Government of the Philippine Islands

“ For the year nineteen hundred and two and succeeding years, no person who shall pay to the province and municipality together, as taxes on real estate, or as an industrial tax, an amount in excess of one peso, shall be required to pay the cedula tax. The receipt given for the land tax or the industrial tax shall contain the particulars required above for the cedula or registration tax, and shall be used for the same purpose of identification and to avoid disqualification, to testify, to execute an instrument, to vote or to hold office. ”

“ There shall be collected in each province, by the provincial treasurer, an annual tax of one peso or one dollar, Mexican, to be called the cedula or registration tax, from every male person of eighteen years of age and not more than fifty-five years of age residing in such province, whether a native of the Philippine Islands, a citizen of the United States, or a foreigner, except a soldier, sailor or officer of the United States Army or Navy, a member of a non-Christian tribe, or a foreign consular officer exempted by treaty or international law. ”

“ A cedula or certificate shall be issued to each person paving the tax, which shall contain an acknowledgment by the provincial treasurer of the receipt of the peso, the name of the person paying, his age, residence, place of nativity, his status, whether married or single, and his business or occupation. ”