Government of the Philippine Islands

“ No person shall be eligible for appointment to any official position under the city government who is not either a citizen of the United States, a native of the Philippine Islands, a person who by virtue of the Treaty of Paris is entitled to the political rights of a native of the Philippine Islands, or a person who having served in the Army or Navy of the United States has been honorably discharged therefrom and has taken the oath of allegiance to the United States. ”

“ Taxes and penalties assessed against realty shall constitute a lien thereon, which lien shall be superior to all other liens, mortgages or incumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax and penalty, with interest on both at the rate of six per centum per annum from the date of the delinquency. ”

“ Any person who shall violate the provisions of this section shall be punished by a fine of not less than five hundred pesos nor more than five thousand pesos, or by imprisonment for not less than three months nor more than five years, or by both such fine and imprisonment, in the discretion of the court: Provided, however, that nothing in this section contained shall be construed to authorize the Governor-General to permit the use or display of any flag, banner, emblem, or device whose use, display, or exposition to public view is prohibited by the preceding sections of this Act. ”

“ Each of these townships shall be divided into barrios. For the purposes of the first election, the barrios as established under Spanish sovereignty shall be recognized; but, when local civil government shall have been established in any township, this government shall readjust the division of the township into barrios, definitely fixing the boundaries of these barrios, as hereinafter provided. ”

“ If it shall be discovered by the City Assessor and Collector, or brought to his attention, that any taxable real estate in the city has escaped listing, it shall be his duty at once to list and value the same and charge against the owner thereof the taxes due for the current year and for all other years since the original assessment under this charter was made, and the taxes thus assessed shall be legal and collectible by all the remedies herein provided, and interest and penalty shall be added to the back taxes as if they were assessed at the time when they should have been assessed. ”

“ Every municipal officer charged with the custody of municipal funds shall, before entering upon the duties of his office, execute a bond to the municipality with two or more sureties, the amount of which bond and the sufficiency of which sureties shall be approved by the President, and by the Provincial Treasurer, in writing, indorsed thereon, and by the Municipal Council by a recorded vote. ”

“ The senior member of the Board of Judges shall act as its chairman, and the action of the Board shall be determined by a majority vote. In case of the absence at the election of any member of the Board of Judges or of a teller, or his disqualification at any stage of the election, the vacancy or vacancies shall be immediately filled by a majority vote of the entire number of the remaining judges and tellers.
SEC. 11. (a) Elections shall be by secret ballot. Only duly qualified electors shall be allowed in the room where an election is being held. ”

“ There shall be, under the Board, a city engineer, who shall be in charge of the Department of Engineering and Public Works. He shall have charge of all the surveying and engineering work of the city, and shall perform such services in connection with public improvements, or any work entered upon or projected by the city, or any department thereof, as may require the skill and experience of a civil engineer. ”

“ The assessment of a tax shall constitute a lawful indebtedness from the tax-payer to the municipality, which may be enforced by a civil action in any court of competent jurisdiction, and this remedy shall be in addition to all the other remedies provided by law. ”

“ The city superintendent of schools shall make a quarterly report of the condition of the schools and school buildings of Manila to the Board, and such recommendations as seem to him wise in respect to the number of teachers, their salaries, new buildings to be erected, and all other similar matters, together with the amount of city revenues which should be expended in paying native teachers, and improving the schools or school buildings of the city. ”

“ In provinces where a civil form, of provincial government has been established, power to remove officials found to be inefficient, or to be guilty of misconduct of disloyalty to the United States, and to appoint the successors of all officials so removed, shall be vested in the Commission or its duly authorized agents ”

“ City officer not to engage in certain business transactions. It shall be unlawful for any city officer, directly or indirectly, individually or as a member of a firm, to engage in any business transaction with the city through any of its authorized officials, boards, agents, or attorneys, whereby money is to be paid, directly or indirectly, out of the revenues of the city to such person or firm; or to purchase any real estate or other property belonging to the city, or which shall be sold for taxes or assessments, or by virtue of legal process at the suit of the city ”

“ Every person arrested shall, without unnecessary delay, be brought before a municipal court or a Court of First Instance for preliminary hearing, release on bail, or trial. Each judge shall have power to enforce all processes of the court, compel the attendance of witnesses, and punish all contempts of court by fine or imprisonment, or both, under the limitations imposed by the Code of Civil Procedure. ”

“ Within ten days after the passage of the ordinance by the Council for the payment of licenses or privilege taxes, the President and Municipal Treasurer shall prepare a list of the names of the persons whose business, if continued, would render them liable to the license or tax, and they shall transmit such list at once to the Provincial Treasurer, to enable him more readily to detect persons failing to pay the licenses and privilege taxes for which they shall have become liable. ”

“ City not to be liable for damages, and so forth. The city shall not be liable or held for damages or injuries to persons or property arising from the failure of the Municipal Board, or any city officer, to enforce the provisions of this charter, or any law or ordinance, or from negligence of said Board or other officers while enforcing or attempting to enforce the same. ”

“ It shall not be in the power of the Municipal Council to impose a tax in any form whatever upon goods and merchandise carried into the municipality, or out of the same, and any attempt to impose an import or export tax upon such goods in the guise of an unreasonable charge for wharfage, use of bridges or otherwise, shall be void. ”

“ All licenses and privilege taxes shall be paid before the licensee or tax-payer shall begin the business or enjoyment of the privilege for which the license or tax is imposed by the ordinance of the Council. ”

“ Lands or buildings owned by the United States of America, the Central Government of the Philippine Islands, or the city of Manila, and burying grounds, churches, and their adjacent parsonages and conventos, and lands or buildings used exclusively for religious, charitable, scientific, or educational purposes, and not for profit, shall be exempt from taxation; but such exemption shall not extend to lands or buildings held for investment, though the income therefrom be devoted to religious, charitable, scientific, or educational purposes. ”