Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes
Act No. 1182, enacted on June 8, 1904, mandates the preliminary listing and inventory of manufacturers of alcoholic beverages, tobacco products, and matches in the Philippines. The Acting Collector of Internal Revenue, along with provincial treasurers, is responsible for compiling lists that include manufacturers’ details, production outputs, and estimates for the upcoming fiscal year. Additionally, they are authorized to conduct inventories of stocks held by these manufacturers. This act aims to establish a basis for taxation under internal revenue laws and emphasizes the urgency of its implementation.
Quick Answers
- What is Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes about?
- Act No. 1182, enacted on June 8, 1904, mandates the preliminary listing and inventory of manufacturers of alcoholic beverages, tobacco products, and matches in the Philippines. The Acting Collector of Internal Revenue, along with provincial treasurers, is responsible for compiling lists that include manufacturers’ details, production outputs, and estimates for the upcoming fiscal year. Additionally, they are authorized to conduct inventories of stocks held by these manufacturers. This act aims to establish a basis for taxation under internal revenue laws and emphasizes the urgency of its implementation.
- What type of law is Act No. 1182?
- Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes (Act No. 1182) is a Philippine Statutes enacted by the Congress of the Philippines.
- When was Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes enacted?
- Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes (Act No. 1182) was enacted on Jun 8, 1904.
- What is the citation for Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes?
- Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes, Act No. 1182, Jun 8, 1904 (Philippines)
Law Information
- Reference Number
- Act No. 1182
- Date Enacted
- Category
- Statutes
- Subcategory
- Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 8, 1904
ACT NO. 1182
AN ACT TO PROVIDE FOR A PRELIMINARY LISTING OF MANUFACTURERS OF ALCOHOLIC AND TOBACCO PRODUCTS AND MATCHES, AND FOR AN INVENTORY OF THE STOCKS OF GOODS IN THEIR POSSESSION WITH A VIEW TO FURNISHING A BASIS FOR TAXATION BY AN INTERNAL-REVENUE LAW
SECTION 1. The Acting Collector of Internal Revenue shall at once secure in the city of Manila and in the provinces, through the provincial treasurers, the listing of all distillers, rectifiers, and manufacturers of alcoholic liquors, manufacturers of fermented liquors, of cigars, cigarettes, and other tobacco products, and of matches, and shall transmit such lists as soon as prepared to the Secretary of Finance and Justice. cdt
SECTION 2. Such lists shall contain the name and residence of each manufacturer, the location of each manufactory, the output during the current fiscal year in liters, thousands, kilograms, or other count or measurement of the several articles actually manufactured in each of said manufactories during said year, and, as approximately as may be possible, an estimate of the prospective output during the fiscal year ending June thirtieth, nineteen hundred and five.
SECTION 3. At the time of making such lists the Acting Collector of Internal Revenue and provincial treasurers, or their deputies, shall prepare a complete inventory of all stocks of such alcoholic or fermented liquors, cigars, cigarettes, other tobacco products, and matches as may be then on hand in the manufactory premises where produced or undisposed of in the possession of the manufacturers thereof, and for such purpose shall have the right to enter upon such premises and make such inventory. Record shall be kept thereafter by each manufacturer of all such goods manufactured in his manufactory or disposed of by him.
SECTION 4. 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 5. This Act shall take effect on its passage. casia
Enacted, June 8, 1904
Cite This Law
Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes, Act No. 1182, Jun 8, 1904 (Philippines)
Preliminary Listing of Manufacturers of Alcoholic and Tobacco Products and Matches for Taxation Purposes, Act No. 1182 (Phil. 1904)
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