"(h) First-class patrons, second mates, and marine third engineers, when employed and practicing as such, sixteen pesos. "(i) Second-class patrons, third mates, and marine fourth engineers, when employed and practicing as such, ten pesos. ""Medical practitioner' include persons engaged in the practice of medicine in other capacity than that of cirujano ministrante or midwife solely, but excluding physicians or surgeons temporarily called in consultation from another country." SEC. 2. This Act shall take effect upon its approval. 14002 FIRST NATIONAL ASSEMBLY First Session [COMMONWEALTH ACT No. 135] B. No. 1489 AN ACT AMENDING SECTION ONE THOUSAND FOUR HUNDRED AND EIGHTY-SEVEN OF ACT NUMBERED TWO THOUSAND SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, AS AMENDED, FOR THE PURPOSE OF REVISING THE SPECIFIC TAX ON FERMENTED LIQUORS PROVIDED THEREIN. Be it enacted by the National Assembly of the Philippines: SECTION 1. Section one thousand four hundred and eightyseven of Act Numbered Two thousand seven hundred and eleven, known as the Administrative Code, as amended, is hereby further amended to read as follows: "SEC. 1487. Specific tax on fermented liquors.-On beer, lager beer, ale, porter, and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors) there shall be collected, on each liter of volume capacity, twelve and one-half centavos." SEC. 2. This Act shall take effect upon its approval. 2988 FIRST NATIONAL ASSEMBLY Fifth Special Session } [COMMONWEALTH ACT No. 4111 B. No. 3659 AN ACT AMENDING SECTION ONE THOUSAND FOUR HUNDRED AND EIGHTY-SEVEN OF ACT NUMBERED TWO THOUSAND SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, AS AMENDED BY COMMONWEALTH ACT NUMBERED ONE HUNDRED AND THIRTYFIVE, RESTORING THE SPECIFIC TAX ON FERMENTED LIQUORS TO ITS FORMER RATE. Be it enacted by the National Assembly of the Philippines: SECTION 1. Section one thousand four hundred and eightyseven of Act Numbered Two thousand seven hundred and eleven, known as the Administrative Code, as amended, is further amended to read as follows: "SEC. 1487. Specific tax on fermented liquors.-On beer, lager beer, ale, porter and other fermented liquors (except tuba, basi, tapuy and similar domestic fermented liquors) there shall be collected, on each liter of volume capacity, ten centavos." SEC. 2. This Act shall take effect upon its approval. Enacted, without Executive approval, September 15, 1938. FIRST NATIONAL ASSEMBLY Special Session [COMMONWEALTH ACT No. 122] B. No. 2297 AN ACT TO AMEND SECTION FOURTEEN HUNDRED AND NINETY-FIVE OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, AS AMENDED BY ACTS NUMBERED THIRTY-TWO HUNDRED AND FORTY-EIGHT, THIRTY-TWO HUNDRED AND SEVENTY-FOUR, THIRTY-FIVE HUNDRED AND TWENTY-SIX AND FORTY HUNDRED AND FIFTY-EIGHT, LEVYING A SPECIFIC TAX ON MOTOR SPIRITS AND ALLOTTING THE PROCEEDS FOR THE MAINTENANCE, IMPROVEMENT AND CONSTRUCTION OF HIGHWAYS. Be it enacted by the National Assembly of the Philippines: SECTION 1. Section fourteen hundred and ninety-five of Act Numbered Twenty-seven hundred and eleven, as amended by Acts Numbered Thirty-two hundred and forty-eight, Thirty-two hundred and seventy-four, Thirty-five hundred and twenty-six, and Forty hundred and fifty-eight, is hereby further amended to read as follows: "SEC. 1495. Specific tax on manufactured oils and other fuels. On refined and manufactured mineral oils and other motor fuels, there shall be collected the following taxes: "(1) Kerosene or petroleum, per liter of volume capacity, one and one-half centavos; "(2) Lubricating oils, per liter of volume capacity, four centavos; "(3) Naphtha, gasoline, and all other lighter products of distillation, per liter of volume capacity, five centavos; 3258 "Twenty per centum of all money collected under the provisions of subsections two and three of this Act shall accrue to the provincial road and bridge funds of the different provinces in proportion to the cedula sales in each province during the previous year and the remaining eighty per centum of said money shall be deposited in the Philippine 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 cent equally among all the provinces; "Twenty per cent in proportion to the combined length of first and second-class roads maintained throughout the previous year in each province; "Twenty per cent in proportion to the land area. "Twenty per cent 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. "Provided, That the Subprovince of Catanduanes should be considered as a province separated and independent from the Province of Albay for the purposes of this law: Provided however, That chartered cities shall each receive a share equal to that of a province: And provided, further, 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 hereby 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. 3258 |