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Act No. 1761 Section 26

Act No. 1761 Section 26

Section 26

SEC. 26. The registration tax required to be paid by this Act shall be covered into the treasury of the municipality, township, or settlement in which collected, or if collected in the city of Manila then into the Insular Treasury to the credit of said city, and shall be deposited and disposed of as are all other deposits to the general fund of said municipalities, townships, settlements, or city of Manila, as the case may be. The license tax and the internal-revenue tax required to be paid by this Act, except license taxes upon wholesale dealers and opium dispensaries, shall be covered into the Insular Treasury and shall constitute a special fund to be devoted solely to the following purposes: First. The printing and dissemination among the people of information as to the evils resulting from the use of opium; Second. The payment of the reasonable expenses, in some reputable hospital, of those desiring to cure themselves of the opium habit; Third. The payment of salaries of Filipinos who have been appointed Insular teachers; Fourth. The construction of school houses and school buildings in the various municipalities of the Islands : Provided, That twenty-five per centum of all lines imposed by reason of violations of this Act shall be paid to the person who furnished the original evidence, properly substantiated, which led to the detection of the offense and the imposition of the fine. The name of the informer shall be specified in the judgment of the court when conviction is had in a court: Provided, That, in all cases in which no fine is imposed but where the sentence is one for imprisonment or deportation, or when compromise is effected as provided in section twenty-five hereof, there shall be paid to the informer an amount approved by the Secretary of Finance and Justice, not exceeding one thousand Appropriation, pesos in any one case, and said .moneys are hereby appropriated for the purposes of this seel ion and shall be expended therefor on the approval of the Governor-General.

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Other provisions in Act No. 1761

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. 1761 Section 26 (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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