Collection and disposition of taxes now in force.
Section 64
SEC. 64. Collection and disposition of taxes now in force.—All licenses and taxes, rents and income due and collectible under law, ordinance, general orders, or regulations, by the Provost-Marshal-General or his subordinates, or by any Insular officer, for the benefit of the territory now incorporated as the city of Manila, which shall be delinquent at the time of the passage of this Act, except such as are herein specifically abolished, shall be collected for the benefit of the city by the City Assessor and Collector in the same method and with the same penalties as would be applicable had this Act not been adopted. A failure to pay delinquent urbana and frontage q taxes for the years eighteen hundred and ninety-nine and nineteen hundred within thirty days after the passage of this Act shall impose upon the taxpayer so delinquent a penalty of fifteen per cent and interest at rate of ten per cent from the date of the passage of this Act until payment. In the event such delinquent taxpayer shall neglect to pay the urbana or frontage taxes so due for thirty days after the passage of this Act, it shall be the duty of the Assessor and Collector to proceed against such delinquent taxpayer and the property upon which such urbana or frontage taxes are due in manner and form and with like effect as provided in this Act for the collection of delinquent taxes upon real estate, the provisions of which are, hereby declared applicable to such delinquent urbana and frontage taxes. ADVISORY BOARD, POWERS AND DUTIES THEREOF.