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ACT NO. 1455
ACT NO. 1455 - AN ACT SUSPENDING
THE COLLECTION OF THE LAND TAX THROUGHOUT THE PHILIPPINE ISLANDS,
OUTSIDE THE CITY OF MANILA, DURING THE CALENDAR YEAR NINETEEN HUNDRED
AND SIX, APPROPRIATING FUNDS FROM THE INSULAR TREASURY FOR
REIMBURSEMENT TO THE PROVINCES AND MUNICIPALITIES OF THE SUMS WHICH
THEY WILL LOSE BY REASON OF THE SUSPENSION OF THE LAND TAX, AND
PROVIDING A METHOD OF EQUALIZATION AND REVALUATION OF LAND ASSESSMENTS
AND OF OBTAINING INFORMATION AS TO THE RENTAL VALUES OF LANDS AND
IMPROVEMENTS THEREON
Section 1. The collection
of the land tax for the calendar year nineteen hundred and six
throughout all the provinces and municipalities of the Philippine
Islands, except the city of Manila, is hereby suspended and no land tax
shall be collected therein, either now or hereafter, for the calendar
year nineteen hundred and six, but this suspension shall not affect the
collection of taxes for prior years and still uncollected. The existing
laws in relation to land taxes shall continue in full force and effect,
except for the calendar year nineteen hundred and six, and except as in
this Act provided.
Sec. 2. There is hereby appropriated, out of any
funds in the Insular Treasury not otherwise appropriated, the sum of
two million six hundred and ninety thousand eight hundred and ninety
pesos and sixty-nine centavos for the purpose of reimbursing for the
calendar year nineteen hundred and six, to the several provinces and
municipalities, not including the city of Manila, the amounts which
those provinces and municipalities collected from land taxes during the
fiscal year nineteen hundred and five. Such reimbursement shall be made
in the following manner: Two-twelfths thereof immediately, for the
months of January and February, nineteen hundred and six, and
one-twelfth thereof on the fifteenth day of each calendar month from
March to December, nineteen hundred and six, inclusive. Moneys so
appropriated shall be paid into the several provincial treasuries, and
shall be for such an amount for each provincial treasury as will equal
the total amount actually collected in such province for land taxes in
the fiscal year nineteen hundred and five. Funds so received by the
provincial treasurers shall be apportioned and expended in precisely
the same way that by existing law the land taxes collected in the
fiscal year nineteen hundred and five were apportioned and expended.
Sec. 3. A new assessment of the real estate in
each municipality outside the city of Manila shall be made during the
calendar year nineteen hundred and six, in the manner hereinafter
provided, and such assessment shall state not only the value of the
land assessed but also the annual rental value thereof.
(a) A board of assessors shall be constituted as
provided in paragraph (a) of section forty-nine of Act Numbered
Eighty-Two, entitled "A general Act for the organization of municipal
governments in the Philippine Islands." The board shall be governed by
the provisions of paragraphs (a) and (b) of said section forty-nine of
Act Numbered Eighty-two.
(b) Before entering upon their duties and the
organization of the board, the members shall take and subscribe an oath
before the municipal secretary, who is hereby given authority to
administer oaths for this purpose, in the following words:
"I
_______________, do solemnly swear (or affirm) that I will appraise all
the real property subject to taxation in the municipality of
____________, so far as required by law, at its true value in money and
will set forth the same in the tax list of said municipality at its
true value in money; that I will also appraise the annual rental value
in money and set the same in the tax list of said municipality at its
true value in money and will faithfully discharge all the duties
imposed upon me by law. So help me God. (Last four words to be omitted
in case of affirmation.)
"____________________
(Signature of assessor.)
"Sworn and subscribed to before
me this _______ day of _________, 19____.
"____________________________
"(Signature of municipal
secretary.)"
Such an oath when subscribed, shall be filed with the municipal
secretary, who shall record the entire oath and certificate upon the
records of the board.
(c) Each real-estate owner shall cause to be prepared
a statement of the lands and improvements thereon, with the other data
required by section fifty-one of Act Numbered Eighty-two, together with
his own statement of the annual rental value of his real estate. That
statement when completed and verified, shall be filed in the manner
provided in said section fifty-one.
(d) On the first day of March, nineteen hundred and
six, or as soon thereafter as practicable, the assessors shall meet and
take the oath of office, organize and proceed to make a list of all the
taxable real estate, including land and improvements, in the
municipality, arranged in the manner provided in section fifty-two of
said Act Numbered Eighty-two, and shall proceed in other respects as
provided in said section fifty-two, but in addition to the provisions
therein they shall in their final assessments state the annual rental
cash value of each parcel of land and improvements thereon in addition
to stating the value thereof.
(e) As to assessment of parcels of land and
improvements whose owners are unknown, and as to procedure after having
completed the list of taxpayers, and as to the insertion in the list of
real estate which has heretofore escaped taxation, the assessors shall
proceed as provided in sections fifty-three, fifty-four, and fifty-five
of said Act Numbered Eight-two; but in addition to listing the value of
each parcels of land and improvements, they shall likewise list the
annual rental value thereof, as they may find to be just.
(f) The board of assessors shall complete their
listing of real property on or before June first, nineteen hundred and
six, and shall authenticate the same by signing the following
certificate at the foot of the list:
"We
hereby certify that the foregoing list contains a true statement of the
aggregate amount of taxable real estate and the annual rental value
thereof belonging to each person named in the list, according to the
best of our knowledge and belief."
(g) Upon the completion of the list assessors shall
proceed as to filing the same, notifying the public thereof, and fixing
a date for the purpose of hearing complaints, and as to proceedings to
hear complaints, in the manner provided in section fifty-seven of Act
Numbered Eighty-two. Persons who feel aggrieved by the final action of
the assessors may appeal therefrom, in the manner provided in section
fifty-eight of said Act Numbered Eighty-two, to a provincial board of
tax appeals, which shall consist of the provincial board and two other
residents of the province (taxpayers) to be appointed by the
Governor-General, by and with the consent of the Philippine Commission.
A majority of the board shall constitute a quorum, and the action of
the board shall be in accordance with the vote of a majority of a
quorum. The board of tax appeals shall be organized on the first day of
July, nineteen hundred and six, and shall forthwith give notice to the
municipal council of each municipality in the province that the board
of tax appeals will hear all complaints against the assessment and
valuation of lands and the rental value thereof, including the
improvements thereon, in the several municipalities, at the times and
places stated in the notice. The notices above required shall be
transmitted in the manner fixed by section two of Act Numbered Five
hundred and eighty-two, entitled, "An Act to provide for the partial
revision of the assessments upon real estate in the municipalities in
the Philippine Islands outside the city of Manila." The time fixed for
hearing and receiving complaints shall not be earlier than the tenth
day of July and not later than the fifteenth day of August, nineteen
hundred and six. A date within the limits in this paragraph named shall
be fixed for hearing complaints from each municipality.
(h) The duties of the municipal council in regard to
notices of hearing before the board of tax appeals shall be as defined
in section three of said Act Numbered Five hundred and eighty-two.
(i) The board of tax appeals shall be governed, in
hearing complaints and in the increasing or decreasing of values and
the equalization thereof in the different municipalities of the
provinces, and in their proceedings in relation to property which is
exempt from taxation, by the provisions of sections five, six, and
seven of said Act Numbered Five hundred and eighty-two. The powers of
the board of tax appeals shall extend to revision of the annual rental
values as well as to the values of the property in question: PROVIDED,
HOWEVER, That all values shall be stated in Philippine currency instead
of in United States money.
(j) When the revision of the assessed value of all
lands and improvements and the rental value thereof in the provinces
shall have been completed by the board of tax appeals in accordance
with the provisions of this Act, the members of such board shall, on or
before the first day of September, nineteen hundred and six, certify
over their signatures, a list of the changes made by them in the
previous assessments, together with a list of the total assessment of
taxable lands and improvements and the annual rental value in each
municipality, and the municipal council of each municipality in the
province shall file the same in the office of the secretary of the
municipality. The list so filed shall be a substitute for the one now
existing, and it shall thereafter be the legal list of assessments; and
upon the list so certified, thereafter the collection of taxes shall be
made, except as herein otherwise provided. The original of the revised
list of assessments shall be certified by the board and delivered to
the treasurer of the province and remain in his office, and upon this
list he shall thereafter make his collections, unless such list is
modified in the manner hereinafter provided in this Act.
(k) The revised tax list so made shall constitute the
lawful assessment of real property and improvements and the annual
rental value thereof in the several municipalities of the province
until another general assessment shall be made, except as hereinafter
provided. The provisions of existing law as modified by this Act in
relation to the assessment and collection of taxes upon real estate and
improvements and the annual rental value shall be applicable to the
assessment and collection of taxes upon the values in this Act provided
for, unless a new system of taxation shall be legislative enactment be
inaugurated based upon annual rental values in lieu of the collection
of taxes upon assessed values.
(l) Members of the board of tax appeals shall be
governed by the provisions of section ten of said Act Numbered Five
hundred and eighty-two, and before entering upon the performance of
their duties shall take and subscribed the following oath before any
officer authorized to administer oaths:
"I
do solemnly swear (or affirm) that I will well and truly revise all the
assessments and valuations of the value of real estate and improvements
thereon and of the annual rental value thereof, and will well and truly
assess new improvements not before assessed, all according to their
value in money, and make due certificate of the same to the treasurer
of the province and to the municipal board of each municipality as to
the lands and improvements thereon and the annual rental value in such
municipality. So help me God. (In case of affirmation the last four
words to be stricken out.)
"(Signature) ____________
"Subscribed and sworn to (or
affirmed) before me this _______ day of _________, 19___.
"______________________________"
(Signature of officer
administering oath.)
(m) The duties of the provincial secretary in regard
to the board of tax appeals shall be as now provided in section twelve
of said Act Numbered Five hundred and eighty-two, including the
provisions thereof in relation to the civil service law. The terms of
subordinates to aid the secretary in his work shall end on the first
day of September, nineteen hundred and six, or sooner if the work
required by this Act shall be sooner accomplished.
(n) Each of the two members of the board of tax
appeals appointed by the Governor-General, by and with the consent of
the Philippine Commission, shall receive for each day's session of the
board upon which he was in actual attendance, the sum of eight pesos,
and his actual expenses for travel and subsistence, not exceeding three
pesos per day, while in attendance upon the board and its meetings from
the time he leaves his usual place of residence until he returns to the
same. In case the usual place of residence of such member shall be so
far distant from the capital as to make it impracticable for him to go
to his home on Sunday and return upon Monday, he shall be allowed the
per diem for Sunday as well as the days when the board is in actual
session. The salaries and expenses lawfully incurred in pursuance of
the provisions of this Act relating to the board of tax appeals shall
be paid out of the provincial funds.
(o) The board of tax appeals shall cease to exercise
any power under this Act on and after the fifteenth day of September,
nineteen hundred and six.
Sec. 4. There shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission,
a central equalizing board for the purpose of making a general review
of the assessment and valuations as finally perfected by the several
boards of tax appeals throughout all the provinces, and for securing,
so far as practicable, a uniform basis of valuation and of assessments
of rental values. Members of the central equalizing board shall each
receive a compensation of twenty pesos per day for the time actually
employed in the performance of their duties, together with their
necessary traveling expenses, including subsistence when absent from
Manila, to be paid out of the Insular Treasury. The chairman of the
board shall be designated by the Governor-General in his original
appointment, and shall preside at the meetings, but in his absence the
members present may elect a temporary presiding officer. A majority of
the board shall constitute a quorum, and the action of a majority of
the quorum shall be binding as the action of the board. The board shall
organize and enter upon the performance of their duties on September
first, nineteen hundred and six.
The duties of the board shall be as follows:
(a) It shall make due investigation to ascertain
whether in any province the rate of valuations and assessments, both as
to the value of the land and improvements and as to the annual rental
values, are in excess of true valuations and assessments as compared
with the valuations and assessments of like property in other
provinces, or are below such assessments of like property in other
provinces, and shall raise or lower the average valuation as it may
find to be just and expedient, for the purpose of securing a
substantially equal basis of taxation throughout the Islands.
(b) In cases of alleged inequity and injustice on the
part of the board of tax appeals in any province in any particular case
or cases, the central equalization board may in its discretion revise
and correct any errors or injustices that may be shown to have existed
by reason of the action of boards of tax appeals, due notice and an
opportunity for hearing being given to persons interested and to the
provincial board of the province affected before any such action shall
be taken.
(c) The central board shall have the power to summon
witnesses and to enforce their attendance in the same manner that the
Courts of First Instance summon and enforce the attendance of
witnesses, and may administer oaths to witnesses.
(d) It shall prepare a report wherein it shall set
forth the amount that would be realized from taxation at the rates
provided by law if taxes were collected upon the valuations of land as
finally determined, and also the amount that would be realized by a
system of taxation based upon rental values, and shall state in detail
the reasons for their conclusions and their recommendations. It shall
not, however, recommend any system of taxation based upon rental values
that would produce a substantially less sum in the way of revenues for
local purposes that would be produced by a taxation based upon of lands
and improvements by existing law.
(e) It shall report any information which it may
ascertain and which in its opinion would be useful to the Commission as
a basis for additional legislation upon the subject of securing
revenues from lands and improvements thereon for the benefit of the
provinces and municipalities.
(f) It may hold its sessions in the city of Manila
and in any province or municipality where it shall find it desirable to
hold such sessions, or it may, in its discretion, send one or more of
its members into any province or municipality to act as a special
committee of investigation. In the city of Manila the Executive Bureau
shall provide room in which its sessions may be held, and in the
provinces the board shall be entitled to the use of a room in the
provincial building for that purpose.
(g) A secretary shall be appointed by the
Governor-General for the aid of the central board and to record its
proceedings, who shall be competent to take testimony in shorthand, and
such secretary shall be entitled to a compensation at the rate of three
hundred pesos per month and actual and necessary traveling expenses,
including subsistence; but nothing shall be allowed for subsistence of
the secretary during the time sessions are held in the city of Manila.
The necessary stationery will be provided for use of the central board,
and all expenses thereof, including those of the secretary, shall be
paid from the Insular Treasury.
(h) The board shall complete and file its report with
the Governor-General not later than November fifteenth, nineteen
hundred and six, after which date all expenses of the board shall cease.
Sec. 5. All assessment lists and valuations as
finally established by the central equalization board shall constitute
the lawful assessments of real property and improvements thereon and
the annual rental values in the several provinces and municipalities
thereof until another general assessment shall be provided by law,
anything contained in this Act to the contrary notwithstanding.
Sec. 6. 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. 7. This Act shall take effect on its passage.
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