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.

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CONTENTS.

The Municipal Code-Continued. Page.
Sec. 43. (a)-(j) Sources of municipal revenue, taxation, rents, privileges, licenses, fees, etc.....................-.................... 33-36
NOTES.-Minimum value of land exempt from
taxation. Licenses for cockpits. Extension
of time by provincial boards for use of narrowtired carts and sledges. Authority of the
Governor-General to extend the time. Province of Isabela exempt from cart and sledge
tax...-.. —. ----. ----.. —.. - 34-36
Sec. 44. Tax upon goods and merchandise from other municipalities,
export and import taxes, prohibited.............................. 36
Sec. 45. Taxes, licenses, and fees to be fixed by the council from year
to year...................................................................... 36
-Sec. 46. Annual statement by the municipal treasurer.........-............... 36, 37
Sec. 47. (a)-(g) Annual reports, inventories, and estimates by municipal council.......................................................................... 37,38
Sec. 47. (h) Increase or decrease of rate of taxation by ordinance, with
the approval of the provincial board.............................. 38
Sec. 48. Leasing or farming of taxes prohibited............................................ 38
Sec. 49. (a), (b) Assessment of taxes on real estate; board of taxation 38-40
NOTES.-Excessive assessment of land for 1902-4.
Revision by provincial boards; reduction; redemption.-................................. 38-40
Sec. 50. (a), (b) Oaths of members of board of taxation........................ 40
Sec. 51. Statement of declaration, by property owners................................ 40
Sec. 52. Organization and listing of property by the board of taxation.... 40, 41
Sec. 53. Property of unknown owners................................................. 41
Sec. 54. (a), (b) Assessment of property by separate parcels.................. 41
Sec. 55. Property which may have escaped taxation.................................... 41
Sec. 56. Completion of the listing of taxable real estate and certificate
by the board of taxation.................................................... 41
Sec. 57. Filing and posting of the tax-list notice to the public, hearing
of complaints, correction of errors, and amendment
of the list............................................................................ 41, 42
Sec. 58. Appeals by property owners to board of tax appeals................... 42
Secs. 59 (a)-61. Board of tax appeals, record of proceedings, oaths of
members, hearings by the board, amendment of the
tax list...........-...........................................-.................. 42
Sec. 62. Property exempt from taxation........................................................ 43
Sec. 63. Meetings of board of assessors to add to tax list the value of
improvements made during the year, property which
has escaped taxation, and to reduce the assessment in
cases of property destroyed or permanently injured
by flood, storm, or other casualty.................................. 43
Sec. 64. Continuation of valuation as fixed by the first assessment, as
amended. — ----..........-...-.. --- — ------ 43
Sec. 65. (a)-(c) Licenses and privilege taxes....................... 43
Sec. 66. Public record of licenses and privilege taxpayers by the provincial treasurer -............................................................ 43
Sec. 67. Preparation of list of persons liable to payment of license or
privilege taxes, transmission to provincial treasurer. 44
Sec. 68. Punishment for nonpayment of license or privilege taxes. —..... 44