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 MUNICIPAL CODE.

35

(g) Fees for tuition in institutions of instruction, other than Fees for tuition.
primary schools, founded and maintained solely by the municipality; but nothing herein shall require the charging of such fees.
(h) Licenses for horse races; for selling at retail in quantities Licenses.
of net more than five gallons of any intoxicating, malt, vinous,
mixed, or fermented liquors; for the keeping of dogs; for public
carriages, carts, or hearses kept for hire; and for cafes, restaurants, hotels, inns, and lodging houses; in accordance with the
provisions of section thirty-nine, subsection (ii), and section
forty, subsections (i), (j), and (k).
Note.-SEC. 144. (5) Every proprietor of a * * * cockpit * * * shall pay two hundred pesos * * * And
provided further, That the municipal council of any municipality may by ordinance provide that any cockpit maintained
therein shall pay a higher license tax than that in this
paragraph provided, and in such cases the additional license
tax provided by such ordinance above that herein provided
shall be collected in the same manner as herein specifically
provided for and disposed of in the manner provided in this
Act for the disposal of the receipts from license tax on
cockpits.-Act 1189, July 2, 1904, as amended by Act 1338.
[For the provisions prohibiting the sale, etc., of intoxicating liquors on or near military and naval reservations, see
Acts 709, 760, 1169, 1302.]
(i) Municipal fines. Fines.
(j) An annual tax, hereby imposed for the purpose of protecting Cart and sledge
the roads of the municipality and the province from destruction,
of three pesos, Philippine currency, upon each draft cart the
wheels of which have tires less than two inches and a half in
width, and an annual tax of two pesos upon each cart the wheels
of which are rigid with the axle to which they are attached, and an
annual tax of five pesos upon each cart having both such tires
and axles, and an annual tax of three pesos upon each sledge
with runners less than two and one-half inches in width, all to
be collected by the provincial treasurer in the usual manner.
One-half the proceeds of such taxes shall be paid into the
municipal treasury and one-half shall be paid into the provincial
treasury.
The use of carts with wheels having tires less than two and Use of carts and
sledges.
one-half inches in width and with wheels rigid with the axles and
all sledges upon improved or well-constructed public roads in
the Philippine Islands, is hereby prohibited after December first,
nineteen hundred and three.
It shall be the duty of the provincial board of each province Duty of provinin which well-constructed or improved public roads exist to cialoard.
designate by public notice, which shall be posted at the door
of the municipal building or presidencia of every municipality
or township in the province, the roads on which it shall be
unlawful to use narrow-wheeled carts, carts the axles of which are
rigid with the wheels, or sledges. Any person violating the Unlawful use of
provisions of this paragraph by using a cart or sledge of the cartsansledges.