An Act to Amend Section 2313 of Act No. 2711, Known as the Administrative Code of 1917
Act No. 2951, approved on February 19, 1921, amends Section 2313 of the Administrative Code of 1917 regarding the cart and sledge tax in the Philippines. It establishes that an annual privilege tax must be paid by January 31 each year for carts and sledges used on public roads, with specific rates based on the type and characteristics of the vehicle. For instance, draft carts with narrow tires incur a tax of three pesos, while those with rigid wheels are taxed at two pesos. Additionally, if a cart or sledge is first used after January 31, the tax can be prorated by the quarter. The Act takes effect upon its approval.
Law Information
- Reference Number
- Act No. 2951
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
February 19, 1921
ACT NO. 2951
AN ACT TO AMEND SECTION TWENTY-THREE HUNDRED AND THIRTEEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE OF NINETEEN HUNDRED AND SEVENTEEN, PROVIDING THAT THE CART AND SLEDGE TAX SHALL BE PAYABLE ON OR BEFORE JANUARY THIRTY-FIRST OF EACH YEAR
SECTION 1. Section twenty-three hundred and thirteen of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code of nineteen hundred and seventeen, is hereby amended to read as follows:
"SEC. 2313. Cart and sledge tax. — There shall be paid, on or before the thirty-first day of January of each year, an annual privilege tax upon carts and sledges used upon any public road in a municipality, as follows:
"Upon each draft cart having tires less than two and one-half inches in width, three pesos.
"Upon each draft cart having wheels rigid with the axle, two pesos.
"Upon each draft cart having both rigid wheels and tires less than two and one-half inches in width, five pesos.
"Upon each sledge with runners less than two and one-half inches in width, three pesos.
"Where a cart or sledge not previously used upon a public road is acquired or first used subsequently to the thirty-first of January of any year, the tax thereon may be computed by the quarter; and the owner shall be liable for the tax only from the beginning of the first quarter during which the use of the cart or sledge was begun."
SECTION 2. This Act shall take effect on its approval.
Approved, February 19, 1921. HESIcT
Cite This Law
An Act to Amend Section 2313 of Act No. 2711, Known as the Administrative Code of 1917, Act No. 2951, Feb 19, 1921 (Philippines)
An Act to Amend Section 2313 of Act No. 2711, Known as the Administrative Code of 1917, Act No. 2951 (Phil. 1921)
Related Laws
- An Act to Amend Section 2605 of Act No. 2711, Commonly Known as the Administrative CodeAct No. 2949 • Feb 16, 1921 • Statutes
- An Act to Amend Section 1045 of Act No. 2711, Known as the Administrative CodeAct No. 2943 • Feb 16, 1921 • Statutes
- An Act To Amend Section Two Hundred and Forty-Two of Act Numbered Twenty-Six Hundred and Fifty-Seven, Known As The Administrative CodeAct No. 2702 • Mar 9, 1917 • Statutes
- An Act to Amend Section 1458 of Act No. 2711, Known as the Administrative Code, as AmendedAct No. 3074 • Mar 16, 1923 • Statutes
- Amendments to Act No. 2711 (Revised Administrative Code)Act No. 3691 • Nov 20, 1930 • Statutes
- An Act to Amend Subsection (l) of Section 2029 of Act No. 2711, Known as the Administrative CodeAct No. 2856 • Mar 12, 1919 • Statutes
Browse More Statutes
Explore other laws in the Statutes category.
View All StatutesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law