Act No. 1397 Section 44

Section 44

SEC. 44. It shall not be in the power of the council to impose a. tax in any form whatever upon goods and merchandise carried into the township, or out of the same, and any attempt to impose an import or export, tax upon such goods in the guise of an unreasonable charge for wharfage, use of bridges, or otherwise, shall he void.

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CitationAct No. 1397 Section 44 (LawPlayer, data as of 2026-07-04)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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