Section 48
SEC. 48. It shall be the duty of the provincial secretary-treasurer to keep a record, open to public inspection, of the names of all persons paying licenses or privilege taxes, arranged alphabetically
SEC. 48. It shall be the duty of the provincial secretary-treasurer to keep a record, open to public inspection, of the names of all persons paying licenses or privilege taxes, arranged alphabetically
CitationAct No. 387 Section 48 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).