Section 94
SEC. 94. Payment—All sums and amounts due from any owner or owners as a result of any action taken by virtue of the authority conferred in this Act shall be due and payable to the city treasurer in the same manner as the annual tax levied on real estate under provisions of Article XII of this Act, and shall be subject to the same penalties for delinquency, and enforceable by the same remedies, as such annual tax; and all such sums and amounts, together with any such penalties incurred, shall from the date on which they were assessed constitute liens which may exist upon such property excepting only such as may have attached as a result of the nonpayment of said annual tax: Provided, however, That the proceeds thereof shall accrue to the National Treasurer as a special fund for the construction, improvement, and maintenance of national roads within the the City of Manila, to be allotted by the Secretary of Public Works to such projects upon the recommendation of the Director of Public Works.