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http://lawyerly.ph/laws/view/l4416
[Act No. 1695, (1907-08-20)](http://lawyerly.ph/laws/view/l4416)
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[ Act No. 1695, August 20, 1907 ]

AN ACT AMENDING ACT NUMBERED ELEVEN HUNDRED AND EIGHTY- AMENDING NINE, ENTITLED "THE INTERNAL REVENUE LAW OF NINETEEN HUNDRED AND FOUR," BY ADDING TO THE ROAD AND BRIDGE FUNDS OF THE PROVINCES TEN PER CENTUM OF THE REVENUES ACCRUING UNDER SAID ACT, AND BY DEVOTING AN ADDITIONAL FIVE PER CENTUM OF SAID REVENUES TO THE MAINTENANCE OF FREE PUBLIC PRIMARY SCHOOLS IN THE SEVERAL MUNICIPALITIES.

By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section one hundred and fifty of Act Numbered Eleven hundred and eighty-nine, entitled "The Internal Revenue haw of Nineteen hundred and four" as amended by section sixteen of Act Numbered Twelve hundred and eighty-three and section one of Act Numbered Fourteen hundred and twenty-six, is hereby further amended so as to read as follows:
"SEC. 150. Of the revenues accruing to the Insular Treasury by  virtue of the provisions of this Act, ten per centum shall be set school funds apart for the benefit of the provincial governments for general provincial purposes, and twenty per centum shall be set apart for the municipal governments for general municipal purposes  in accordance with law and for school purposes as hereinafter provided in this Act, and for the purposes of this Act the city of Manila shall be considered to be both a province and a municipality, and shall receive the apportionment pertaining both to a province and a municipality as hereinafter prescribed: Provided, however, That such province or provinces as shall, through their provincial board accept for one or more calendar years the provisions of section forty-live of Act Numbered Eighty-three, as amended, there shall be allotted, from the revenues accruing to the Insular Treasury by virtue of the provisions of this Act. not only the ten per centum hereinbefore, mentioned for general provincial purposes but also, for each calendar year during which said acceptance continues in effect, ten per centum of said revenues to be paid into the 'Road and bridge funds" of such provinces, said ten per centum to be apportioned according to their respective populations among the provinces so accepting section forty-live of Act Numbered Eighty-three, as amended. And for the foregoing purpose the city of Manila, in its status as a province, shall be represented by its Municipal Board, and such funds as may accrue to it by virtue of its acceptance of section forty-five, as aforesaid, shall be used exclusively for the construction, repair, and maintenance of its streets, highways, roads, and bridges. In the case of provinces, the 'Road and bridge funds' shall be used, first, in the repair and maintenance of improved roads, second, in the improvement of roads and bridges now existing, and third, in the construction, repair, improvement, and maintenance of new roads and bridges.
 
"The amounts by this section set aside shall be apportioned among the several provinces and municipalities in proportion to their respective populations as shown by the official census last taken before the making of such apportionment, and shall be returned by settlement warrant to the provincial treasurers and the city of Manila quarterly, after January first, nineteen hundred and five, for disbursement and payment, to the proper municipalities. Such return shall lie made as soon after the close of each quarter as the accounts of the collections for said quarter shall have been settled and adjusted by the Auditor, and for this purpose a permanent appropriation of the sums so required is hereby made: Prodded, Thai of the twenty per centum of the revenues set apart by this section for the benefit of the several municipal governments, one-half thereof shall be utilized solely for the purposes of the maintenance of free public primary schools in the respective municipalities, including the payment of teachers, the building of school premises, and other expenditures appertaining to the maintenance of the public schools: And provided further, That the amount to be apportioned for the Moro Province and the municipalities therein shall accrue to the treasury of the Moro Province without division and shall constitute a part of the general funds of the Moro Province to be expended in the discretion of the legislative council for provincial, district, and municipal purposes: And provided further, That in every province organized under the Provincial Government Act: which contains non-Christian inhabitants, such proportion of the internal revenue which by law accrues to the municipalities of said province as the number of non-Christian inhabitants bears to the total population of said province shall be set aside in the provincial treasury as a fund to be known as the 'Non-Christian inhabitants' fund, and such fund shall be expended by the provincial board upon advance approval of the Secretary of the Interior, for the benefit of such non-Christian inhabitants: And provided further, That in every province organized under The Special Provincial Government Act, such part of the internal revenue as would by the Internal Revenue Law accrue to municipalities shall be set aside as a fund to be known as the 'Township and settlement fund' and shall be expended by the provincial board, upon advance approval of the Secretary of the Interior, for the benefit of the municipalities, townships, and settlements of said province.   The approval of an expenditure by the Secretary of the Interior shall be final in the settlement of the accounts."
SEC. 2. Section sixteen of Act Numbered Twelve hundred and eighty-three and section one of Act Numbered Fourteen hundred and twenty-six are hereby repealed.

SEC. 3. The public, good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.

Enacted, August 20, 1907.

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