Full Title
AN ACT TO AMEND SECTION TWENTY-THREE HUNDRED AND THIRTEEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE OF NINETEEN HUNDRED AND SEVENTEEN, PROVIDING THAT THE CART AND SLEDGE TAX SHALL BE PAYABLE ON OR BEFORE JANUARY THIRTY-FIRST OF EACH YEAR.
Congress
Date of Approval
February 18, 1921
Other Details
Issuance Category
Legislative Issuance Type
Major Topic
Amends Note
ACT NO. 2711
Link From Other Sources
URL (Supreme Court)
Official Gazette
Official Gazette Source
Official Gazette vol. 19 no. 47 page 1012 (4/19/1921)
Full Text of Issuance
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[ Act No. 2951, February 19, 1921 ]
AN ACT TO AMEND SECTION TWENTY-THREE HUNDRED AND THIRTEEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE OF NINETEEN HUNDRED AND SEVENTEEN, PROVIDING THAT THE CART AND SLEDGE TAX SHALL BE PAYABLE ON OR BEFORE JANUARY THIRTY-FIRST OF EACH YEAR.
Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:SECTION 1. Section twenty-three hundred and thirteen of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code of nineteen hundred and seventeen, is hereby amended to read as follows:
"SEC. 2313. Cart and sledge tax.—There shall be paid, on or before the thirty-first day of January of each year, an annual privilege tax upon carts and sledges used upon any public road in a municipality, as follows:"Upon each draft cart having tires less than two and one-half inches in width, three pesos."Upon each draft cart having wheels rigid with the axle, two pesos."Upon each draft cart having both rigid wheels and tires less than two and one-half inches in width, five pesos."Upon each sledge with runners less than two and one-half inches in width, three pesos."Where a cart or sledge not previously used upon a public road is acquired or first used subsequently to the thirty-first of January of any year, the tax thereon may be computed by the quarter; and the owner shall be liable for the tax only from the beginning of the first quarter during which the use of the cart or sledge was begun."
SEC. 2. This Act shall take effect on its approval.Approved, February 19, 1921.
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