H. No. 739

[ REPUBLIC ACT NO. 84, October 29, 1946 ]

AN ACT TO AMEND SECTIONS TWO HUNDRED AND NINETY-ONE, TWO HUNDRED AND NINETY-TWO, TWO HUNDRED AND NINETY-SEVEN, TWO HUNDRED AND NINETY-NINE, AND THREE HUNDRED AND TWO OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, RELATIVE TO THE FIREARMS TAX, RADIO FEES AND TOBACCO INSPECTION FEES.

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:SECTION 1. Section two hundred and ninety-one of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"SEC. 291. License fees of dealers in firearms, ammunition and explosives.—Any person dealing in firearms or ammunition under license issued in accordance with the Provisions of section eight hundred and eighty-three of the Administrative Code, or in explosives as provided by Act Numbered Twenty-two hundred and fifty-five, shall pay the following annual fees:

“Dealers selling one thousand or more firearms of all kinds in a year, two thousand pesos,"Dealers selling less than one thousand firearms of all kinds in a year, one thousand two hundred pesos."Dealers selling or manufacturing one million or more rounds of ammunition of all kinds in a year, three hundred pesos."Dealers importing or selling less than one million rounds of ammunition of all kinds in a year, two hundred pesos."Dealers in or manufacturers of explosives, four hundred pesos."This section shall not be applicable to fireworks manufacturers."

SEC. 2. Section two hundred and ninety-two of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"SEC. 292. Firearms license fees.—Any person who owns or possesses a license to possess a firearm in accordance with section eight hundred and eighty-eight of the Administrative Code, as amended, shall pay the following initial and annual fees:

"For each shotgun held on license:
"Initial fee	P15.00
"Annual fee	10.00
"For each high-power rifle held on license:
"Initial fee	P30.00
"Annual fee	20.00
"For each revolver held on license, except caliber .22 revolver:
"Initial fee	P25.00
"Annual fee	20.00
"For each rifle held on license; except caliber .22 rifle:
"Initial fee	P30.00
"Annual fee	20.00

"Provided, however, That bona fide and active members of duly organized gun clubs and accredited by the Provost Marshal General shall pay an initial fee of fifteen pesos and an annual fee of five pesos for each firearm held on license, except caliber .22 revolver or rifle: And, provided, further, That the President of the Philippines may grant such reductions or exemptions from the payment of the fees prescribed in this section in favor of Government officers and employees as he may deem expedient or necessary in the interest of peace and order or national security."

SEC. 3. Section two hundred and ninety-seven of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"SEC. 297. Annual fees to be paid.—Except as otherwise provided in section three hundred, there shall be paid and collected a registration fee of one peso per annum, for every crystal receiving set, and for every receiving set that uses a vacuum tube or tubes for amplification or for detection, there shall be paid and collected, in accordance with the following zones registration fees as follows:

"(a) First zone.—Manila, Bataan, Batangas, Bulacan, Cavite, Laguna, Marinduque, Mindoro, Nueva Ecija, Pampanga, Pangasinan, Rizal, Romblon, Tarlac, Tayabas, and Zambales: two pesos a year for sets using not more than five tubes, and eight pesos a year for sets using more than five tubes."(b) Second zone.—Abra, Albay, Antique, Cagayan, Camarines Norte, Camarines Sur, Capiz, Cebu, IIocos Norte, IIocos Sur, Iloilo, Isabela, La Union, Masbate, Mountain Province, Nueva Vizcaya, Occidental Negros, Samar, and Sorsogon: two pesos a year for sets using not more than seven tubes, and eight pesos for sets using more than seven tubes."(c) Third zone.—Agusan, Batanes, Bohol, Bulddnon, Cotabato. Davao, Lanao, Leyte, Occidental Misamis, Oriental Misamis, Oriental Negros, Palawan, Sulu, Surigao, and Zamboanga: two pesos a year for sets using not more than nine tubes, and eight pesos a year for sets using more than nine tubes. "The 'annual fees' above specified shall be understood to "e for a period of twelve months counting from the date of acquisition of a radio receiver."

SEC. 4. Section two hundred and ninety-nine of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"SEC. 299. Exemption of the Government.—The Government shall be exempt from all the requirements of this Chapter in respect to all radio receiving sets owned or operated by it for communication purposes."

SEC. 5. Section three hundred and two of Commonwealth Act Numbered Four hundred and sixty-six is hereby amended to read as follows:

"SEC. 302. Inspection fees.—For inspection made in accordance with this Chapter, there shall be collected a fee of thirty centavos for each thousand cigars or fraction thereof in the lot offered for inspection; three centavos for each thousand cigarettes or fraction thereof in the lot offered for inspection; fifty centavos for each one hundred kilograms of leaf tobacco or fraction thereof in the lot offered for inspection; and one centavo for each kilogram or fraction thereof, of other manufactured tobacco in the lot offered for inspection. "The tobacco inspection fees shall accrue to the Tobacco Inspection Fund created by section twelve of Act Numbered Two thousand six hundred and thirteen, as amended by Act Numbered Three thousand one hundred and seventy-nine."

SEC. 6. This Act shall take effect on October first, nineteen hundred and forty-six.Approved, October 29, 1946.

Source: Supreme Court E-Library