An Act to Amend Subsection (F) of Section Three Hundred and Forty-Four of The Administrative Code
Act No. 2749, approved on February 21, 1918, amends subsection (f) of Section 344 of the Administrative Code. It expands the definition of "machinery" to include various mechanical devices used in industrial, agricultural, or manufacturing contexts. Additionally, the Act provides a temporary tax exemption for tobacco curing sheds built according to legal standards, valid until December 31, 1922. The law takes effect upon its approval.
Law Information
- Reference Number
- Act No. 2749
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
February 21, 1918
ACT NO. 2749
AN ACT TO AMEND SUBSECTION (F) OF SECTION THREE HUNDRED AND FORTY-FOUR OF THE ADMINISTRATIVE CODE
SECTION 1. Subsection (f) of section three hundred and forty-four of the Administrative Code is hereby amended to read as follows:
"(f) Machinery, which term shall embrace machines, mechanical contrivances, instruments, tools, implements, appliances, and apparatus used for industrial, agricultural or manufacturing purposes: Provided, That until December thirty-one, nineteen hundred and twenty-two, sheds built in accordance with law and used exclusively for the curing of tobacco shall also be included as property exempt from tax under this subsection."
SECTION 2. This Act shall take effect on its approval.
Approved: February 21, 1918.
Cite This Law
An Act to Amend Subsection (F) of Section Three Hundred and Forty-Four of The Administrative Code, Act No. 2749, Feb 21, 1918 (Philippines)
An Act to Amend Subsection (F) of Section Three Hundred and Forty-Four of The Administrative Code, Act No. 2749 (Phil. 1918)
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