Section 43
SEC. 43. The revenues of the municipality shall be devoted exclusively to local public purposes. They shall be derived from the following sources only: (a) An ad valorem tax on all lands, buildings, and improvements in the municipality, except land or buildings owned by the United States of America, the Central Government of the Philippine Islands, any departmental or provincial government in said Islands, or by the municipality, to be levied against the owner or owners thereof, or, in case of doubt or dispute as to ownership, against the possessors thereof, by ordinance duly adopted by the council; which tax shall not be less than one-fourth of one per centum and not more than one-half of one per centum of the value of said lands, buildings, and improvements as assessed in accordance with law: Provided, That upon application to the board of assessors by the owner of any agricultural land and upon satisfactory evidence that he was not in arms against the authority of the United States in these Islands after April first, nineteen hundred and one, or was not giving aid and comfort to those so in arms after said date, his land may be exempted from taxation by said board, with the concurrence of the Board of Tax Appeals, to whom the application and all the evidence shall be submitted for its consideration, for one year after the time when such tax may be first levied under this Act, if it shall appear that such land has not yielded a crop between January first, nineteen hundred and one, and March first, nineteen hundred and two, for the reason that the owner of the land has really been prevented from cultivating the land because of war and its necessary consequences. (b) The proceeds of at least one-fourth of one per centum of the lands and improvements as assessed shall be devoted exclusively to the support of free public primary schools and the providing or erection of suitable school buildings. The municipal council shall have discretion to expend the remaining one-fourth of one per centum or so much thereof as they shall deem wise to levy, for any lawful municipal purpose herein provided. (c) The granting of the privilege of fisheries. (d) Fees for the issuing of certificates of ownership of large cattle and of transfer of title in the same. (e) Rents and profits from all property belonging to the municipality, tolls from ferries, municipal stables, markets, slaughter houses, public bath house, and cemeteries belonging to the municipality. (f) Rentals for the privilege of establishing and maintaining the same. (g) Fees for tuition in institutions of instruction other than primary schools founded and maintained by the municipality: but nothing herein shall require the charging of such fees. (h) Licenses for billiard tallies, theatrical performances, horse races, and circuses; for the selling at retail in quantities of not more than five gallons of any intoxicating malt, vinous, mixed, or fermented liquors; for the keeping of dogs; for cock-pits, cock-fighting or the keeping or training of fighting cocks; for public carriages, carts or hearses kept for hire: and for cafes, restaurants, hotels, inns, and lodging-houses; in accordance with the provisions of section thirty-nine, subsection (ii) and section forty, subsections (i), (j), and (k). (i) Municipal fines. (j) An annual tax, hereby imposed for the purpose of protecting the roads of the municipality and the province from destruction, of three dollars, Mexican, upon each draft-cart the wheels of which have tires less than two inches and a half in width, and an annual tax of two dollars, Mexican, upon each cart the wheels of which are rigid with the axles to which they are attached, and an annual tax of five dollars, Mexican, upon each cart having both such tires and axles, all to be collected by the provincial treasurer in the usual manner. One-half the proceeds of such taxes shall be paid into the municipal treasury and one-half shall be paid into the provincial treasury.