[ Commonwealth Act No. 586, August 07, 1940 ]
AN ACT TO PROVIDE FOR THE REVISION OF THE SYSTEM OF PUBLIC ELEMENTARY EDUCATION IN THE PHILIPPINES INCLUDING THE FINANCING THEREOF.
Be it enacted by the National Assembly of the Philippines:
Section 1. This Act shall be known as the Educational Act of 1940.
Section 2. In order to meet the increasing demand for public elementary instruction and at die same time comply with the constitutional mandate on public education, a complete revision of the public elementary school system is imperative. Such a revision shall have the following objectives: (a) to simplify, shorten, aid render more practical and economical both the primary and intermediate courses of instruction so as to place the sane within the reach of the largest possible number of school children; (b) to afford every child of school age adequate facilities to commence and complete at least the primary course of instruction; (c) to give every child completing the primary course an adequate working knowledge of reading and writing, the fundamentals of arithmetic, geography, Philippine history and government, and character and civic training; and (d) to insure that all children attending the elementary schools shall remain literate and become useful, upright and patriotic citizens.
Section 3. The Department of Public Instruction shall forthwith make a revision of the elementary school curriculum so as to effectuate the objectives set forth in section two of this Act, and likewise so adjust the academic school year that the school vacations would coincide as much as possible with the working seasons in the Philippines. The revised elementary school curriculum once approved by the President of the Philippines shall be adopted in all the public schools as soon as practicable but not later than the commencement of the school year 1941-1942.
Section 4. With the approval of the President of the Philippines, the retired age for admission to the public elementary schools may be raised to not more than nine years and the length of time required for the completion of the elementary instruction comprising both the primary and intermediate courses reduced to not less than five years .Any increase that may be approved in accordance with this section regarding the minimum age of school children shall not affect those already enrolled before the school year 1940-1941.
Section 5. No child shall be admitted into the public elementary schools except on condition that he shall remain in school until he shall have completed at least die primary course. Compulsory atteidance as herein required may be waived in any one of the following cases: first, uiien the distance from the home of the child to the nearest school exceeds three, kilometers and the said school is not conveniently accessible to die child, considering the means of transportation available; second, where such child is mentally defective or is physically unable to enter said school, of which fart a certificate of a duly licensed physician should be sufficient evidence; third, where on account of the economic condition of his parents, the child cannot afford to continue in school; and fourth, when the child transfers to a private school.
The parents or guardians or those having control of children herein required to attend school who fail to keep said children in school without justification as prescribed in this section shall be liable to a fine of not less tha twenty nor more than fifty pesos.
Section 6. To accommodate all children qualified to attend the elementary schools as herein provided, the Secretary of Public Instruction may, with the approval of the President, authorize the holding of two or more complete single sessions a day, or adopt other measures calculated to take care of the largest number of school children.
Section 7. Commencing with the school year 1940-1941. public elementary education (comprising the primary and intermediate courses) shall be supported by the National fovemment: Provided, That the chartered cities shall continue to support all the intermediate classes within their respective jurisdictions, except that, with the approval of the President,. the National Government may grant aid to such chartered cities as may not be financially able to provide fully for the support of their intermediate schools or classes.
Sites for school houses, for primary and for intermediate classes, shall be acquired by the municipalities, municipal districts, or chartered cities, as the case may be, through purchase or conditional or absolute donation: Provided, That die Department of Public Instruction may, with die approval of the President, of the Philippines, waive any requirement for the acquisition of school sites of standard size whenever the same are not available.
Matriculation fees in an amount to be determined by the President, but not exceeding two pesos for each pupil enrolled in the intermediate grades, may be collected in municipalities and municipal districts, the proceeds thereof to accrue to the funds of the national Government to be expended primarily for the purchase of library books and equipment, and for financing athletic activities in the intermediate classes.
Section 8. To enable the National Government to properly finance the public elementary schools and meet the burden of their operation as provided in this Act, from and after July first, nineteen hundred and forty, the disposition of the proceeds of the taxes under Commonwealth Act Numbered Four hundred and sixty-five, known as the Residence Tax Law, shall be as follows:
Of all the taxes collected and remitted to the Collector of Internal He venue as provided in section eight of Commonwealth Act Numbered Four hundred and sixty-five, fifty per centum shall be allotted in the following proportions by the said Collector arcnng the provinces, chartered cities, municipalities, and municipal districts on the basis of population as shown by the latest official census:
One-half to the genera] funds of the provinces. A subprovince shall receive its proportionate share of the proceeds allotted to the province; and
The other half to the general funds of the chartered cities, municipalities, and municipal districts.
Out of the remaining fifty per centum of the proceeds of said taxes, chartered cities shall continue to receive the corresponding diare in the school fund of cities, municipalities, and nunicipal districts to which they under the provisions of law in force prior to Jraly first, nineteen hundred and forty. The balance shall accrue to the National Government.
Similarly, the disposition of the proceeds mf certain taxes under Common weal th Act Numbered Four hundred and sixty-six, known as the National Internal Revenue Code, as referred to in sections three hundred and fifty-eight three hundred and sixty, and three hundred and sixty-three thereof shall be as follows:
a. Three-sevenths of the proceeds of the internal revenue percentage taxes on agricultural products prescribed in sections one hundred aid eighty-seven and one hundred and eighty-eight as well as the taxes due from proprietors operators of rope factories, sugar centrals, rice mills, corn mills, coconut oil mills, and desiccated coconut factories prescribed in section one hundred and said Code shall accrue to the provinces and the remaining four sevenths shall accrue to the National Government. The apportionment of the provincial allotment shall be based on population as shown by the latest official census.
b. Two and one-half per centum of the proceed of the tax on income shall accrue to the provinces, the remainder shall accrue to tlie National Government.
c. Two and one-half per centum of the tax on estate, inheritance legacies, and other acquisitions mortis causa as well as on gifts, shall accrue to the provinces, two and one-half per centum shall accrue to the municipalities, and the remaining ninety-five per centum shall accrue to the National Government. The proceeds accruing to the provinces and municipalities shall be apportioned on the basis of population as show by the latest official census.
Of the national internal revenue accruing to the National Treasury under section three hundred and sixty-two of the National Internal Revenue Code, there shall be set apart ten per centum as allotment to provinces, to the divided equally between their general and road and bridge funds: Provided, however, That instead of ten per centum only nine per centum shall be set apart as provincial, and road and bridge allotments, in the same proportion as specified herein, during the fiscal year 1940-1941; and ten per centum during the fiscal years thereafter.
The foregoing modified allotments of the proceeds of certain taxes under Commonwealth Act Numbered Four hundred and sixty-six, known as the National Internal Revenue Code, to the contrary notwithstanding, chartered cities shall continue to receive the corresponding shares in the municipal allotment to which they were en titled under the provisions of law in force prior to July first, nineteen hundred and forty.ℒαwρhi৷
Section 9. Effective July first, nineteen hundred and forty, the school fond in all the municipalities and municipal districts is disestablished and any amount therein remaining unexpended and unobligated on the date of the approval of this Act shall part of the municipal general fund, and all moneys hereto accruing to the municipal school by operation of law and not specifically transferred to the National Government, shall, after June thirtieth, nineteen hundred and forty, accrue to the municipal general fund.
No tuition fees for intermediate instruction by municipalities and municipal districts shall be collected. My tuition fees collected during the school year 1940-1941 for the maintenance of the intermediate classes shall be returned to the respective contributors.
Section 10. Commonwealth Act Numbered Three hundred and eighty-one, section eight of Commonwealth Act Numbered Four hundred and sixty-five, and sections three hundred and fifty-eight, three hundred and sixty, and three hundred and sixty-three of Common wealth Act Numbered Four hundred and sixty-six and so much of section three hundred and sixty-six of the last mentioned Act, and of other Acts as are in conflict with the provisions of this Act, are repealed.
Section 11. This Act shall take effect upon its approval.
Approved, August 7, 1940.
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