Section 17
SEC. 17. Article five of chapter two of Act Numbered Twenty-three hundred and thirty-nine is hereby amended by adding at the end thereof two new sections to be known as sections seventy-two A and seventy-two B, to read as follows: "SEC. 72A. Specific tax on motor spirits and refined or manufactured mineral oils.—On motor spirits and refined or manufactured mineral oils, there shall be collected the following tax: "(1) Naphtha, gasoline, and all lighter products of distillation, per liter of volume capacity, four centavos; "(2) Kerosene or petroleum, per liter of volume capacity, one and one-half centavos; "(3) Lubricating oils, per liter of volume capacity, four centavos; "(4) Denatured alcohol, per liter of volume capacity, one and one-half centavos. "This tax shall apply to articles now manufactured or produced or which may hereafter be manufactured or produced in the Philippine Islands for domestic sale or consumption and to like articles imported from the United States or foreign countries. "On the date of the taking effect of this section, all manufacturers and wholesale dealers as hereinbefore defined shall make a return to the provincial treasurer of the province in which they are situated, showing the amount of motor spirits and refined or manufactured mineral oils on hand and shall pay thereon the tax prescribed in this section before disposing of same, in the manner prescribed by the Collector of Internal Revenue. No tax shall be collected on such articles which, before the taking effect of this Act, shall have been disposed of to consumers or persons other than manufacturers or wholesale dealers. The Collector of Internal Revenue may exact a bond conditioned upon the payment of these taxes before the removal of said articles from the premises of the manufacturer or wholesale dealer. No tax shall be collected on any of such articles subsequently received by wholesale dealers, upon which the tax has been paid by the previous owner or wholesale dealer. When wholesale dealers shall have paid the tax on all such articles in their possession, they may be relieved from payment of further privilege tax as such if they sell only motor spirits and mineral oils on which the tax has been paid by the previous owner. "SEC. 72B. Tax on coal.—On all coal and coke shall be collected, per metric ton, one peso."