Section 8
SEC. 8. All sum and amounts ,due from any owner or owners as a result of any action taken by virtue of the authority conferred in this Act shall be due and payable to the City Treasurer in the same manner as the annual tax levied on the real estate under the provisions of article XI, title X of the Revised Administrative Code, and shall be subject; to the same penalties for delinquency, and enforceable by the same remedies, as such annual tax; and all such sums and amounts, together with any such penalties incurred, shall from the date on which they were assessed constitute liens which may exist upon such property excepting only such as may have attached as a result of the nonpayment said annua] tax. provicied, however, That the proceeds thereof shall accrue to the National Treasury as a special fund for the construction, improvement, and maintenance of national roads within the City of Manila, to be allotted by the Secretary of Public Works and Communications to such projects upon the recommendation of the Director or Public Works.