Act No. 1257

An Act Repealing Those Portions Of The Existing Industrial Tax Law Which Apply To Distillers Of Alcoholic Spirits Who Are Actually Operating Their Distilleries

Act No. 1257

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

Section 1. Paragraph fifty of Tariff Numbered Two of the Industrial Tax Law in force in the Philippine Islands, which reads as follows

First class Second class Third class Fourth class
“50. Stores for the sale, at wholesale or retail, of domestic spirits (see Article 27 of the Regulations 300 204 153 107”

and paragraph four of Tariff Numbered Six of said Industrial Tax Law which reads as follows

“4. Alcohol distilleries using concentrating process:
For each Arroba (15 lbs.) of capacity during working-day (12 hours) 10”

are hereby repealed so far as they apply to distillers and alcoholic distilleries who or which are now or shall hereafter be distilling alcoholic spirits until the first day of January, nineteen hundred and five, and so far as they apply to stores which are selling exclusively products of distilleries which are now in actual operation or shall be in actual operation between this date and the first of January, nineteen hundred and five.

Section 2. 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-sixty, nineteen hundred.

Section 3. This Act shall take effect on its passage.