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A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
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ACT NO. 1182
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 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.
Sec. 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.
Sec. 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.
Sec. 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.
Sec. 5. This Act shall take effect on its passage.
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