Emilio Aguinaldo

“ For this work 1 per cent of the value of each parcel may be collected, the amount being paid into the town treasury. Rule 45.—Each town may use on its official dispatches a circular seal, in the center of which a sun with eight rays, and three stars toward the upper portion are engraved. On the upper border, besides the stars, shall be written in a semicircle the name of the province in Tagalog, and on the lower, likewise in a semicircle, the name of the town in the same language. ”

“ In this inventory the average value of each article shall be expressed, and the income derived from the real estate and taxes. A copy of this inventory, subscribed by the chief and by the commissioner, shall be sent to this government through the provincial council. Rule 35.—The juntas may collect as an indirect local tax for each civil trial in which the amount involved is not determined, or when it is determined and does not exceed five hundred pesos, the sum of five pesos. On amounts exceeding five hundred pesos one per cent tax shall be collected. ”

“ Rule 15.—All males from the age of eighteen years and upward are obliged to serve on said force, but enforced service shall not be required whilst volunteers offer themselves; nor are married men obliged to serve while unmarried ones are available. ”

“ A special tax may also be imposed upon the well-to-do class, the amount of which shall be determined in each case by this government after hearing the opinion of the representatives of the provinces, if there should be any, when great peremptory necessities occur ”