[ Act No. 772, May 27, 1903 ]
AN ACT TO AMEND SECTION FORTY-SEVEN OF ACT NUMBERED EIGHTY-TWO AND SECTION THIRTEEN OF ACT NUMBERED EIGHTY-THREE BY PROVIDING THAT THE MUNICIPAL COUNCIL AND THE PROVINCIAL BOARD MAY ALTER THE RATE PER CENTUM OF THE LAND TAX TO BE LEVIED IN ANY CURRENT YEAR AT ANY TIME BEFORE THE PERIOD FIXED FOR THE COLLECTION OF THE TAX.
By authority of the United States, be it enacted by the Philippine Commission, that:
Section 1. Section forty-seven of Act Numbered Eighty-two, entitled "A general Act for the organization of municipal governments in the Philippine Islands," is hereby amended by adding at the close of paragraph (g) of said section the following paragraph:
"(h) At any time after the rate per centum of the land tax to be levied for the current year shall have been determined by ordinance of the municipal council, and before the time fixed by the law for the collection of the land tax, the municipal council may by ordinance, with the consent of the provincial board, increase or decrease the rate per centum of the land tax already fixed and to be levied for that year within the maximum and minimum limits fixed by law for the levy of the land tax for municipal purposes; and the certified copy of the action of the municipal council in making the change shall be sent by the municipal secretary to the provincial treasurer who, if the provincial board approves the action of the council, shall make collection of the tax in accordance with the amended levy.1aшphi1"
Section 2. Paragraph (i) of section thirteen of Act Numbered Eighty-three, entitled "A general Act for the organization of provincial governments in the Philippine Islands" is hereby amended by adding to such paragraph the following:
"After the provincial board shall have by resolution fixed the rate per centum of the land tax for the province for the current year and before the period fixed for its collection under the law, it may for good cause, in its discretion, change the rate per centum thus fixed by increase or decrease within the maximum and minimum limits fixed by law, and the provincial treasurer shall make his collections in accordance with the change."
Section 3. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred.
Section 4. This Act shall take effect on its passage.
Enacted, May 27, 1903.
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