The Municipal code and the Provincial government act, being Act no. 82, entitled "A general act for the organization of municipal governments in the Philippine islands", and Act no. 83, entitled "A general act for the organization of provincial governments in the Philippine islands" as amended by the acts of the Philippine commission down to and including May 31, 1905, revised and codified by the Committee on revision and codification appointed by the governor-general. Published by authority of the Philippine commission.

THE PROVINCIAL GOVERNMENT ACT. 87
then only be detached for immediate transmission to the
provincial treasurer or his deputy: Provided, That nothing Advance payherein contained shall be construed as prohibiting a dealer or ments.
other person from detaching two or more requisition coupons
at the same time from his license form if done for the
purpose of paying in advance two or more quarters of his
license tax.
(c) All requisition coupons so received by provincial treas- Re q u is i tion
urers shall be retained by them, the serial numbers and denom- coupons.
inative values of the stamps sold indorsed thereon, proper
entry made thereof in the itemized monthly sale of stamps,
and such coupons shall be transmitted by the provincial
treasurer at the end of each month to the Collector of Internal
Revenue. And all such license forms and their corresponding
coupons shall be substantially the same in form as the sample
license form appearing at the end of this article.
SEC. 40. In the case of neglect or refusal to pay any taxes Neglect or reand penalties when due under the provisions of this Act, the fusatopaytaxes.
provincial treasurer may levy upon all property belonging to
such person on which the said lien exists for the nonpayment
and also for such further sums as shall be sufficient for the
costs of such levy. The remedy by distraint and levy shall not
be exclusive of the remedy by action in court, but shall be
cumulative thereto.
SEC. 45. When goods, chattels, or effects sufficient to pay seiure of real
the tax imposed upon any person are not found, the provincial e
treasurer or his deputy is authorized to collect the same by
seizing and holding real estate in {he manner prescribed for
the seizure and sale of real estate for delinquent taxes in the
Municipal Code and the amendments thereto.
SEC. 97. It shall be the duty of every farmer or planter Statements of
dt e pn,, ie i *~ * i r jfarmers and
producing leaf tobacco and of every dealer in leaf tobacco or planters.
any material used in the manufacture of tobacco or snuff, on
demand of any internal-revenue officer, to render a true and
complete statement of the quantity and amount of such leaf
tobacco or other material sold or delivered to any person
named in such demand; and in case of refusal or neglect to -neglect or rerender such statement or if there is cause to believe such
statement to be incorrect or fraudulent, the provincial treasurer or other revenue officer shall make an examination of
such persons, books, and papers as may be necessary to
determine the facts in the case; and any such dealer in leaf -false statetobacco or other material who refuses to render a statement, ments.
or who renders a false or incomplete statement, shall for each
offense be fined in a sum not exceeding four hundred pesos.
SEC. 122. Any person liable to the tax imposed herein who Certificates of
has not purchased a certificate of registration and who is regstrat
delinquent in such purchase, who shall, on demand of the
provincial treasurer, willfully refuse to purchase such cer- -refusal topurtificate, shall be subject to the collection of the tax by either
of the two following methods: First, the provincial treasurer hnforcement of
may enforce the collection of the tax by the seizure of anye
personal property of the taxpayer and the sale of the same in
accordance with the provisions for the sale of personal property in the collection of taxes under the Municipal Code, and
no exemption shall be allowed in favor of a person liable to
pay such tax; second, the provincial treasurer may, in his
discretion, enforce the collection of the tax and the penalty,
after the same shall remain delinquent for fifteen days, by
causing the delinquent to be prosecuted before the president
of the municipality in which the delinquent shall reside, for
such delinquency, and upon conviction the person so delinquent Persons imshall be sentenced to imprisonment for ten days, and such prisoned.
imprisonment shall be deemed a satisfaction of the tax and
penalty and entitle the person so convicted, at the expiration
of his imprisonment, to the certificate as though the tax and