[ Act No. 3238, November 27, 1925 ]

AN ACT TO AMEND SECTION FOUR HUNDRED EIGHTY-SEVEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE

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 four  hundred eighty-seven of Act Numbered Twenty-seven hundred and eleven is hereby amended to  read as follows:

"SEC. 487. Disposition of proceeds of cedula tax.—In provinces where  the  cedula tax is fixed at one peso its proceeds shall go equally to the province and municipality wherein collected. In provinces where the tax is fixed at two pesos the extra peso shall accrue to the road and bridge fund or the road and public works fund, of the province, the other peso being divided equally between the province and the municipality, as before.  The proceeds of delinquent payments shall, in either case, be dealt  with upon the same principle."Such portion of the proceeds of the cedula tax collected in the barrio of San Jose, on Corregidor Islands, as would, under the preceding paragraph, accrue to the  road and bridge fund of the Province of Cavite, shall hereafter be devoted exclusively to school purposes  in said barrio."Such portion of the proceeds of the cedula tax collected in the barrio of Olongapo, municipality of Subic, Province of Zambales, as would, under the first paragraph, accrue to the road and bridge fund of the Province of Zambales, shall hereafter  be devoted  exclusively to school purposes in said barrio."

SEC. 2.  This Act shall take  effect on  January first, nine- teen hundred and twenty-six.Approved, November  27, 1925.

Source: Supreme Court E-Library