Section 1. Act Numbered
Three hundred and forty-one, whereby new boundaries are fixed for the
city of Manila, is hereby amended by renumbering sections five and six
of said Act, so that they shall be numbered respectively six and seven,
and by inserting a new section to be numbered section five and to read
as follows:
"SECTION
5. The taxable real estate in the territory hereby
annexed to the city of Manila shall be valued and listed, for the
purposes of taxation, and the taxes thereon shall be assessed and
collected in the manner provided in Act Numbered One hundred and
eighty-three incorporating the city of Manila, except as hereinafter
provided:
"(a) Provided,
That in making a list of all taxable real estate in the territory by
this Act added to the City of Manila, the City Assessor and Collector
may dispense with sworn statements made by the owners of the property.
"(b)
And provided further, That a tax of one-half of one per centum, instead
of a tax of one per centum, on the assessed value of all real estate in
the territory hereby added to the city of Manila subject to taxation,
is hereby levied for the year nineteen hundred and one; and that the
time within which payment may be made of taxes on real estate in the
territory in this section referred to, without suffering the penalty of
nonpayment, is extended to December first, nineteen hundred and two, in
the case of such taxes for the years nineteen hundred and one and
nineteen hundred and two, and that the lien upon the real estate in
said territory for taxes levied for the years nineteen hundred and one
and nineteen hundred and two shall attach upon and after the
twenty-fifth day of July, nineteen hundred and two.
"(c) And
provided further, That the date when the City Assessor and Collector
shall complete the listing and valuation of all the real estate within
the territory in this section referred to is extended to the first day
of August, nineteen hundred and two, so that such listing and valuation
is required to be completed on or before that date.
"(d)
And provided further, That in the published notice informing the public
that the list of real estate situated within the territory in this
section referred to and the assessed value hereon has been completed
and is on file, the date fixed on which the City Assessor and Collector
will be in his office for the purpose of hearing complaints shall not
be later than the fifteenth day of August, nineteen hundred and two.
"(e) And
provided further, That the Board of Tax Appeals shall meet on the first
Monday of September, nineteen hundred and two, for the purpose of
hearing all appeals duly transmitted to it relating to the listing and
valuation of real estate in the territory in this section referred to.
"(f) And
provided further, That the assessment first made of the real estate in
the territory in this section referred to shall continue in force so
long, and only so long, as the assessment first made in the other
districts of the city of Manila shall continue.
"(g) And
provided further, That the City Assessor and Collector shall deposit
one-half of all the taxes on real estate in the territory in this
section referred to, for the year nineteen hundred and one, in the
Insular Treasury to the credit of the provincial treasurer of the
Province of Rizal for the general uses of that province, in accordance
with the provisions of the Provincial Government Act, and the remaining
one-half thereof shall belong to the city of Manila, like all other
taxes assessed in other parts of said city."
Sec. 2. 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. 3. This Act shall take effect on its passage.
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