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Act No. 45 Section 3

Act No. 45 Section 3

Section 3

SEC. 3. It shall be the duty of the customs officials to seize all Mexican money attempted to be exported without payment of the tax herein imposed, and to hold the same until disposed of by order of court. The Collector of Customs for the Islands shall immediately cause proceedings to be instituted, in a provost court of the city of Manila, organized under General Order Number Sixty-four, of the Headquarters Division of the Philippines, issued August tenth, nineteen hundred, against the money so seized, to enforce the forfeiture herein prescribed, if the owner of the money is known, and is within the Islands, he shall be summoned to show cause in said court why the forfeiture should not be decreed. If he is unknown, or is not within the Philippine Islands, he shall be notified of the pendency of such proceedings by publishing n notice once a week, for three successive weeks, in two daily papers published one in the English language and one in the Spanish language, in the city of Manila, which notice shall state the amount of money seized, the time and place and cause of seizure, and the time and place of the trial. If upon trial it shall be established that the money was being exported, or that the attempt was being made to export it, without payment of the tax herein imposed, a decree of forfeiture shall be entered. If these facts are not established, a decree shall be rendered for the return of the money to its owner.

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Other provisions in Act No. 45

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAct No. 45 Section 3 (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).

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