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[ Act No. 1936, May 20, 1909 ]

AN ACT TO AMEND SUBSECTION FIVE OF SECTION ONE HUNDRED AND FORTY-FOUR OF ACT NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOUR," AS AMENDED, BY FIXING THE LICENSE TAX FOR PROPRIETORS OF THEATERS LOCATED OUTSIDE OF THE CITY OF MANILA.

By authority of the United States, be it enacted by the Philippine Legislature, that:

Section 1. Subsection five of section one hundred and forty-four oF  Act  Numbered Eleven hundred and eighty-nine, entitled "The  Internal Revenue Law of Nineteen hundred and four," as amended, is hereby further amended by adding at the end thereof the following words :

"Provided further, That every proprietor of a theater located in any place except the city of Manila shall pay the sum of one  hundred pesos, and that a license tax for the period of one month may be paid at the rate of ten pesos."

Section 2. This Act shall take effect on July first, nineteen hundred  and nine

Enacted, May 20, 1909.1aшphi1

The Lawphil Project - Arellano Law Foundation

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