Report of the governor general of the Philippine Islands. [1908]

REPORT OF THE COLLECTOR OF INTERNAL REVENUE. 745
PART 2.
CITY OF MANILA TAXES.a
REAL-ESTATE TAX.
The total value of taxable real estate in Manila, as shown by the 1908 tax rolls,
is P81,943,694, which is an increase of P253,909 over that of 1907. In addition to the
changes in the general assessments made each five years the tax rolls undergo yearly
changes by (1) a reduction of the value of buildings burned or otherwise destroyed,
(2) the addition of the value of new buildings erected, (3) additions or reductions made
in the assessed values by the board of tax appeals, and (4) correction of erroneous assesments caused by faulty plans.
Work on the assessment map of the city has progressed well during the year. Surveys and plans covering 83 blocks, containing 750 separate parcels of land, were
completed.
New buildings were erected during the calendar year 1907 to the value of P1,001,745,
as compared with r1,594,506 during the calendar year 1906 and P2,682,606 during the calendar year 1905. There has been a gradual decline in the value of new
buildings erected since 1903, during which year it was P3,784,320.
The board of tax appeals, in accordance with Act 1793, which provides for yearly
meetings, met in January, 1908. Appeals in 26 cases and involving property valued
for taxation at P760,981 were heard. The valuations of 8 properties were reduced
in the total sum of P48,109, or less than 1 per cent of the total amount involved in the
appeals, and about one-seventeenth of 1 per cent of the total amount of the tax rolls.
Real estate taxes to the amount of T1,283,795.34 were collected, as compared with
P1,302,855 during the fiscal year 1907, a decrease of P19,059.66 due to the fact
that the delinquent lists were greatly reduced by the fiscal year 1907 collections,
leaving a comparatively small delinquent list to be collected during 1908. The collections on account of 1908 tax, during the period from January 1 to June 30, 1908,
exceeded those on account of 1907 tax made during the same period of that year by
P20,422.87.
Two tax sales, for which 145 pieces of property were advertised, were held, as compared with three, covering 340 pieces of property, during the fiscal year 1907. No
property has been advertised for sale unless the tax on same was delinquent for two
years or more. Nearly all of the properties sold for taxes are redeemed by the owners,
and in consequence very few tax deeds have to be issued.
The following statement shows the amount of real-estate tax, penalty, and interest
paid during the fiscal year, and for each of the years from 1901 to 1908, inclusive; also
the tax satisfied by other means than cash payments:
Tax satisfied.
Due for the calendar year —
Tax. Penalty. Interest. Total.
1901........................................... T3.16 P0. 47 P1. 19 r4.82
1902............................................ 44 11.78 27.13 117.35
1903............................................ 133.84 18 76 33.61 186.21
1904.......................................... 633.11 92.70 150.23 876.04
1905............................................ 2,148.87 309.39 319.36 2,777.62
1906.......................................... 43,156.08 6,377.54 4,589.00 54,122.62
1907........................................-. 444,15807 14,140.50 3, 82 30 462,126.87
1907... - - - - - - - - - - - - - - - - - - - - ---- 444,158. 07 14,140. 50 3,828.30 462,126. 87
1908........................................... 760,572.56 1,124.50 1,876.40 763,573.46
Total.................................... 1,250,884.13 22,075.64 10,825.22 1,283,784.99
a Collected under authority of Act No. 183, Philippine Commission, and various ordinances and resolutions of the Municipal Board of Manila.