[ Act No. 3691, November 20, 1930 ]

AN ACT TO AMEND SECTIONS TWENTY-TWO HUNDRED AND FORTY-THREE AND TWENTY-THREE HUNDRED AND THIRTEEN AND REPEAL SECTIONS TWENTY-THREE HUNDRED AND FOURTEEN AND TWENTY-THREE HUNDRED AND SIXTEEN OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, AS AMENDED, AUTHORIZING MUNICIPAL COUNCILS TO LEVY A TAX ON CARTS AND SLEDGES.

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-two hundred and forty-three of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code, as amended, is hereby further amended by adding at the end thereof the following paragraph:"(t) To levy an annual privilege tax upon carts and sledges used upon any public road in a municipality, in accordance with section twenty-three hundred and thirteen."SEC. 2. Section twenty-three hundred and thirteen of the same Act, as amended, is hereby further amended to read as follows:

"SEC. 2313. Cart and sledge tax.—In the discretion of the municipal council concerned, there shall be paid an annual privilege tax upon carts and sledges used upon any public road in a municipality. The municipal council shall prescribe by ordinance the rate of the tax and the time and, manner of collecting the same; but the rate established shall not be in excess of the following:"Upon each cart having tires less than two and one-half inches in width, three pesos."Upon each cart having wheels rigid with the axle, two pesos."Upon each 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."

SEC. 3. Sections twenty-three hundred and fourteen and twenty-three hundred and sixteen of said Act Numbered Twenty-seven hundred and eleven are hereby repealed.SEC. 4. This Act shall take effect on its approval.Approved, November 20, 1930.

Source: Supreme Court E-Library