[ Act No. 3248, December 01, 1925 ]

AN ACT TO AMEND SECTION FOURTEEN HUNDRED AND NINETY-FIVE OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, LEVYING A SPECIFIC TAX ON MOTOR SPIRITS AND ALLOTTING THE PROCEEDS FOR THE MAINTENANCE, IMPROVEMENT, AND CONSTRUCTION OF HIGHWAYS

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 fourteen hundred and  ninety-five of Act Numbered  Twenty-seven hundred and eleven,  known as the Administrative Code, is hereby amended to read as fellows:

'SEC.  1495. Specific tax  on manufactured  oils.—On refined and manufactured mineral oils, there shall be collected the following taxes:" (1)  Kerosene or petroleum, per  liter of volume capacity, one and one-half centavos;"(2) Lubricating oils, per liter of volume capacity, three centavos;"(3)  Naphtha, gasoline,  and all other lighter products of distillation, per liter of volume capacity, four centavos;''All money collected under  the provisions of subsections two and  three of  this Act shall be deposited in the Insular Treasury to constitute a special fund for the  maintenance, reconstruction, improvement, and where practicable,  for the construction of provincial  and insular roads  and bridges, to be  apportioned by the Secretary  of Commerce and Communications to the different  provinces  in the following proportions:"Twenty-five per cent equally among all the provinces;"Twenty-five per cent in proportion to cedula sales in each province during the previous  year;"Twenty-five per cent in  proportion  to the combined length of first and second-class roads maintained throughout the previous year in each,  province;"Twenty-five per cent in  the discretion of the Secretary of Commerce and  Communications for  the  maintenance, improvement,  or  construction of inter-provincial  roads or for the maintenance and improvement of roads subjected to unusually heavy traffic:"Provided, That  the  apportionment of this fund to the different provinces shall be operative from January  first, nineteen hundred  and  twenty-seven."

SEC. 2. This  Act shall take  effect on January first, nine- teen hundred and  twenty-six.Approved, December  1, 1925.

Source: Supreme Court E-Library