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Act No. 1397 Section 41

Section 41

SEC. 41. (a) Taxes, imposts, and all other revenues of the township shall not be leased or farmed by the council, but shall be collected by the provincial treasurer or his authorized deputies, or by the township treasurer, as herein provided. (b) When collected, the taxes, imposts, and other revenues of the township shall be turned over by the provincial treasurer or his deputies, within one month of the date of collection, to the township treasurer, together with an itemized statement showing the nature of the tax, impost, or other revenue collected, and the respective amounts of: same: Provided, That the township treasurer shall, when a deputy of the provincial treasurer, collect all taxes in his capacity as such deputy, and in that event all Acts or parts of Acts whereby certain taxes are prescribed to be collected by the township treasurer in his capacity as such shall be inoperative.

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Other provisions in CHAPTER V.

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. 1397 Section 41 (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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