a. The United States High Commissioner and members of his staff;
b. Commissioned officers of the United States Army end Navy;
c. Enlisted soldiers, sailors and marines of the United States Army and Navy;
d. Civilian officers and employees of the military, naval or any other branch of the United States Government who are not Filipino citizens;
e. Diplomatic and consular representatives and officers of foreign powers;
f. Transient visitors when their stay in the Philippines does not exceed three months; and
g. Barrio lieutenants and their substitutes while holding office as such: Provided, however, That they shall be liable to the payment of the annual additional tax."
