(a) Commissioned officers of the United States Army or Navy.
(b) Enlisted soldiers, sailors, and marines of the United States Army and Navy.
(c) Civilian employees of the military or naval branches of the United States Government who have come to the Philippine Islands under orders of the Government of the United States.ℒαwρhi৷
(d) Diplomatic and consular representatives and officials of foreign powers.
(e) Paupers.
(f) Insane persons.
(g) Imbeciles.
(h) Blind persons.
(i) Persons serving a sentence of more than one year in a public prison.
(j) Persons permanently incapacitated physically.
(k)) Barrio lieutenants and their substitutes while holding office as such.
(l) Lepers confined in hospitals or segregated in the Culion colony or any other colony that may hereafter be established. This provision shall have retroactive effect and its benefits shall be extensive to lepers who have become delinquent in the payment of the cedula tax and who shall therefore be exempt from the payment of said tax for the years for which they are delinquent.
(m) Non-Christians living elsewhere than in the Department of Mindanao and Sulu may be exempted from the cedula tax by resolution of the provincial board, with the approval of the Secretary of the Interior. A copy of any resolution effecting such exemption shall be supplied to the Collector of Internal Revenue: Provided, That the treasurer concerned shall, at the request of the persons interested, issue a certificate setting forth such exemption and the identity of the persons."
