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Commonwealth Act No. 375 (CA 375) — An Act to Amend Section One of Commonwealth Act Numbered Two Hundred and Forty-One, Entitled "An Act to Appropriate Five Million Pesos to Be Distributed by the Secretary of Finance Among the Provinces, Subprovinces, Chartered Cities, Municipalities, and Municipal Districts on the Basis of the Yearly Average of Their Shares in the Proceeds of the Cedula Tax Collected During the Years Nineteen Hundred and Thirty-Three, Nineteen Hundred and Thirty-Four, Nineteen Hundred and Thirty-Five, Nineteen Hundred and Thirty-Six, and Nineteen Hundred and Thirty-Seven, to Compensate the Said Branches of the Government for the Loss from Their Revenues on Account of the Abolition of the Cedula Tax."

Commonwealth Act No. 375 (CA 375) — An Act to Amend Section One of Commonwealth Act Numbered Two Hundred and Forty-One, Entitled "An Act to Appropriate Five Million Pesos to Be Distributed by the Secretary of Finance Among the Provinces, Subprovinces, Chartered Cities, Municipalities, and Municipal Districts on the Basis of the Yearly Average of Their Shares in the Proceeds of the Cedula Tax Collected During the Years Nineteen Hundred and Thirty-Three, Nineteen Hundred and Thirty-Four, Nineteen Hundred and Thirty-Five, Nineteen Hundred and Thirty-Six, and Nineteen Hundred and Thirty-Seven, to Compensate the Said Branches of the Government for the Loss from Their Revenues on Account of the Abolition of the Cedula Tax."

Commonwealth Act No. 375 · Commonwealth Act · Approved August 23, 1938 · 2 sections

Data as of July 4, 2026 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Section 1

SECTION 1. Section one of Commonwealth Act Numbered Two hundred and forty-one is amended so as to read as follows: "SECTION 1. In order to compensate the provinces, subprovinces, chartered cities, municipalities, and municipal districts for the loss which they may incur in their respective revenues on account of the abolition of the cedula tax, -there is hereby appropriated, out of any funds in the National Treasury not otherwise appropriated, the sum of five million nine hundred fifty thousand pesos, or so much thereof as may be necessary, to be distributed by the Secretary -of Finance, among the provinces, subprovinces, chartered: cities, municipalities, and municipal districts on the basis c of their shares in the proceeds of the cedula tax collected during the year nineteen hundred and thirty-seven."

Section 2

SEC. 2 This Act shall take effect on January 1, 1938. Approved, August 23, 1938

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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