Section 1
SECTION 1. Section 142, subparagraphs (b) and (c) and Section 145 of the National Internal Revenue Code, as amended, are hereby further amended to read as follows: "SEC. 142. Specific tax on manufactured oils and fuels. — On refined and manufactured mineral oils and motor fuels, there shall be collected the following taxes: x x x "(b) Lubricating oils, per liter of volume capacity, TEN [seven] centavos; "(c) Naphtha, gasoline and all other similar products of distillation, per liter of volume capacity, FOURTEEN [eight] centavos; and "SEC. 145. Specific tax on diesel fuel oil. — On fuel oil, commercially known as diesel fuel oil, and on similar fuel oils, having more or less the same generating power, with specific gravity of .820 to .920 at 60 degrees Fahrenheit, there shall be collected, [per metric ton, one peso], per liter, two centavos: Provided, That on diesel oil used for automotive purposes, the tax Shall be six centavos per liter."