Government of the Philippine Islands

“ 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. ”

“ 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 ”

“ If the Board of Assessors shall find parcels of land within the municipality subject to taxation, the owner or owners of which can not be discovered after a proper investigation, it shall be the duty of the Board to list the same for taxation, charging the taxes as against an unknown owner and describing, with sufficient accuracy, the property thus listed. ”

“ 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. ”

“ No court shall declare any such sale invalid by reason of any irregularities or informalities in the proceedings of the officer charged with the duty of making the sale or by reason of failure by him to perform his duties within the time herein specified for their performance, unless such irregularities, informalities or failures shall have impaired the substantial rights of the tax-payer. ”

“ If the number of barrios in a municipality is less than or equal to the number of Councillors the Council shall put each of its members in immediate charge of a barrio or part of a barrio, so that each barrio shall be under the direction of one or more Councillors. ”

“ 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. ”

“ In order to provide properly for municipal elections, the President, during the first five days of the month next preceding the month in which any general election is to be held, shall prepare and cause to be posted a proclamation specifying the place where and the hours during which the election shall be held, and notifying all persons qualified as electors to appear before the Municipal Secretary during the first fifteen days of the month in which the proclamation is dated, for the purpose of taking the elector's oath. ”

“ 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. ”

“ In no case shall there be elected or appointed to a municipal office ecclesiastics, soldiers in active service, persons receiving salaries from provincial, departmental, or governmental funds, or contractors for public works of the municipality. ”

“ Any person who, on the first day of April, 1901, or thereafter, shall make contribution of money or other valuable thing in aid of any person or organization against the authority or sovereignty of the United States, or who shall demand or receive such contribution from others, or who shall make any contribution to any person or organization hostile to or in arms against the authority or sovereignty of the United States, for the purpose of securing any protection, immunity or benefit. ”

“ While an election is in progress the ballot box shall be kept locked and the key shall lie constantly in the possession of the chairman of the Board of Judges, who will not unlock the box or allow it to be unlocked until the board is ready to count the ballots. ”

“ The electors charged with the duty of choosing elective municipal officers shall be male persons, twenty-three years of age or over, who have had a legal residence in the municipality in which they exercise the suffrage for a period of six months immediately preceding the election, and who are not citizens or subjects of any foreign power, and who are comprised within one of the following three classes:
(a) Those who, prior to the 13th of August, 1898, held the office of Municipal Captain, Gobernadorcillo, Alcalde, Lieutenant, Cabeza de Barangay or member of any Ayuntamiento. ”

“ Every person resident within the limits of the municipality who is authorized by law to celebrate marriages shall immediately forward to the Municipal Secretary notification of every marriage which he celebrates, together with the necessary data for properly recording said marriage in the civil register. ”

“ The proceeds of at least one-fourth of one per centum of the lands and improvements as assessed shall be devoted exclusively to the support of free public primary schools and the providing or erection of suitable school buildings. The Municipal Council shall have discretion to expend the remaining one-fourth of one per centum or so much thereof as they shall deem wise to levy, for any lawful municipal purpose herein provided. ”

“ Each elector shall fill out his ballot at one of the tables provided for the purpose, by writing in the.names of the persons for whom he desires to vote. He shall then fold his ballot and deposit it in the ballot box, first stating to the Board of Judges his name and the barrio in which he resides. ”

“ An ad valorem tax on all lands, buildings, and improvements in the municipality, except land or buildings owned by the United States of America, the Central Government of the Philippine Islands, any departmental or provincial government in said Islands, or by the municipality, to be levied against the owner or owners thereof, or, in case of doubt or dispute as to ownership, against the possessors thereof, by ordinance duly adopted by the Council ”

“ There shall be exempted from taxation burying grounds, churches and their adjacent parsonages or conventos, and lands and buildings used exclusively for religious, charitable, scientific or educational purposes, and not for private profit ”

“ One copy of the receipt shall be delivered to the retiring officer and the other copy shall be filed with the Municipal Treasurer. Upon the refusal of the retiring officer to comply with this provision, he shall be liable for all damages caused thereby and to such penalty as may be by ordinance prescribed. ”

“ The chairman so appointed shall select and appoint five residents of the pueblo, having the qualifications of electors under this act, who, with the chairman, shall constitute a Committee of Organization. ”

“ Incorporated municipalities shall be of four classes, according to the number of inhabitants. Municipalities of the first class shall be those which contain not less than 25,000 inhabitants, and shall have eighteen Councillors ”