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Act No. 1189 Section 85

Section 85

SEC. 85. Every storekeeper shall keep a warehouse book, which shall at all times lie open to the examination ol' any revenue officer, and shall enter therein an account of all. articles deposited in the warehouse to which he is assigned, indicating in every case the date of deposit, by whom manufactured or produced, the number and description of the package and its contents, the quantities therein, the marks and serial numbers thereon, by whom gauged, inspected, or weighed, and it' distilled spirits the number of gauge liters and proof liters; and before delivering any articles from, the warehouse such storekeeper shall enter in said book the date of the sale of the stamps by the provincial treasurer for payment of the tax on such articles, the number and description of the packages, the marks and serial numbers thereon, the date of delivery, to whom delivered and for what purpose, which purpose shall he specified in the permit or order for delivery, and in case of delivery of any distilled spirits the number of gauge liters and proof liters shall also be stated, and such further particulars shall be recorded in such warehouse book as may be prescribed by the Collector of Internal Revenue or found necessary for the identification of the packages and to insure the correct delivery thereof and prompt accountability therefor; and every storekeeper shall furnish daily to the treasurer of the province a';, return of all articles received in and delivered from the warehouse-during the day preceding that on which the return is made, and shall mail at the same lime a copy thereof to the Collector of Internal Revenue, and shall on the first .Monday of every month make a report in duplicate of the number of packages of all articles, with the respective description thereof as above provided, which remain in the warehouse at the date of his last report, of all articles received therein and delivered therefrom during the preceding month, . and of all articles remaining therein at the end of said month. He shall deliver one copy of such report to the provincial treasurer having control over the warehouse, to be recorded and filed in his office, and transmit, one copy to the Collector of Internal Revenue to be recorded and filed in his office.

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Other provisions in Act No. 1189

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

CitationAct No. 1189 Section 85 (LawPlayer, data as of July 4, 2026)

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

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