Commonwealth Act No. 627, enacted on June 7, 1941, appropriates funds from the Coconut Oil Excise Tax Fund for various governmental purposes for the fiscal year ending June 30, 1942. It allocates a total of PHP 32,661,000 across various departments, including education, agriculture, public works, and national defense, with specific projects aimed at economic independence and development in the Philippines. The Act also provides the President of the Philippines with authority to transfer appropriated funds, suspend expenditures in case of national emergencies, and utilize unexpended balances for future fiscal years. Additionally, it outlines specific uses for the appropriated funds, ensuring they contribute to the nation's economic growth and preparedness for independence.
June 7, 1941
COMMONWEALTH ACT NO. 627
AN ACT APPROPRIATING AMOUNTS FROM THE COCONUT OIL EXCISE TAX FUND COLLECTED ON AND AFTER JANUARY FIRST, NINE HUNDRED AND THIRTY-NINE, FOR THE FISCAL YEAR ENDING JUNE THIRTIETH, NINETEEN HUNDRED AND FORTY-TWO
SECTION 1. Appropriation of Funds. — The following sums, or so much thereof as may be necessary, are appropriated out of the collections that accrued and shall accrue to the Coconut Oil Excise Tax Fund in the Philippine Treasury on and after January first, nineteen hundred and thirty-nine, for the purposes hereunder specified, for the fiscal year ending June thirtieth, nineteen hundred and forty-two, unless otherwise stated:
OFFICE OF THE PRESIDENT
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1. | For scholarships in the United | |
States, or in foreign countries, | ||
along scientific and technical lines | ||
related to the development of | ||
agriculture, commerce, and industries, | ||
and other activities, and for expenses | ||
of an economic commission to go | ||
abroad to survey economic projects | ||
and practices, that may help in the | ||
adjustment of Philippine economy to | ||
a position independent of trade | ||
preferences in the United States | ||
and otherwise prepare the Philippines | ||
for the assumption of the responsibilities | ||
of an independent state. | P150,000.00 | |
2. | For the promotion and development | |
of the tourist trade in the Philippines | ||
to be undertaken by any department, | ||
corporation, agency, or instrumentality | ||
of the Government which the President | ||
of the Philippines may designate. | 100,000.00 | |
—————— | ||
Total for the office of the President | P250,000.00 | |
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DEPARTMENT OF AGRICULTURE AND COMMERCE
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3. | Additional appropriation to continue | |
the agronomical survey of the | ||
Philippines in accordance with the | ||
provisions of Commonwealth Act | ||
No. 418 | P168,000.00 | |
4. | Additional appropriation for the | |
establishment, improvement, development, | ||
maintenance, and operation of | ||
agricultural experiment and demonstration | ||
stations under the provisions of | ||
section 1754 of the Administrative Code | 400,000.00 | |
5. | Additional appropriation to | |
continue the reforestation and | ||
afforestation of watersheds, denuded areas, | ||
and cogon or open lands within | ||
forest reserves, communal forests, | ||
national parks and timberlands, sand | ||
dunes, and such other areas already | ||
certified as public forest lands, in | ||
accordance with the provisions of | ||
Commonwealth Act No. 304 | 540,000.00 | |
6. | Additional appropriation for the | |
classification, survey, and subdivision | ||
of agricultural lands of the public | ||
domain, especially those lying along | ||
national highways, in accordance | ||
with the provisions of Commonwealth | ||
Act No. 347 | 1,350,000.00 | |
7. | For the organization, maintenance | |
and operation of a School of | ||
Fisheries under the Division (Bureau) | ||
of Fisheries | 333,000.00 | |
8. | For the creation of a special fund | |
to be known as the "Cinchona | ||
Plantation Revolving Fund" for the | ||
establishment, cultivation, development, | ||
maintenance, and operation of cinchona | ||
plantations in public forest lands to be | ||
administered by the Bureau of Forestry | 150,000.00 | |
—————— | ||
Total for the Department of Agriculture | ||
and Commerce | P2,941,000.00 | |
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DEPARTMENT OF PUBLIC WORKS AND COMMUNICATIONS
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9. | For the construction of flood | |
control works on the Agno River | ||
System and the Pampanga River | ||
System as authorized in items | ||
D (w) and D (x) under section 1 of | ||
Commonwealth Act No. 330 | P250,000.00 | |
10. | For the construction of irrigation | |
systems as authorized by Commonwealth | ||
Act No. 369 | 2,520,000.00 | |
11. | Additional appropriation for the | |
construction, maintenance, and | ||
operation of irrigation systems in | ||
accordance with the provisions of | ||
Act No. 2940 | 2,000,000.00 | |
12. | For the construction of a Central | |
Airport for Manila | 1,000,000.00 | |
—————— | ||
Total for the Department of Public | ||
Work and Communications | P5,770,000.00 | |
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DEPARTMENT OF NATIONAL DEFENSE
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13. | Additional appropriation for | |
expenses of the Philippine Army, | ||
including those for augmenting and | ||
strengthening the Philippine Constabulary, | ||
as recommended by the Civilian | ||
Emergency Planning Board, subject | ||
to authorization by the President | ||
of the Philippines, this appropriation | ||
to be available upon approval of this Act | P3,000,000.00 | |
—————— | ||
Total for the Department of National Defense | P3,000,000.00 | |
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GOVERNMENT CORPORATIONS
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14. | Additional appropriation for the | |
special fund created in Commonwealth | ||
Act No. 521 for the establishment, | ||
equipment, maintenance, and operation | ||
of textile mills by any government-owned | ||
corporation, agency, or instrumentality | ||
of the Government which the President | ||
of the Philippines may designate | P1,500,000.00 | |
15. | For a geological and geophysical | |
survey of mineral oil deposits to | ||
be undertaken by any government-owned | ||
corporation, agency, or instrumentality | ||
of the Government which the President | ||
of the Philippines may designate | P500,000.00 | |
16. | Additional appropriation for the | |
special fund created in Commonwealth | ||
Act No. 521 for the promotion of | ||
the abaca industry by the National | ||
Abaca and other Fibers Corporation, | ||
or any agency or instrumentality of | ||
the Government which the President | ||
of the Philippines may designate, whose | ||
aims shall be to improve the quality of | ||
abaca and to lower its cost of production | ||
and marketing so as to adequately meet | ||
the requirements of local industry and | ||
foreign markets, with a view to placing | ||
this product in a position independent | ||
of trade preferences in the United States | ||
and otherwise to develop and adjust | ||
the abaca industry as to contribute | ||
effectively in strengthening the | ||
national economy of the Philippines | ||
preparatory to the assumption of | ||
the responsibilities of an independent | ||
state |
500,000.00
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17. | Additional appropriation for the | |
special fund created in Commonwealth | ||
Act No. 521 for the acquisition, | ||
settlement, and cultivation of undeveloped | ||
agricultural lands, for providing | ||
opportunity to own farms to tenant | ||
farmers and small farmers from | ||
congested areas, and for encouraging | ||
migration to sparsely populated | ||
regions and facilitating the amalgamation | ||
of the people in different sections of | ||
the Philippines, for the purpose of | ||
developing new crops that could take | ||
the place of the present export crops | ||
which may suffer from the loss of | ||
preferences which they enjoy in the | ||
American markets and otherwise help | ||
in the adjustment of the national economy | ||
of the Philippines so as to prepare the | ||
latter for the assumption of the responsibilities | ||
of an independent state, such activities | ||
to be undertaken by the National Land | ||
Settlement Administration, or any agency | ||
or instrumentality of the Government | ||
which the President of the Philippines may | ||
designate |
P2,500,000.00
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18. | Additional appropriation for the | |
special fund created in Commonwealth | ||
Act No. 521 under the administration | ||
of the Agricultural and Industrial | ||
Bank of the Philippines, for carrying | ||
out the following objectives: (1) to | ||
grant agricultural loans; (2) to | ||
grant industrial loans; (3) to | ||
establish and operate bonded warehouses; | ||
(4) to subscribe for, underwrite, | ||
purchase, or guarantee bonds | ||
issued by non-governmental agricultural | ||
or industrial concerns; and (5) to | ||
grant loans for the purchase or charter | ||
of vessels to be operated in the foreign | ||
trade: Provided, That in accomplishing | ||
the above enumerated objectives the | ||
purpose shall be to adjust Philippine | ||
economy to a position independent of | ||
trade preferences in the United States | ||
and otherwise prepare the Philippines | ||
for the assumption of the responsibilities | ||
of an independent state |
10,000,000.00
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19. | Additional appropriation for the special fund |
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known as the "Coconut Industry |
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Promotion Fund" created by Commonwealth |
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Act No. 518, entitled "An Act to establish |
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the National Coconut Corporation" |
2,000,000.00
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20. | Additional appropriation for the special |
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fund known as the "Tobacco Industry | ||
Promotion Fund" created by Commonwealth | ||
Act No. 519, entitled "An Act to establish | ||
the National Tobacco Corporation" |
500,000.00
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21. | Additional appropriation for the Sinking | |
Fund Reserve for the amortization of the | ||
outstanding bonded debt of the Manila | ||
Railroad Company created in item | ||
18, section one of Commonwealth Act | ||
No. 552 |
3,000,000.00
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22. | Additional appropriation for the Alabang | |
Laboratories Revolving Fund to defray | ||
the expenses for the construction, repair, | ||
and improvement of the buildings, and | ||
the acquisition of fixtures and equipment, | ||
and other facilities that may be necessary | ||
to convert the Alabang Laboratories of | ||
the Institute of Hygiene, University of | ||
the Philippines, into a modern State | ||
Public Health Laboratory: Provided, That | ||
this appropriation or any part thereof | ||
may be used for the establishment, | ||
acquisition, or leasing of similar laboratories | ||
if in the judgment of the President of the | ||
Philippines such action is necessary to | ||
insure an adequate supply of vaccine, | ||
sera, and other biological products needed | ||
for the protection of the public health |
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in times of emergency: Provided, further, |
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That this appropriation shall be available |
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for expenditure upon approval of this Act |
200,000.00
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Total for Government Corporations |
P20,700,000.00
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——————
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GRAND TOTAL |
P32,661,000.00
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SECTION 2. Reduction of Appropriations Previously Authorized for the Same Purposes. — The appropriations authorized in Commonwealth Acts Numbered Three hundred thirty, Three hundred sixty-nine, and Four hundred fifty-nine for the same purpose for which appropriations made in this Act are intended are reduced to the extent of the amounts of the latter.
SECTION 3. Investment of Sinking Fund Reserve. — The Treasurer of the Philippines is authorized to invest the whole or any part of the appropriation for the Sinking Fund Reserve authorized in item 21 of section one hereof in accordance with the provisions of Act Numbered Three thousand fourteen. All expenses in connection with such investment shall be charged against the said sinking fund reserve.
SECTION 4. Reversion of Unexpended Balances. — Any balance of the appropriations herein provided remaining unexpended at the end of the fiscal year for which authorized shall continue to be available for expenditure for the same purposes during the subsequent fiscal years until exhausted, or the work or purpose for which the appropriation was made has been completed or accomplished. In the latter case, such unexpended balance shall revert to the unappropriated surplus of the fund.
SECTION 5. Authority of the President to Transfer Amounts. — The President of the Philippines is authorized to transfer any amount appropriated for any item or portion thereof in any purpose to any other item or items under the same purpose.
SECTION 6. Suspension of expenditure of Appropriations. — The President of the Philippines is authorized to suspend or otherwise stop the expenditure of any amount herein appropriated for any purpose, or any portion thereof, whenever in his opinion the public interest so requires, and thereupon the funds affected by such action shall become available for expenditure in connection with the national defense of, and the protection of the civilian population in, the Philippines in case of any national emergency, including increases in the expenses of the Philippine Army and the Philippine Constabulary as well as expenses for the organization of volunteer or home guards, or for any other expenditure authorized in this Act, as the President may determine, the provisions of this Act or any other Act to the contrary notwithstanding.
SECTION 7. Authority to Purchase Automobile, Auto-jitneys, or Station Wagons. — When expressly authorized by the President of the Philippines, the appropriation authorized in items 16, 17, 18, 19, 20, and 22 of section one hereof may be used for the purchase of automobiles, auto-jitneys, or station wagons.
SECTION 8. Purpose for Which Appropriations May Be Used. — The amounts appropriated in this Act shall be disbursed in conformity with the provisions of this Act and of the Act of Congress of March twenty-fourth, nineteen hundred and thirty-four (Public Act No. 127, 73rd Congress), as amended by the Act of Congress of August seventh, nineteen hundred and thirty-nine (Public Act No. 300, 76th Congress).
SECTION 9. Effective Date. — This Act shall take effect on July first, nineteen hundred and forty-one, except where otherwise stated.
Approved: June 7, 1941