An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes
Act No. 1139, enacted on May 2, 1904, amends Section 78 of the Municipal Code, allowing provincial treasurers to proceed directly to the sale of a delinquent taxpayer's real estate without first searching for personal property. This change facilitates the collection of taxes by enabling the sale of real estate within twenty days after tax delinquency, thereby expediting the process. The act applies retroactively to all previously assessed but uncollected taxes. It emphasizes the need for swift legislative action for the public good and takes effect immediately upon passage.
Quick Answers
- What is An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes about?
- Act No. 1139, enacted on May 2, 1904, amends Section 78 of the Municipal Code, allowing provincial treasurers to proceed directly to the sale of a delinquent taxpayer's real estate without first searching for personal property. This change facilitates the collection of taxes by enabling the sale of real estate within twenty days after tax delinquency, thereby expediting the process. The act applies retroactively to all previously assessed but uncollected taxes. It emphasizes the need for swift legislative action for the public good and takes effect immediately upon passage.
- What type of law is Act No. 1139?
- An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes (Act No. 1139) is a Philippine Statutes enacted by the Congress of the Philippines.
- When was An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes enacted?
- An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes (Act No. 1139) was enacted on May 2, 1904.
- What is the citation for An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes?
- An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes, Act No. 1139, May 2, 1904 (Philippines)
Law Information
- Reference Number
- Act No. 1139
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
May 2, 1904
ACT NO. 1139
AN ACT SO AMENDING SECTION SEVENTY-EIGHT OF ACT NUMBERED EIGHTY-TWO, ENTITLED "THE MUNICIPAL CODE," AS TO MAKE IT UNNECESSARY TO SEARCH FOR THE PERSONAL PROPERTY OF A DELINQUENT TAXPAYER BEFORE PROCEEDING AGAINST HIS REAL ESTATE FOR THE COLLECTION OF TAXES
SECTION 1. Section seventy-eight of Act Numbered Eighty-two, entitled "The Municipal Code," is hereby amended by striking out from the first sentence thereof the following words: "In the event that the provincial treasurer or his deputy shall be unable to find sufficient personal property of the delinquent out of which to make all the taxes assessed against him upon his real estate, due either to the municipality, the provincial government, or the Central Government, or, if the delinquent be unknown, the provincial treasurer or his deputy shall," and inserting in lieu thereof the following words: "In addition to the procedure prescribed in section seventy-five, the provincial treasurer or his deputy may," so that said sentence shall read as follows: "In addition to the procedure prescribed in section seventy-five, the provincial treasurer or his deputy may, upon the warrant of the certified record required in section seventy-five, within twenty days after delinquency, advertise the real estate of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above, and costs of sale, for a period of thirty days. ASTcaE
SECTION 2. This Act shall be retroactive so far as to apply to all taxes heretofore assessed but not collected.
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, May 2, 1904.
Cite This Law
An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes, Act No. 1139, May 2, 1904 (Philippines)
An Act so Amending Section Seventy-Eight of Act Numbered Eighty-Two, Entitled "The Municipal Code," as to Make it Unnecessary to Search for the Personal Property of a Delinquent Taxpayer before Proceeding Against his Real Estate for the Collection of Taxes, Act No. 1139 (Phil. 1904)
Related Laws
- An Act to Amend Section Two of Act Numbered Twelve Hundred and Ninety-Eight, as Amended by Act Numbered Fourteen Hundred and Seventy, by Extending the Time for the Redemption of Real Property heretofore Forfeited and Deeded to Municipalities for Nonpayment of Taxes, and Providing for the Redemption of Real Property so Forfeited and Deeded During the Year Nineteen Hundred and SevenAct No. 1593 • Feb 15, 1907 • Statutes
- An Act to Amend Act Numbered One Hundred and Eighty-Three by Providing a Method for Enforcing the Collection of the Land Tax in the City of ManilaAct No. 1793 • Oct 12, 1907 • Statutes
- An Act Amending Act Numbered Eighty-Two, Entitled "The Municipal Code," by Prescribing a Method for the Collection of Taxes in the Municipalities of the ProvincesAct No. 1249 • Oct 18, 1904 • Statutes
- An Act to Amend the Municipal Code, Act Numbered Eighty-TwoAct No. 132 • May 22, 1901 • Statutes
- An Act Amending Section Twenty-eight of Act Numbered Eighty-two, Entitled "The Municipal Code"Act No. 663 • Mar 5, 1903 • Statutes
- An Act Amending in Certain Particulars Act Numbered Eighty Two, Entitled "A General Act for the Organization of Municipal Governments in the Philippine Islands"Act No. 374 • Mar 11, 1902 • Statutes
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