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.

33

validity of which shall be involved in any cause arising before
such tribunal, without respect to the decision of the executive
authorities.
[See section 34.]
CHAPTER V.
TAXATION AND FINANCE. Taxation and
finance.
SEC. 42. Taxation shall be just, and in each municipality uni- Taxation just
form. and uniform.
form.
Note.-SEc. 2. On and after the first day of January, nine- Philippine curteen hundred and four, all public dues, internal revenues, rency.
industrial, stamp, forestry, cedula, license, and municipal
taxes of every kind, and all fines and penalties imposed by
courts or other authorities, shall be imposed, assessed, and
collected in Philippine currency instead of in Mexican currency as now provided by law, and at the same amounts in
Philippine currency as now fixed by law for such taxes, fines,
and penalties in Mexican currency: Provided, however, That
Spanish-Filipino coins may be received in payment of such
taxes, fines, and penalties at the official ratio that shall
from time to time prevail until such time as Spanish-Filipino
coins shall by law cease to be receivable for public dues.-Act
1032, December 28, 1903.
SEC. 43. The revenues of the municipality shall be devoted Revenues.
exclusively to local public purposes. They shall be derived from
the following sources only:
(a) An ad valorem tax on all lands, buildings, and improve- Sources.
ments in the municipality, except lands, buildings, and improvements owned by the United States of America, the Government of
the Philippine Islands, any departmental or provincial government
in said Islands, or by the municipality, to be levied against the
owner or owners thereof, or, in case of doubt or dispute as to ownership, against the possessors thereof, by ordinance duly adopted
by the council; which tax shall not be less than one-fourth of one
per centum and not more than one-half of one per centum of the
value of said lands, buildings, and improvements as assessed in
accordance with law: Provided, That upon application to the Agricultural

board of assessors by the owner of any agricultural land and upon
satisfactory evidence that he was not in arms against the authority of the United States in these Islands after April first, nineteen
hundred and one, or was not giving aid and comfort to those so in
arms after said date, his land may be exempted from taxation by
said board, with the concurrence of the board of tax appeals, to
whom the application and all the evidence shall be submitted for
its consideration, for one year after the time when such tax may
be first levied under this Act, if it shall appear that such land has
not yielded a crop between January first, nineteen hundred and
one, and March first, nineteen hundred and two, for the reason
that the owner of the land has really been prevented from cultivating the land because of war and its necessary consequences.
29986 3

lanIs.
-exemption.