Government of the Philippine Islands

Summary

Government of the Philippine Islands Act No. 183

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.
Source: Wikisource

Government of the Philippine Islands Act No. 183

He may require of any person arrested a bond for good behavior or to keep the peace, or for the further appearance of such person before a court of competent jurisdiction, and no such bond shall be accepted unless it be executed by the person in whose behalf it is made, with sufficient surety or sureties, to be approved by said court. There shall be taxed against and collected from the defendant, in case of his conviction in said court, such costs and fees as may be prescribed by the Board, which costs and fees shall not exceed those charged in criminal cases in justices' courts.
Source: Wikisource

Government of the Philippine Islands Act No. 183

Provided, That every taxpayer who has paid the urbana tax on any house or building, or who has paid the frontage tax on any real estate for the year 1901 shall receive a credit on the tax hereby levied for the amounts paid as urbana or frontage taxes. The laws, general orders, or regulations under which the urbana tax and the frontage tax are now collectible in the city of Manila are hereby repealed except as to arrearages as hereinafter provided. All taxes on real estate for the year 1901 shall be due and payable on or before the fifteenth day of February, 1902.
Source: Wikisource

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