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Act No. 1397 Section 43

Section 43

SEC. 43. The revenues of the township shall the derived from the t Internal Revenue Law of Nineteen hundred and four, from the tax provided for in section fifty-two of this Act, and from the following additional sources only: Fees for the granting of the privilege of fisheries. Fees for the issuing of certificates of ownership of large cattle and of transfer of title in the same. Rents and profits from all property belonging to the town-ship; tolls from ferries, stables, markets, slaughterhouses, public bath houses, and cemeteries belonging to the township. Rentals for the privilege of establishing and maintaining the same. Fees for tuition in institutions of instruction other than. primary schools founded and maintained solely by the township; and for the use of waterworks built or maintained by the township; but nothing herein shall require the charging of such fees. Townships fines. An annual tax, hereby imposed for the purpose of protecting the roads of the township and the province from destruction, of three pesos, Philippine currency, upon each draft cart the wheels of which have tires less than two and one-half inches in width, and an annual tax of two pesos, Philippine currency, upon each cart the wheels of which are rigid with the axle to which they are attached, and an annual tax of live pesos. Philippine currency, upon each cart having both such tires and axles, and an annual tax of three pesos, Philippine currency, upon each sledge with runners less than two and one-half inches in width, all to be collected by the provincial treasurer in the usual manner. One-half of the proceeds of such taxes shall be paid into the township treasury and one-half shall be paid into the provincial treasury. It shall be the duty of the provincial board to designate by public notice, which shall be posted at the door of the township building or presidencia of every township in the province. The roads on which it shall be unlawful to use narrow-wheeled carts, carts the axles of which are rigid with the wheel. or sledges. Any person violating the provisions of this paragraph by using a can or sledge of the prohibited type after December first, nineteen hundred and three, upon a road which has been designated as an improved or well-constructed public road by the provincial board, shall be subject to a fine of not to exceed one hundred pesos, Philippine currency, for each ; offense: Provided, however, That the Governor-General may, upon the application of the provincial board, suspend the operation of the prohibitory provisions of this paragraph to such extent and for such periods as lie may deem advisable and in the interest of the province.

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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 43 (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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