Amount of the cedula tax.
Section 24
SEC. 24. Amount of the cedula tax.—The cedula tax shall be one peso; but in the city of Manila and in provinces organized under the Provincial Government Act it may, by resolution of the respective municipal board or provincial board, for said city or province, be increased to two pesos. Where such increase is effected it shall remain in force until abrogated for one or more years by resolution of the board, either with the express approval of the Governor-General or upon the expiration of thirty days after the receipt by him of such resolution, without his disapproval. A copy of any resolution increasing or reducing the cedula tax in a province shall be furnished by the provincial treasurer to the Collector of Internal Revenue.