available census and the remaining eighty per centum of said money shall be deposited in the National Treasury to constitute a special fund for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges, to be apportioned by the Secretary of Public Works and Communications to the different provinces in the following proportions:

Twenty per centum equally among all the provinces;

Twenty per centum in proportion to the combined length of first and second-class roads maintained throughout the previous year in each province;

Twenty per centum in proportion to the land area; and Twenty per centum in the discretion of the Secretary of Public Works and Communications for the maintenance, improvement, or construction of interprovincial and coastto-coast roads, or for the maintenance and improvement of roads subject to unusually heavy traffic.

The subprovince of Catanduanes shall be considered as a province separate and independent from the Province of Albay for the purposes of this section.

Chartered cities shall each receive a share equal to that of a province:

Provided, That the share corresponding to the chartered cities together with the share corresponding to the province to which said cities were formerly attached shall in no case exceed the whole amount which corresponded to the city and the province together prior to their separation.

The eighty per centum of the funds herein set aside are appropriated exclusively for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges; and the said funds shall be expended only upon projects to be designated by the Secretary of Public Works and Communications.

CHAPTER II.-Disposition and Allotment of National Internal Revenue in General

SEC. 362. Disposition of national internal revenue in general.-National internal revenue collected and not applied

as hereinabove provided or otherwise specially disposed of by law shall accrue to the National Treasury and shall be available for the general purposes of the Government, with the exception of the amounts set apart by way of allotment under the next succeeding section.

SEC. 363. Allotment of national internal revenue for special purposes. Of the national internal revenue accruing to the National Treasury under the preceding section, there shall be set apart twenty per centum to be distributed as follows:

Five per centum as a provincial allotment; five per centum as a road and bridge allotment; and ten per centum as a municipal allotment: Provided, however, That, instead of twenty per centum, only sixteen per centum shall be set apart as provincial, road and bridge, and municipal allotments, in the same proportion as specified above, during the fiscal year nineteen hundred and thirty-nine and nineteen hundred and forty; eighteen per centum during the fiscal year nineteen hundred and forty and nineteen hundred and forty-one; and twenty per centum during the fiscal years thereafter.

The basis of the allotment shall be the collection during the preceding fiscal year except that for the fiscal year nineteen hundred and thirty-nine to nineteen hundred and forty, the basis shall be the collection during the year nineteen hundred and thirty-eight: Provided, however, That in case the collection for the current fiscal year is greater or less than the collection for the preceding fiscal year, necessary adjustment shall be made in the following fiscal year.

SEC. 364. Apportionment of provincial allotment.-The provincial allotment shall be distributed among the provinces, and shall accrue in equal proportions to their general funds and road and bridge funds.

SEC. 365. Apportionment and use of municipal allotment. The municipal allotment shall be for the benefit of the inhabitants of the Philippines in the purview of their community requirements, being available for municipal or other use as hereinbelow provided.

In regularly organized provinces containing non-Christian inhabitants, so much of the municipal allotment avail

able for a particular province as pertains to its non-Christian inhabitants shall accrue to its non-Christian inhabitants' fund.

In specially organized provinces, so much of the municipal allotment available for a particular province as does not pertain to municipalities or chartered cities shall accrue to the municipal district and settlement fund of such province.

Such part of the municipal allotment as is not applied as hereinabove provided shall be distributed among the various municipalities and shall accrue in equal proportions to their general funds and school funds.

CHAPTER III.-Miscellaneous Provisions

SEC. 366. Status of cities, municipal districts, and other local governmental divisions.-For purposes of the allotment of national internal revenue, a municipal district, or other local governmental division not constituting part of a municipality proper, shall have the status of a municipality and shall be deemed to be included under the term "municipality" as used in this Title.

Chartered cities shall receive the shares which they would receive if they were both a municipality and a regularly organized province, and for the purposes hereof shall be deemed to be both the one and the other.

SEC. 367. Apportionment to be based upon census popu lation.-Apportionment of national internal revenue under the provisions of this Title shall be based on population as shown by the latest official census.

SEC. 368. Payment of allotments.-The payment of the internal-revenue allotments shall be made from the National Treasury quarterly, upon warrants drawn by the Collector of Internal Revenue.

TITLE XIII.-REPEALING PROVISIONS

SEC. 369. Laws repealed.-The Acts or parts of Acts enumerated in the following schedule are repealed:

SCHEDULE OF REPEALED ACTS.

(a) Acts Repealed in their Entirety

Acts Numbered Two thousand eight hundred and thirtythree, Two thousand nine hundred and twenty-six, Three

thousand and twenty-six, Three thousand and ninety-seven, Three thousand two hundred and forty-three, Three thousand six hundred and five, and Three thousand seven hundred and sixty-one; Commonwealth Acts Numbered One hundred and seventeen, One hundred and twenty-eight, and One hundred and ninety-five.

(b) Acts Repealed in Part

Acts Numbered

PORTIONS REPEALED

Two thousand one hundred and fifty-two, sections twentytwo and twenty-three.

Two thousand six hundred and thirteen, section eight or.ly.

Two thousand seven hundred and eleven, otherwise known as the Revised Administrative Code, Chapter nineteen; Chapter forty, as amended by Acts Numbered Two thousand seven hundred and thirty-three, Two thousand seven hundred and seventy-five, Two thousand eight hundred and thirty-five, Two thousand eight hundred and ninety-two, Two thousand nine hundred and twenty-five, Two thousand nine hundred and seventy-one, Three thousand and thirty-one, Three thousand and forty-seven, Three thousand and seventy-four, Three thousand and eighty-two, Three thousand two hundred and forty-six, Three thousand two hundred and forty-eight, Three thousand two hundred and seventyfour, Three thousand two hundred and ninety-three, Three thousand five hundred and twenty-six, Three thousand six hundred and six, Three thousand six hundred and eightyfive, Three thousand seven hundred and nine, Three thousand seven hundred and twelve, Three thousand seven hundred and thirteen, Three thousand eight hundred sixtyseven, Three thousand nine hundred and sixty-three, and Four thousand and fifty-eight, and Commonwealth Acts Numbered One hundred and six, One hundred and twentytwo, One hundred and thirty-five, Two hundred and three, Two hundred and fifteen, Two hundred and forty-three, Two hundred and fifty-one, and Four hundred and eleven; Article XII, of Chapter sixty-six, as amended by Acts Numbered Two thousand eight hundred and thirty-three, Two thou

sand eight hundred and thirty-five, Three thousand six hundred and six, and Three thousand seven hundred and thirteen, and Commonwealth Acts Numbered One hundred and thirty-seven and Two hundred and seven.

Two thousand nine hundred and eighty-four, section two, as amended by Act Numbered Three thousand eight hundred sixty-five.

Three thousand nine hundred and ninety-seven, sections two, three, four, and five, the last two sections as amended by Commonwealth Act Numbered Three hundred and forty-one.

Commonwealth Act Numbered One hundred and thirtyseven, sections seventy-nine and eighty-eight:

Provided, That paragraphs (k), (q), (r), (s), (t), and (v) of section One thousand four hundred and sixty-four, paragraphs (k), (o), (p), (q), (r), and (t) of section one thousand four hundred and sixty-five and section one thousand four hundred and sixty-seven, all of Act Numbered Two thousand seven hundred and eleven, and section two of Act Numbered Two thousand nine hundred and eightyfour, as amended by Act Numbered Three thousand eight hundred and sixty-five, shall be considered repealed only after the cities and municipalities shall have lawfully taxed the businesses specified in said paragraphs (k), (q), (r), (8), (t), and (v) of said section one thousand four hundred and sixty four of Act Numbered Two thousand seven hundred and eleven and in section two of Act Numbered Two thousand nine hundred and eighty-four, as amended, at rates not less than those prescribed therein: Provided, further, That section one thousand four hundred and fifty-nine also of Act Numbered Two thousand seven hundred and eleven and Act Numbered Three thousand two hundred and fortythree, shall be considered repealed only upon proclamation by the President of the Philippines of the approval by the President of the United States of section 187 of this Code: And provided, finally, That nothing in this section shall be construed as affecting any tax exemption granted by any Act not specifically mentioned in this section.