Constitution and compensation of board of tax appeals.
Section 59
SEC. 59. Constitution and compensation of board of tax appeals.—The board of tax appeals shall be composed of five members who shall be appointed by the President of the Philippines with the approval of the Commission on Appointments on the first day of January of each odd numbered year, three of whom shall be owners of real estate in the city, of which number, two shall be selected from a list of ten persons to be submitted to the President of the Philippines by the "Asociation de Propietarios de Cebu," which list shall be submitted to him by the said association not later than the fifteenth day of December of each even numbered year. Should the said list not be submitted by the aforesaid association within the time fixed herein, the President of the Philippines shall select such two members in his own discretion. The members of the board of tax appeals, except those serving ex officio and the chairman, shall receive a compensation of five pesos for each day on which they attend the sessions and serve as members of the board. The chairman of the board of tax appeals shall be designated in the appointment of the President and shall receive fifteen pesos for each day on which he attends the sessions. The secretary of the board shall be appointed "by the chairman thereof, with the concurrence of a majority of its members and shall keep the records of the proceedings of the board. The secretary shall receive such salary as the board may fix.