—Persons liable to cedula tax.
Section 22
SEC. 22.—Persons liable to cedula tax.—An annual internal-revenue cedula tax shall be paid by all male inhabitants of the Philippine Islands over the age of eighteen and under sixty with the following exceptions: (a) Commissioned officers of the United States Army or Navy; (b) Enlisted soldiers, sailors, and marines of the United States Army or Navy; (c) Civilian employees of the military or naval branches of the United States Government who have come to the Philippine Islands under orders of the Government of the United States; (d) Diplomatic and consular representatives and officials of foreign powers; (e) Paupers; (f) Insane persons; (g) Imbeciles; (h) Persons serving a sentence of more than one year in a public prison; (i) Such inhabitants of Batanes, Mindoro, and Palawan as are subject to the road tax; (j) Members of non-Christian tribes, subject to the qualification stated in the next section.