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ACT NO. 2396
ACT NO. 2396 - AN ACT MAKING
EXTENSIVE TO THE DEPARTMENT OF MINDANAO AND SULU THE PROVISIONS OF THE
PROVINCIAL GOVERNMENT ACT AND OTHER ACTS RELATIVE TO THE CEDULA TAX AND
INCREASED CEDULA TAX, UNDER CERTAIN CONDITIONS, AND REPEALING ACT
NUMBERED THREE HUNDRED AND SIX OF THE LEGISLATIVE COUNCIL OF SAID
DEPARTMENT AND ALL OTHER ACTS INCONSISTENT HEREWITH
Section 1. The provisions of the Provincial Government Act
and all other general provisions of law relative to the establishment
of the cedula tax and the imposition, collection, execution, and
disposal of the revenues accruing from said tax, as increased, are
hereby made extensive to the Department of Mindanao and Sulu: Provided,
However,
(a) That the
powers vested by said laws in the
provincial boards with regard to the said tax shall, until otherwise
provided, be exercised by the legislative council of said department.
(b) That the resolution and publication required by
said laws for the purposes of the said imposition may be adopted at any
time before April first, nineteen hundred and fourteen, so far as the
current year is concerned.
(c) That the one-half of the revenues derived from
this tax accruing to the road and bridge fund shall be covered into the
road and bridge fund, which is hereby created, of the district of said
department wherein it was collected, and shall be expended within the
said district, without considering municipal limits, upon appropriation
by the legislative council.
(d) That the treasurer of the Department of Mindanao
and Sulu may appoint such special deputies as he may deem necessary for
the collection and execution of the payment of the cedula tax in each
district, and pay to the persons so appointed, including persons
otherwise compensated by the Government, a commission of not to exceed
ten per centum on the money collected by each, which commission shall
be stated in his appointment.
(e) That the Moros and the members of other
non-Christian tribes shall be equally subject to the payment of the
ordinary and the increased cedula taxes.
(f) That persons delinquent in the payment of the
ordinary or increased cedula tax, though residing without the limits of
a municipality, shall be tried for such delinquency before any court
inferior to a Court of First Instance, established in the municipality,
or before any other of the same kind that is the nearest in case there
is none in said municipality, or in case the delinquent taxpayer
resides outside of the limits thereof, and the defendant shall be
entitled to appeal to the competent Court of First Instance.
(g) That, the provisions at the beginning of this Act
and of subsections (e) and (f) hereof to the contrary notwithstanding,
the governor of a district may, subject to the approval of the governor
of the department, order a cedula issued for one peso, or free of
charge, to any resident in any locality of the district, whenever he
may deem this to be in the public interest.
Sec. 2. The district governors are hereby
authorized, with the approval of the governor of the department first
had, to extend the time for the payment of the ordinary or increased
cedula tax within their respective districts until September first of
each year, when the needs or the public welfare of the district shall
so require it.
Sec. 3. Act Numbered Three hundred and six of the
legislative council, entitled "An Act to provide for the imposition and
collection of a capitation tax, to create a road and bridge fund from
the proceeds thereof for each district of the Moro Province, and to
repeal existing inconsistent legislation," and all other Acts or parts
of Acts inconsistent with this Act are hereby repealed.
Sec. 4. This Act shall be considered in force and
effect as of January first, nineteen hundred and fourteen.
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