Section 2
SEC. 2. The Provincial Government Act shall be supplemented by adding thereto the following numbered sections: "SEC. 24. In case of a vacancy in the office of provincial supervisor, or when, for any reason, such officer can not perform his duties, the provincial treasurer shall be vested with the power to purchase stationery and office supplies and in making such purchases and in delivering the same to the provincial officers; he shall er keep a property account and take the receipts required of the provincial supervisor by section ten of the Provincial Government Act. "SEC. 25. The provincial building shall first be used for the purpose of affording sufficient office room to all the provincial officers. If, after supplying this necessary office room, the building affords sufficient accommodation for the residence of the governor of the province, he may occupy the building for this purpose. The assignment of rooms for offices and the residence of the governor in the provincial building shall be made by the provincial board. The provincial governor shall be authorized to carry, as a badge of his office, a white walking stick of white Indian cane, with gold head and gold cord. "SEC. 26. There shall be collected in each province, by the provincial treasurer, an annual tax of one peso or one dollar, Mexican, to be called the cedula or registration tax, from every male person of eighteen years of age and not more than fifty-five years of age residing in such province, whether a native of the Philippine Islands, a citizen of the United States, or a foreigner, except a soldier, sailor or officer of the United States Army or Navy, a member of a non-Christian tribe, or a foreign consular officer exempted by treaty or international law. "SEC. 27. A cedula or certificate shall be issued to each person paving the tax, which shall contain an acknowledgment by the provincial treasurer of the receipt of the peso, the name of the person paying, his age, residence, place of nativity, his status, whether married or single, and his business or occupation. Upon the delivery to him of the cedula or certificate he shall sign the same with his usual signature in the presence of the collecting officer, who shall witness the signature. In case the taxpayer is unable to sign his name, then he shall identify himself by his usual mark similarly witnessed. "SEC. 28. The cedula or certificate of registration herein provided e for may be used for purposes of identification, admitted in evidence, and must be presented by any one liable to pay such tax whenever (1) he appears in any court of the Archipelago, either as a suitor or as a witness in his own behalf in any civil proceeding, (2) he transacts any business with any public office or officer, (3) he pays any taxes or receives money from any public funds, (4) he acknowledges any document before a notary public, (5) he assumes any public office, whether by appointment by election, and (6) he receives any license, certificate or permit from any public authority, is No contract, deed or other document acknowledged before a notary public shall be valid or be recognized by any court unless the notary shall have certified thereon that the thereto parties have presented their certificates of registration, or are exempt from the tax, and shall have entered in such certification the number, place of issue and date of each certificate of registration: Provided, That in all cases when the notary public, has not certified as above provided on any deed, contract or other document acknowledged before him, any party having an interest therein may at any time appear before the treasurer of the proper province, who shall, upon the payment of one peso for a cedula tax and of a penalty of twenty pesos, certify on such deed, contract, or other document that said tax and penalty have been paid, with the date of such payment, and the same shall thereupon be deemed to he valid to ail intents and purposes and receivable in evidence. A person liable to pay the cedula tax who has not paid it shall not be allowed to register as an elector or voter. "SEC. 29. The provincial treasurer shall keep, in his office, open to the inspection of any person, a register of all certificates of registration issued in his province. "SEC. 30. Any person failing to pay the cedula tax at the time fixed by the provincial treasurer, in accordance with law, shall be liable to the payment of a penalty of one hundred per cent in addition thereto. The provincial treasurer shall enforce the collection of the cedula tax and penalty, after the same shall remain delinquent for fifteen days, by a seizure of any personal property of the taxpayer and a sale of the same, in accordance with the provisions for the sale of personal property in the collection of taxes under the Municipal Code, and no exemptions shall be allowed in favor of a person liable to pay such tax. "SEC. 31. By consent of the municipal council of the town where a person is resident, and the provincial treasurer or It is deputy, a person otherwise liable to the payment of the cedula tax may be exempted on a proper showing that, through personal infirmity or otherwise, he is unable to earn a living, and is a pauper. "SEC. 32. The cedula tax for the year nineteen hundred and one shall be due and payable in each province on or before a date fixed by the provincial treasurer within five months prior to November first, nineteen hundred and one, by notices posted in four conspicuous places in each municipality of the province and at the door of the provincial building. In succeeding years, the cedula shall be due and payable as other taxes, within three months prior to May thirty-first, as required by section twenty-four of the Municipal Code. "SEC. 33. One-half of the cedula or registration tax and penalties collected shall be paid into the provincial treasury of the province where collected, and one-half of the amount of such tax collected in each town shall be paid into the municipal treasury of the town. "SEC. 34. For the year nineteen hundred and two and succeeding years, no person who shall pay to the province and municipality together, as taxes on real estate, or as an industrial tax, an amount in excess of one peso, shall be required to pay the cedula tax. The receipt given for the land tax or the industrial tax shall contain the particulars required above for the cedula or registration tax, and shall be used for the same purpose of identification and to avoid disqualification, to testify, to execute an instrument, to vote or to hold office. "SEC. 35. The form of the cedula or certificate shall be prescribed by the Insular Treasurer, and blank books containing the same, with proper stubs or duplicate receipts, shall be purchased by provincial treasurers from the Insular Treasurer at cost. "SEC. 36. Up to and including the thirtieth day of June, nineteen it hundred and one, all internal-revenue collections by the provincial treasurers as collectors of internal revenue, under the General Provincial Act, shall be forwarded to the Insular Treasury, as required by Act Numbered Ninety. Thereafter such taxes cease to be a part of the revenue of the Central Government of the Islands and become provincial and municipal taxes, and Act Numbered Ninety shall not apply thereto. "SEC. 37. One-half of the internal-revenue collections in any" province organized under the General Provincial Act from January first, nineteen hundred and one, until June thirtieth, nineteen hundred and one, shall be due from the Central Government to the treasury of the province where collected, and one-half of the internal-revenue collections in a municipality shall be due from the Central Government to the treasury of the municipality where collected, and the provincial treasurer shall forward his estimate for the amounts due to the province and to the municipalities, through the Military Governor, to the Commission for proper appropriation. The collections under this section shall be held to include collections under the Forestry Regulations for timber cut and forest products obtained in the province and municipality, though the collections are made out of the province. "SEC. 38. Hereafter no voucher or receipt covering a payment of money by any disbursing or other officer of the constituted Government of the Philippine Archipelago, on account of an obligation of said Government, shall be questioned or declared invalid by reason of the failure of the creditor to attach thereto the internal-revenue stamp or stamps heretofore required by law; and hereafter no internal-revenue stamp or stamps shall be required on any receipt or voucher covering the payment of money in discharge of an obligation of the Government of the Philippine Archipelago."