SEC. 41. (a) Taxes, imposts, and all other revenues of the township shall not be leased or farmed by the council, but shall be collected by the provincial treasurer or his authorized deputies, or by the township treasurer, as herein provided.
(b) When collected, the taxes, imposts, and other revenues of the township shall be turned over by the provincial treasurer or his deputies, within one month of the date of collection, to the township treasurer, together with an itemized statement showing the nature of the tax, impost, or other revenue collected, and the respective amounts of: same: Provided, That the township treasurer shall, when a deputy of the provincial treasurer, collect all taxes in his capacity as such deputy, and in that event all Acts or parts of Acts whereby certain taxes are prescribed to be collected by the township treasurer in his capacity as such shall be inoperative.
SEC. 42. The revenues of the township shall be devoted exclusively to local public purposes.
SEC. 43. The revenues of the township shall the derived from the t Internal Revenue Law of Nineteen hundred and four, from the tax provided for in section fifty-two of this Act, and from the following additional sources only:
Fees for the granting of the privilege of fisheries.
Fees for the issuing of certificates of ownership of large cattle and of transfer of title in the same.
Rents and profits from all property belonging to the town-ship; tolls from ferries, stables, markets, slaughterhouses, public bath houses, and cemeteries belonging to the township.
Rentals for the privilege of establishing and maintaining the same.
Fees for tuition in institutions of instruction other than. primary schools founded and maintained solely by the township; and for the use of waterworks built or maintained by the township; but nothing herein shall require the charging of such fees.
Townships fines.
An annual tax, hereby imposed for the purpose of protecting the roads of the township and the province from destruction, of three pesos, Philippine currency, upon each draft cart the wheels of which have tires less than two and one-half inches in width, and an annual tax of two pesos, Philippine currency, upon each cart the wheels of which are rigid with the axle to which they are attached, and an annual tax of live pesos. Philippine currency, upon each cart having both such tires and axles, and an annual tax of three pesos, Philippine currency, upon each sledge with runners less than two and one-half inches in width, all to be collected by the provincial treasurer in the usual manner. One-half of the proceeds of such taxes shall be paid into the township treasury and one-half shall be paid into the provincial treasury.
It shall be the duty of the provincial board to designate by public notice, which shall be posted at the door of the township building or presidencia of every township in the province. The roads on which it shall be unlawful to use narrow-wheeled carts, carts the axles of which are rigid with the wheel. or sledges. Any person violating the provisions of this paragraph by using a can or sledge of the prohibited type after December first, nineteen hundred and three, upon a road which has been designated as an improved or well-constructed public road by the provincial board, shall be subject to a fine of not to exceed one hundred pesos, Philippine currency, for each ; offense: Provided, however, That the Governor-General may, upon the application of the provincial board, suspend the operation of the prohibitory provisions of this paragraph to such extent and for such periods as lie may deem advisable and in the interest of the province.
SEC. 44. It shall not be in the power of the council to impose a. tax in any form whatever upon goods and merchandise carried into the township, or out of the same, and any attempt to impose an import or export, tax upon such goods in the guise of an unreasonable charge for wharfage, use of bridges, or otherwise, shall he void.
SEC. 45. All taxes, licenses, and fees imposed by the council shall be fixed by ordinance, and may be changed from year to year as the council may deem proper.
SEC. 46. (a) All licenses and privilege taxes shall be paid before the licensee or taxpayer shall begin the business, or enjoyment of the privilege for which the license or tax is imposed by the ordinance of the council.
(b) All licenses and privilege taxes shall terminate on the thirty-first day of May of each year, and anyone beginning a business or exercising a privilege upon which a tax is levied by the council after the thirty-first day of .May shall be required, before beginning such business or exercising such privilege, to pay the license or tax for the part of the year which remains, to and including the thirty-first day of May following, but all licenses and privilege taxes may be paid in advance in four quarterly installments, at the election of the licensee.
(c) An addition to the tax or license, in the nature of a penalty amounting to twenty per centum of the original tax or license to be collected and accounted for by the provincial treasurer in the same manner as the original tax or license, shall be imposed for a failure to pay the fax or license when due. Sec 17. It shall be the duty of the provincial treasurer to keep a record, open to public inspection, of the names of all persons paying licenses or privilege taxes, arranged alphabetically.
SEC. 47. Within ten days after the passage of the ordinance by the council for the payment of licenses or privilege taxes the president and treasurer shall prepare a list of the names of the persons whose business, if continued, would render them liable to the license or tax, and they shall transmit such list at once to the provincial treasurer, to enable him more readily to detect persons failing to pay the licenses and privilege taxes for which they shall have become liable.
SEC. 48. The council shall provide that any person conducting a business or enjoying a privilege without paying the tax required by its ordinances shall be punished by fine or imprisonment, or both, after trial and conviction before the township court, as in other cases, under the limitations prescribed in subsection (q) of section twenty-nine of this Act.
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
