Authority to Municipalities or Municipal Districts to Impose Taxes on Gathering of Edible Birds' Nests
Act No. 3379, enacted on December 3, 1927, grants municipalities and municipal districts in the Philippines the authority to impose license taxes on the collection of edible birds' nests or to grant exclusive privileges for their gathering. The rates for these taxes are to be established by municipal ordinances. However, this act does not allow municipalities to regulate the establishment of closed seasons or other conservation measures for the birds, as such powers are reserved for the Secretary of Agriculture and Natural Resources. The law took effect immediately upon approval.
Law Information
- Reference Number
- Act No. 3379
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
December 3, 1927
ACT NO. 3379
AN ACT AUTHORIZING MUNICIPALITIES OR MUNICIPAL DISTRICTS TO IMPOSE LICENSE TAXES ON OR LET THE PRIVILEGE OF GATHERING EDIBLE BIRDS' NESTS THEREIN, AND FOR OTHER PURPOSES
SECTION 1. Municipalities or municipal districts shall have authority, within their respective territorial jurisdiction, to impose municipal license taxes on the privilege of collecting edible birds' nest at rates fixed by ordinance of the council, or to grant the exclusive privilege of gathering edible birds' nests in accordance with the provisions of the general municipal law concerning the letting of fisheries and municipal public utilities: Provided, That this authority shall not be interpreted as empowering said municipalities to regulate the establishment of a close season for the collection of edible birds' nests, or to prescribe rules and regulations for the preservation of the lives of such birds and the industry itself, which, by law, is vested in the Secretary of Agriculture and Natural Resources.
SECTION 2. This Act shall take effect upon its approval.
Approved, December 3, 1927.
Cite This Law
Authority to Municipalities or Municipal Districts to Impose Taxes on Gathering of Edible Birds' Nests, Act No. 3379, Dec 3, 1927 (Philippines)
Authority to Municipalities or Municipal Districts to Impose Taxes on Gathering of Edible Birds' Nests, Act No. 3379 (Phil. 1927)
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- Amendments to Act No. 2590Commonwealth Act No. 491 • Jun 18, 1939 • Statutes
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