Preamble
Whereas, under the provisions of Act .Numbered Sixteen hundred and ninety-five, the Provinces of Benguet, Lepanlo-Bontoc, Nueva Vizcaya, and Agusan are debarred from participation in the special fund of ten per centum of internal-revenue collections created by said Act, to be paid into the road and bridge fund of certain provinces; and, Whereas said provinces are in equity entitled to participation in said fund for the reason that, although their provincial boards are not allowed to impose a double cedula tax, there is imposed upon the people of these provinces, by provisions of existing law, a public improvement tax of two pesos per year: Now, therefore, By authority of the Untied States, be it enacted by the Philippine Commission, that: