Disposition of proceeds of certain taxes.
Section 358
SEC. 358. Disposition of proceeds of certain taxes. — Three-sevenths of the proceeds of the internal-revenue percentage taxes on agricultural products prescribed in sections 187 and 188 as well as the taxes due from proprietors or operators of rope factories, sugar centrals, rice mills, corn mills, coconut oil mills, and desiccated coconut factories prescribed in section 189 of this Code shall accrue to the provinces and the remaining four-sevenths shall accrue to the municipalities. The apportionment shall be based on population as shown by the latest official census,