Reduction of tax on race tracks.
Section 196
SEC. 196. Reduction of tax on race tracks. — The provincial board of any province or the city council of any chartered city may in any year reduce the per diem tax on race tracks for the ensuing calendar year or years to any amount not less than twenty pesos; but no such reduction shall be made for the City of Manila or for any place situated within a radius of ten kilometers from the boundary of the City of Manila. Written notice of such action shall be sent to the Collector of Internal Revenue before the same shall become effective.