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.

118

THE PROVINCIAL GOVERNMENT ACT.

o v e r n o r' s provincial board. The provincial governor shall be authorized to
badge of office.
carry, as a badge of his office, a white walking stick of white
Indian cane, with gold head, gold cord and tassels.
Cedulas. SECS. 26-38. [The provisions of these sections on cedulas, except
such as have been repealed by other Acts, will now be found in
Act 1189, the Internal Revenue Law of 1904. See notes.]
Note.ARTICLE XII.

Cedula tax, certificates.

POLL OR CEDULA PERSONAL TAX.

Persons, obliga- SEC. 120. Every male inhabitant of the Philippine Islands
tory. over eighteen years of age and under sixty years of age,
Exceptions. except members of the non-Christian tribes, unless otherwise
provided by law, soldiers and sailors of the United States
Army and Navy, civilian employees of the military branch of
the United States Government in the Philippine Islands, consular and diplomatic representatives and officials of foreign
powers in the Philippine Islands, paupers, insane persons,
imbeciles, and persons serving a sentence of more than one
year in a public prison, shall annually pay a poll or cedula
personal tax by purchasing a certificate of registration as
Issue upon re- hereinafter provided: Provided, That it shall be the duty of
quest. provincial treasurers to issue certificates of registration to
males eighteen years of age and under or sixty years of age
and over, to females of any age, and to all other persons
specifically exempted, who may request such certificates and
pay the price imposed in the next succeeding section.
Sale of certifi- SEC. 121. Certificates of registration shall be sold by all
*cates provincial treasurers, or other authorized deputies, on and
after the first Monday in January, nineteen hundred and five,
and prior to the last Saturday in April in each year thereafter, at the uniform price of one peso, and on and after the
last Saturday in April until the first Monday in January, next
Delinquent. following, at the uniform price of two pesos. This tax shall
be deemed to be delinquent after the last Saturday in April:
Persons arriving Provided, That persons not resident in the Philippine Islands
after April. prior to the last Saturday in April, of any year, but who
enter and reside in the Islands after that time, shall pay only
one peso for a certificate of registration upon application
made within twenty days after their arrival in the Islands:
Lawscontinued. And provided further, That the existing laws relating to the
cedula tax are continued in force until January first, nineteen
hundred and five. And the remedies for the enforcement of
cedula taxes due prior to January first, nineteen hundred and
five, are hereby continued in full force and effect until said
Exemption, taxes are collected * * *: Provided, however, That the
provincial board * * * may, in its discretion, exempt
any person or class of persons from the enforcement of cedula
taxes due prior to January first, nineteen hundred and five.
* * *Any action of the provincial board * * * shall
be in the form of a resolution duly recorded.
pillfulrefusalto SEC. 122. Any person liable to the tax imposed herein who
purcase. has not purchased a certificate of registration and who is
delinquent in such purchase, who shall on demand of the
provincial treasurer, willfully refuse to purchase such certificate, shall be subject to the collection of the tax by either
Enforcement df of the two following methods: First, the provincial treastax.
urer may enforce the collection of the tax by the seizure of
any 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,