Preamble
Four hundred and sixty-five is an ended to read as follows: "Sec. 4. Exemptions. - The following shall not be taxed under this Act: The United States High Commissioner and members of his staff; Commissioned officers of the United States Army end Navy; Enlisted soldiers, sailors and marines of the United States Army and Navy; Civilian officers and employees of the military, naval or any other branch of the United States Government who are not Filipino citizens; Diplomatic and consular representatives and officers of foreign powers; Transient visitors when their stay in the Philippines does not exceed three months; and Barrio lieutenants and their substitutes while holding office as such: Provided, however, That they shall be liable to the payment of the annual additional tax."