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Act No. 1397 Section 63

Section 63

SEC. 63. The provincial board is hereby empowered, subject to the approval of the Secretary of the Interior, to proscribe the taxes to be collected in each of the several settlements organized as provided in section sixty-one. Such taxes shall he limited in kind and amount to all or any of the taxes authorized in sections eighteen and nineteen of Act Numbered Thirteen hundred and ninety-six and in sections forty to forty-nine, inclusive, of this Act. In the event that a cedula tax is imposed by the provincial board upon the inhabitants of any settlement the provisions of sections one hundred and twenty to one hundred and twenty-five, inclusive, of Act Numbered Eleven hundred and eighty-nine shall govern its collection and disposition.

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Other provisions in CHAPTER VIII

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 63 (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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