PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY
ACT NO. 1426 - AN ACT AMENDING ACT NUMBERED ELEVEN HUNDRED AND EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOUR," AS AMENDED, BY PROVIDING A METHOD OF APPORTIONING INTERNAL-REVENUE COLLECTION TO TOWNSHIPS OF PROVINCES ORGANIZED UNDER "THE SPECIAL PROVINCIAL GOVERNMENT ACT," AND TO ALL TOWNSHIPS AND SETTLEMENTS OF NON-CHRISTIAN TRIBES, EXCEPT THOSE OF THE MORO PROVINCE
|Section 1. Section one
hundred and fifty of Act Numbered Eleven hundred and eighty-nine,
entitled "The Internal Revenue Law of nineteen hundred and four," as
amended by Act Numbered Twelve hundred and eighty-three, is hereby
further amended by adding at the end thereof the following words: "And
provided further, That in every province organized under the Provincial
Government Act which contains non-Christian inhabitants such proportion
of the internal revenue which by law accrues to the municipalities of
said province as the number of non-Christian inhabitants bears to the
total population of said province shall be set aside in the provincial
treasury as a fund to be known as the 'Non-Christian inhabitants'
fund,' and such fund shall be expended by the provincial board, upon
advance approval of the Secretary of the Interior, for the benefit of
such non-Christian inhabitants: And provided further, That in every
province organized under The Special Provincial Government Act such
part of the internal revenue as would by the Internal Revenue Law
accrue to municipalities shall be set aside as a fund to be known as
the 'Township and settlement fund' and shall be expended by the
provincial board, upon advance approval of the Secretary of the
Interior, for the benefit of the townships and settlements of said
province. The approval of an expenditure by the Secretary of the
Interior shall be final in the settlement of the accounts."
Sec. 2. 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.
Sec. 3. This Act shall take effect on its passage.
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