SEC. 32. Every resident of the province who does not own real or personal property to the total value of two hundred dollars Mexican shall be excused from the payment of any property tax; but, if such resident is a male and eighteen or more years of age, he shall, in lieu thereof, pay an annual tax of one dollar Mexican.
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. 48 Section 32 (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).
