Section 47
SEC. 47. Rate per cent of annual tax for the years nineteen hundred and one, nineteen hundred and two, and subsequent years.—A tax of one per cent on the assessed value of all real estate in the city subject to taxation as hereinbefore provided is hereby levied for the unexpired portion of the year nineteen hundred and one: Provided, That every taxpayer who has paid the urbana tax on any house or building, or who has paid the frontage tax on any real estate for the year nineteen hundred and one shall receive a credit on the tax hereby levied for the amounts paid as urbana or frontage taxes. The laws, general orders, or regulations under which the urbana tax and the frontage tax are now collectible in the city of Manila are hereby repealed except as to arrearages as hereinafter provided. All taxes on real estate for the year nineteen hundred and one shall be due and payable on or before the fifteenth day of February, nineteen hundred and two. An annual tax of one and one-half per cent on the assessed value of all real estate in the city subject to taxation as hereinbefore provided is hereby levied for the year nineteen hundred and two, and an annual tax of two per cent on the assessed value is hereby levied for the year nineteen hundred and three and each subsequent year. All taxes for the year nineteen hundred and two and each year thereafter shall be due and payable on or before the first day of July of each year, and if any taxpayer shall fail to pay the taxes assessed against him for the year nineteen hundred and one on or before the first day of March, nineteen hundred and two, or shall fail to pay such taxes assessed against him for the year nineteen hundred and two, and each succeeding year thereafter, on or before the first day of July of each year, respectively, he shall be delinquent in such payment, and shall be subject to an additional tax of fifteen per cent of the amount of the original tax as a penalty for such delinquency, to be collected at the same time and in the same manner as the original tax: Provided, That at the option of the taxpayer the payment of one-half of the tax for the year nineteen hundred and two and each succeeding year thereafter may be postponed until the thirty-first day of December of such year, but if he fail to pay the first half of the tax on or before the first day of July, then the tax for the whole year shall be delinquent, and the penalty shall be due as hereinbefore provided. If any taxpayer, having paid the first half of the taxes due for the year nineteen hundred and two or any succeeding year, shall fail to pay the remaining half of the tax due for such year on or before the thirty-first day of December of that year, the penalty to be collected shall be fifteen per cent of the half of such annual tax then due. The penalties thus imposed shall he accounted for by the City Assessor and Collector in the same manner as the tax. In the event that such tax and penalty shall remain unpaid for fifteen days after the tax has become delinquent the City Assessor and Collector shall proceed to make collection thereof in the manner prescribed in sections seventy-five, seventy-six, seventy-seven, seventy-eight, seventy-nine, eighty, eighty-one, eighty-two, and eighty-three of the Municipal Code, and all the provisions of said sections shall be applicable, and all the powers and duties conferred and imposed by said sections upon the provincial treasurer are imposed upon the City Assessor and Collector. The provisions of sections eighty-three, eighty-four. eighty-five, and eighty-six of the Municipal Code are hereby declared applicable as fully as though incorporated herein to all taxes assessed, penalties accruing, sales made of the real estate of the delinquent taxpayer, and suits instituted by him attacking the assessment of such taxes or the validity of sales made hereunder. It shall not be essential to the validity of tax sales of real estate hereunder that the City Assessor and Collector shall have attempted to make out of the personal property of the taxpayer the tax due upon his real estate. The remedy provided in the Municipal Code for the collection of taxes upon real estate by levying upon the personal property of the taxpayer shall be deemed to be cumulative only. The lien upon the real estate for taxes levied for the year nineteen hundred and one shall attach upon the passage of this Act. A lien for taxes due for any subsequent year shall attach on the first day of January of such year.