Section 132
SEC. 132. On each cubic meter of timber which may be cut in any public forest or forest reserve in any of the provinces of the Philippine Islands for domestic sale or consumption, or for export, there shall be paid, within thirty days from date of the receipt by the owner or his agent of the order of payment of the Government charge on the same, into the Insular Treasury, as provided by existing law, the following sums: On all timber included in the first group cut in any province included in Glass A. five pesos; when cut in any province included in Class B, two pesos and fifty centavos. On ail timber included in the second group cut in any province included in Class A, three pesos: when cut in any province included in Class B, one peso and fifty centavos. On all timber included in the third group cut in any province included in Class A, one peso and fifty centavos: when cut in any province included in Class B, one peso. On all timber included in the fourth group and on all non-enumerated timber cut in any province included in Class A, one peso; when cut in any province included in Class 13, fifty centavos: Provided, That when limber cut in provinces included in Class A has been selected for felling by duly authorized forest officials, the rates on such timber shall be only such as are fixed in this section on timber cut in provinces included in Class B: And provided further, That the taxes imposed in ibis section on ebony and camagon shall be charged on said timbers when, presented for measurement and appraisal with the sapwood still attached, and the number of cubic meters in each piece of timber so measured shall include the sapwood attached to the same: and when ebony or camagon timber from which the sapwood has been stripped is presented for measurement and appraisal, there shall be assessed and collected the following sums: On each cubic meter of ebony cut in any province included in Class A, thirteen pesos and fifty centavos; when cut in any province included in Class 13, six pesos. On each cubic meter of camagon cut in any province included in Class A. eight pesos; when cut in any province included in Class B. four pesos and fifty centavos. The volume of all round timber shall be ascertained by multiplying the area of the small end by the length of the log. The volume of all squared timber shall be ascertained by multiplying the average cross section by the length, to which twenty-five per centum shall be added for loss in squaring. The volume of all sawn timber shall be ascertained by multiplying the average cross section by the length, to which fifteen per centum shall be added for loss in sawing. All timber included in the preceding section in the third and fourth groups and all nonenumerated timber cut in any province, known in the market under the name of "raja,"' and which shall not exceed one and one-half meters in length and fifteen centimeters in diameter, shall be classed as firewood, and the following taxes shall be collected thereon: On all firewood consisting of "rajas" from sixty centimeters to one and one-half meters in length, arid from seven centimeters to fifteen centimeters in diameter, one peso for each one thousand "rajas." On all firewood consisting of pieces of timber less than sixty centimeters in length and less than seven centimeters in diameter, ten centavos per cubic meter: Provided, That whenever in the opinion of the Chief of the Bureau of Forestry the preservation and use of the public forests and forest reserves shall render necessary the removal of the tops of fallen timber, said tops when removed in accordance with the regulations prescribed, by the Chief of the Bureau of Forestry, shall be exempted from the payment of any tax imposed in this section on timber or firewood or other forest products. On all gums and resins and other forest products gathered or removed from any province there shall be paid on the actual market value thereof ten per centum. The Collector of Internal Revenue and the Chief of the Bureau of Forestry shall, upon the passage of this Act and from time to time thereafter, make a joint assessment of the actual market value of the various products on which taxes are imposed in this section; said assessments shall be made from the most reliable data available and shall be published in the Official Gazette for the information of taxpayers.