[ Act No. 3631, December 06, 1929 ]

AN ACT TO FURTHER AMEND SECTION FOUR HUNDRED AND EIGHTY-SEVEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE REVISED ADMINISTRATIVE CODE, AS AMENDED BY ACTS NUMBERED THIRTY-TWO HUNDRED AND THIRTY-EIGHT AND THIRTY-THREE HUNDRED AND EIGHTY-TWO

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 and eighty-seven of Act Numbered Twenty-seven hundred and eleven, known as the Revised Administrative Code, as amended by Acts Numbered Thirty-two hundred and thirty-eight and Thirty-three hundred and eighty-two, is hereby further 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 distributed on the same basis.   

"Such portion of the proceeds of the cedula tax collected in the barrio of San Jose, on Corregidor Island, 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.   

"One-half of the proceeds of the cedula tax collected in the municipalities of RapuRapu, Province of Albay; Itbayat and Sabtang islands, Province of Batanes; Caluya, Province of Antique; Calayan, Province of Cagayan; Pilar, Doong, Botiquis, and Lutungan islands, municipality of Bantayan, Jilantangan and Guintacan islands, municipality of Santa Fe, Province of Cebu; municipalities of Buenavista and Jordan, Guimaras island, Province of Iloilo; Biliran, Caibiran, Cawayan, Liloan, Maripipi, Naval, and Pintuyan, Province of Leyte; Anda, Province of Pangasinan; Banton, Simara and Maestre de Campo islands, Province of Romblon; Laoang and Batag islands, municipality of Laoang; Capul, San Antonio, Almagro, Santo Nino, and Zumarraga, Province of Samar; Alabat, Quezon, and Polillo, Province of Tayabas; San Pascual, Province of Masbate; Santiago and Dewey islands, municipality of Bolinao, Province of Pangasinan; Agutaya, Cuyo, Cagayancillo, and Dumaran, Province of Palawan, as would under this law accrue to the road and bridge funds of the provinces concerned, shall hereafter be used for school purposes in each of said municipalities of RapuRapu, Province of Albay; Itbayat and Sabtang islands, Province of Batanes; Caluya, Province of Antique; Calayan, Province of Cagayan; Pilar, Doong, Botiquis, and Lutungan islands, municipality of Bantayan, Jilantangan and Guintacan islands, municipality of Santa Fe, Province of Cebu; municipalities of Buenavista and Jordan, Guimaras island, Province of Iloilo; Biliran, Caibiran, Cawayan, Liloan, Maripipi, Naval, and Pintuyan, Province of Leyte; Anda, Province of Pangasinan; Banton, Simara and Maestre de Campo islands, Province of Romblon; Laoang and Batag islands, municipality of Laoang; Capul, San Antonio, Almagro, Santo Nino, and Zumarraga, Province of Samar; Alabat, Quezon, and Polillo, Province of Tayabas; San Pascual, Province of Masbate; Santiago and Dewey islands, municipality of Bolinao, Province of Pangasinan; Agutaya, Cuyo, Cagayancillo, and Dumaran, Province of Palawan, and the other half of said portion of the proceeds of the cedula tax collected in said municipalities shall hereafter constitute a special fund of the respective municipalities mentioned, to be used for the construction, repair and maintenance of local roads and the construction of bridges on said local roads, under the direction of the district engineer concerned, in accordance with existing law.   

"Likewise that portion of the proceeds of the cedula; tax collected in the barrios of Tingloy, Maricaban, Talahib, Canao, Pisa, and Papaya, island of Pasal, municipality of Bauan, Province of Batangas; in the barrios of San Agustin and San Agapito, on Verde Island, municipality and Province of Batangas; Jao and Hingotanan islands, municipality of Talibon, Mahanay, Handayan, Pandanon, and Cabulan islands, municipality of Getafe, Lapinin and Gaus islands, municipality of Ubay, Province of Bohol; Fuga island, municipality of Aparri, Province of Cagayan; in the barrios of Balabag and ManokManok, municipality of Buruanga, Province of Capiz; Olotayan island, municipality of Capiz, Province of Capiz; on Caubyan, Coahagan, Panganan, and Olango islands, municipality of Opon, Province of Cebu; on Hilutongan island, municipality of Cordova, same province; in the barrios of Hompong, Maniwaya, and Polo, municipality of Santa Cruz, Province of Marinduque; in the barrios of Molocaboc, municipality of Sagay, and Refugio, municipality of San Carlos, Province of Occidental Negros; in the barrios of Tuna, Labac, and Boor, on Talim island, municipality of Cardona; in the barrios of Janosa, Bangad, and Talim, on Talim island, municipality of Binangonan, Province of Rizal; in the barrios of Bani, San Juan, and Maravilla, municipality of Lavezares, in the barrios of Biri and Buenavista, municipality of Bobon; in the barrios of Napalisan and Caparangasan, municipality of Gandara, in the barrios of Tagdaranao, Libucan, and Oeste, municipality of Tarangnan, in the barrios of Sierra, Buri, Basyao, Darahuway, and Mahaba, municipality of Catbalogan, in the barrios of Guintarcan and Lamingao, municipality of Villareal, in the barrio of Salvation, municipality of Basey, Province of Samar; in the barrio of Tubabao, municipality of Oras, in the barrio of Hilabaan, municipality of Dolores, in the barrio of Homonhon, municipality of Guiuan, and the barrio of San Vicente, municipality of Sulat, Province of Samar, which under the first paragraph would accrue to the road and bridge funds of their respective provinces, shall hereafter be used exclusively for school purposes of said barrios and islands." 

SEC. 2. This Act shall take effect on its approval. 

Approved, December 6, 1929.

Source: Supreme Court E-Library