Section 2
SEC. 2. In addition to the percentage tax on the gross receipts of proprietors or operators of sugar mills, provided in section one hundred eighty-nine of the National Internal Revenue Code, all proprietors or operators of mills producing centrifugal sugar shall pay the basic tax of two centavos on every picul of the total marketable sugar manufactured by them; and, further, the additional tax to increase progressively at the rate of five centavos on every picul of the total marketable sugar manufactured for every one per centum by which the share of the mill in the sugar manufactured from the sugar cane belonging to others exceeds forty but does not exceed forty-five per centum of the total thereof and ten centavos on every picul for each one per centum by which such share exceeds forty-five per centum: Provided, That the aforesaid taxes shall be collected from and paid by the proprietors or operators of sugar mills exclusively, and any agreement, under which the burden of the tax or of a part thereof is directly or indirectly shifted to the planters is declared unlawful: Provided, farther, That the President of the Philippines may, in the case of partiailar proprietors or operators of sugar mills, waive, from year to year, any or all of the tax herein levied, except the basic tax of two centavos, when, in view of the peculiar conditions affecting such mills, the provisions of this Act cannot be enforced as against them without, being unduly oppresive aid/or confisc atory.