Act No. 1426

An Act Amending Act Numbered Eleven Hundred And Eighty-Nine, Entitled “The Internal Revenue Law Of Nineteen Hundred And Four,” As Amended, By Providing A Method Of Apportioning Internal-Revenue Collection To Townships Of Provinces Organized Under “The Special Provincial Government Act,” And To All Townships And Settlements Of Non-Christian Tribes, Except Those Of The Moro Province

Act No. 1426

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 Law of nineteen hundred and four,” as amended by Act Numbered Twelve hundred and eighty-three, is hereby further amended by adding at the end thereof the following words: “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 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.”

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-sixth, nineteen hundred.

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