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Second Philippine Legislature.

Second Session.

JOURNAL OF THE COMMISSION.

WEDNESDAY, NOVEMBER 22, 1911.

The Commission met at the call of the Chair at 10 o'clock and 30 minutes antemeridian.

Present: Commissioners Gilbert, Luzuriaga, Araneta (after roll call), Palma, Branagan, and Elliott.

Absent: The President, Commissioner Worcester (on official business), and Commissioner Sumulong (excused). Commissioner Gilbert in the chair.

READING OF JOURNAL.

The Journal of Tuesday, November 21, 1911, was read and approved.

MESSAGES FROM THE ASSEMBLY.

NOVEMBER 17, 1911.

MR. PRESIDENT: I have been directed to inform your honorable body that the Assembly on November 17, 1911, passed the following bill (A. B. No. 226) in which it requests the concurrence of the Commission: An Act granting a prize of fifteen thousand pesos to the inventor of an incombustible roof to substitute nipa, and creating a technical board to pass upon the conditions of the invention. Very respectfully,

To the Honorable,

RAMÓN DIOKNO,

Secretary, Philippine Assembly.

the PRESIDENT OF THE PHILIPPINE COMMISSION.

By unanimous consent, Assembly Bill No. 226 was read the first time by title only and referred to the Committee on Matters Pertaining to the Department of Commerce and Police for report and recommendation.

NOVEMBER 17, 1911.

MR. PRESIDENT: I have been directed to inform your honorable body that the Assembly on November 17, 1911, passed the following bill (A. B. No. 633), in which it requests the concurrence of the Commission: An Act to exempt from payment of the land tax every kind of buildings, machinery, and implements on agricultural lands and used exclusively in the cultivation of such lands or in the production of crops thereon, or for the use thereof, or that are needed thereby, with certain exceptions.

Very respectfully,

To the Honorable,

RAMON DIOKNO,

Secretary, Philippine Assembly.

the PRESIDENT OF THE PHILIPPINE COMMISSION.

By unanimous consent, Assembly Bill No. 633 was read the first time by title only and referred to the Committee on Taxation and Revenue for report and recommendation.

REPORT OF STANDING COMMITTEE.

[Committee Report No. 291.]

MR. PRESIDENT: Your Committee on Taxation and Revenue, to which was referred on November 21, 1911, the resolution of the municipal council of Mangatarem, Province of Pangasinan, adopted October 31, 1911, indorsing Assembly Bills Nos. 568 and 574, and petitioning for a suspension of the land tax for the years of 1912 and 1913, has examined the same and has the honor to report it back to the Commission with the recommendation that further consideration of the petition be deferred until the Assembly bills therein referred to come up for consideration by the Commission. Respectfully submitted.

To the Honorable,

FRANK A. Branagan,
GREGORIO ARANETA,

NEWTON W. GILBERT,

RAFAEL PALMA,

Committee on Taxation and Revenue.

the PRESIDENT OF THE PHILIPPINE COMMISSION.

The report and the recommendation contained therein were adopted.

REPORT OF SELECT COMMITTEE.

[Committee Report No. 292.]

MR. PRESIDENT: Your select committee of one, to which was referred on November 20, 1911, Commission Bill No. 136, entitled “An Act repealing sections seven hundred and fifty-five, seven hundred and fifty-six, seven hundred and fifty-seven, seven hundred and fifty

eight, and seven hundred and sixty of Act Numbered One hundred and ninety, and restoring such provisions of the Civil Code as may have been amended or repealed by said sections to full force and effect," has examined the same and has the honor to report it back to the Commission with the following recommendation, viz:

That the bill pass with the following amendment:

Section 1, line 4, after the word "ninety" insert the following: "entitled 'An Act providing a Code of Procedure in Civil Actions and Special proceedings in the Philippine Islands.'"

Section 2, line 6, strike out the words "such provisions" and insert in lieu thereof the following: "articles seven hundred and sixty-six, eight hundred and thirteen, eight hundred and fourteen, eight hundred and fifteen, eight hundred and seventeen, eight hundred and nineteen, eight hundred and twenty, eight hundred and eighty-one, and nine hundred and twelve."

Respectfully submitted.

To the Honorable,

RAFAEL PALMA, Committee.

the PRESIDENT OF THE PHILIPPINE COMMISSION.

Commissioner Araneta entered the Session Chamber

during the reading of the report.

The report was received.

Commission Bill No. 136 was thereupon read the second time and, together with the report of the select committee thereon, was referred to the Committee of the Whole.

It was considered in committee and reported back to the Commission with the recommendation that the amendments recommended by the select committee be concurred in; that the bill be further amended by striking out the word “as" in the first line of section 2, and inserting in lieu thereof the words "in so far as they" and that as so amended the bill pass.

The report and recommendation of the Committee of the Whole were adopted, and the bill ordered on file for third reading.

MISCELLANEOUS.

The Secretary then read the following correspondence, submitted to the Commission by the Governor-General:

A letter by Mr. Thomas A. Street, member of the Code Committee, addressed to the Assistant Executive Secretary on October 5, 1911, in which he gives it as his opinion that the Philippine Legislature has the power to change the

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qualifications of electors for the office of Delegate to the Philippine Assembly.

A memorandum of the Secretary of Finance and Justice expressing the opinion that such action can only be taken by Congress.

Consideration postponed.

REPORT OF STANDING COMMITTEE.

[Committee Report No. 293.]

MR. PRESIDENT: Your Committee on Taxation and Revenue, to which was referred on October 16, 1911, that portion of the message of the Governor-General recommending that machinery, be exempted from taxation, and to which was referred on November 22, 1911, Assembly Bill No. 633, to the same purpose, has examined the same and has the honor to report back to the Commission with the following recommendations, viz:

That the bill be amended by striking out all after the enacting clause and inserting in lieu thereof the following, and when so amended that the bill do pass, to wit:

"SECTION 1. In all future assessments of real estate, in the city of Manila and in provinces organized under the Provincial Government Act, the value of machinery, as defined in section six of this Act, shall be excluded, and such machinery shall not be assessed or taxed as part of the improvements on or to real property, or otherwise.

"SEC. 2. Assessments now in force in provinces organized under the Provincial Government Act, when such assessments include the value of machinery, shall be reduced in the manner and under the conditions hereinafter stated and not otherwise.

"SEC. 3. Every owner of machinery now assessed and taxed as an improvement to real property, in order to secure the exemption of such machinery from further such taxation, shall prepare and submit to the provincial board of tax appeals of the province in which such assessment was made, a detailed, itemized statement of such machinery, showing the declared value of each item, the total value of all items, and the assessed value, if the same be known.

"SEC. 4. The provincial board of tax appeals at its annual meeting in December shall consider each statement prepared as set forth in the last preceding section and theretofore filed, and such other evidence as it may deem pertinent and relevant, and shall determine, decide upon, and fix the true value of such machinery, and shall thereupon authorize a corresponding reduction from the existing assessment, as shown by the land-tax declarations and registers, of the land and improvements to which such machinery belongs or pertains.

"SEC. 5. Reductions in assessments made under the provisions of this Act shall become effective with the beginning of the tax year next succeeding the annual meeting of the provincial board of tax appeals at which such reductions were authorized.

"SEC. 6. The word 'machinery' as used in this Act shall be construed to embrace all machines, mechanical contrivances, instruments, tools, implements, appliances, apparatus, and paraphernalia used for industrial, agricultural, or manufacturing purposes, whether or not attached to land or buildings.

"SEC. 7. This Act shall take effect upon its passage and shall have prospective effect only."

The bill passed by the Assembly exempts only agricultural machinery, and does not provide for any reassessment for the immediate relief of parties whose machinery has heretofore been paying taxes as part of the real estate upon which situated.

The proposed amendment has been drawn after consultation with the Special Agent and others interested in provincial affairs, and is believed to meet the recommendations in the Governor-General's message more nearly than the Assembly bill. Respectfully submitted.

To the Honorable,

FRANK A. BRANAGAN,
GREGORIO ARANETA,

NEWTON W. GILBERT,

RAFAEL PALMA,

Committee on Taxation and Revenue.

the PRESIDENT OF THE PHILIPPINE COMMISSION.

The report was received and further consideration of Assembly Bill No. 633 was postponed.

EXECUTIVE SESSION.

The Commission proceeded to the consideration of executive business.

After the consideration of executive business, the Commission returned to regular session.

ADJOURNMENT.

Thereupon, at 11 o'clock and 10 minutes antemeridian, On motion by Commissioner Branagan,

The Commission adjourned to meet at the call of the Chair.

Attest:

GEO, C. SCHWEICKERT, Secretary.

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