Preamble
WHEREAS, in view of escalating crude oil and petroleum prices, it is necessary that indigenous sources of energy be used to the fullest extent possible; WHEREAS, one of the feasible alternatives is the preparation of an admixture of alcohol and motor gasoline for use in motive power; WHEREAS, the taxation of distilled spirits or alcohol for the manufacture of intoxicating beverages is imposed for sumptuary reasons which is different from the purpose in taxing alcohol for blending with motor gasoline for motive power such that the latter alcohol shall pay the equivalent rate of specific tax on motor gasoline so that all motor fuels shall contribute equally to the cost of construction, maintenance and repair of highways and bridges; NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby order and decree, as part of the law of the land, the following :