Preamble
WHEREAS, Section 6, Article XV of the New Constitution has removed the income tax exemption privileges previously enjoyed by members of the Judiciary; WHEREAS, in view of the removal of such exemption and considering the duties and responsibilities of city judges, there is now a need to upgrade their salaries; WHEREAS, pursuant to Presidential Decree No. 363, which took effect on January 1, 1974, the salaries of Judges of Courts of First Instance have been increased to forty thousand pesos per annum; WHEREAS, it is likewise necessary that the salaries of city judges be fixed at commensurate levels; and WHEREAS, under Appropriation Decree No. 233, there has already been appropriated the sum of P14,185,000 for salary differentials of the Justices, Judges, and other officials of the Judiciary; 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: