Section 146
SEC. 146. (a) All existing laws, ordinances, orders, and regulations, whether enacted or made under the Spanish regime or under the Military Government in the Philippine Islands or by the Insular Government whereby taxes are imposed upon any of the persons, objects, or occupation taxed under the provisions of this Act, and all industrial taxes and stamp taxes imposed under the Spanish regime and heretofore in force in these Islands, are hereby repealed except as otherwise specially provided in this Act, and the taxes imposed by this Act ace substituted in lien thereof. (b) Paragraphs (j) and (k) of section seventeen of Act Numbered One hundred and eighty-three, entitled '"An Act to incorporate the city of Manila," are hereby amended so as to read as follows: "(j) To issue licenses fixing the amount of the license fee and prescribing the time and manner of issuing or revoking same for the following: Hawkers, peddlers, huckster auctioneers, plumbers, hotels, restaurants, cafes, lodging houses, public vehicles, race, tracks, horse races, and livery stables. "(k) To make regulations for the conducting of the; business of the following: All the persons named in paragraph (j) of this section, and also pawnbrokers, dealers in second-hand merchandise, junk dealers, public ferries, billiard tables, i healers, theatrical performances, circuses, and all other performances and places of amusement, and the keeping, preparation, and sale of meat, poultry, fish, butter, cheese, lard, vegetables, bread, and oilier provisions." (c) Nothing herein contained shall he deemed to repeal any provisions of law requiring stamps or other taxes by virtue of Acts Numbered Two hundred and thirty. Three hundred and fifty-five, One thousand and forty-live, and Eleven hundred and forty-seven. (d) Nothing herein contained shall he deemed to repeal Act Numbered Fifty-nine, entitled "An Act regulating the sale of intoxicating liquors within the city of Manila and its attached barrios." (e) That portion of paragraph (h) of section forty-three of Act Numbered Eighty-two, called the Municipal Code, which authorizes municipalities to exact licenses for billiard tables, theatrical performances, circuses, and cockpits, is hereby repealed.