the Year Nineteen Hundred and SixAct No. 1475 • Apr 16, 1906 • Statutes
- An Act Amending Section One of Act Numbered Thirteen Hundred and Ninety-ThreeAct No. 1614 • Mar 18, 1907 • Statutes
- An Act to Amend Section Four Hundred and Seventy-Two of The Administrative Code, Authorizing The Remission of The Land Tax In Certain CasesAct No. 2676 • Mar 9, 1917 • Statutes
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