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.

34

THE MUNICIPAL CODE.

Minimum value Note.-SECTION 1. Whenever the entire final valuation of
of land and im- land or improvements thereon, for the purpose of taxation,
either in the city of Manila or in any other one municipality,
belonging to a single owner, shall not exceed the sum of
-exemption. twenty-five dollars, in United States currency, no land tax
shall be assessed or collected upon such land or improvements. This section shall apply to all assessments of land
taxes hereafter made, anything in existing law to the
contrary notwithstanding. But all lands and improvements
thereon shall be valued by the assessors of real estate, whether
more or less than twenty-five dollars in value, in the manner
provided by existing law.-Act 680, March 13, 1903.
[See also section 62.]
Application of (b) The proceeds of at least one-fourth of one per centum of
tax proceeds. the lands, buildings, and improvements as assessed shall be
Schools. devoted exclusively to the support of free public primary schools
and the providing or erection of suitable school buildings. The
municipal council shall have discretion to expend the remaining
one-fourth of one per centum, or so much thereof as they shall
deem wise to levy, for any lawful municipal purpose herein
provided.
[See section 13 (n) of the Provincial Government Act, and
note. ]

Fisheries. (c) The granting of the privilege of fisheries in fresh-water
streams, lakes, and tidal streams included within the municipality
and not the property of any private individual, and in the marine
waters included between two lines drawn perpendicular to the
general coast line from points where the boundary lines of the
municipality touch the sea at high tide, and a third line parallel
with the general coast line and distant from it three marine
leagues. Where fresh-water lakes are not included within the
limits of any one municipality, or where fresh-water or tidal
streams form boundaries between municipalities, disputes which
may arise as to the waters within which any municipality may
exercise the right of taxing the granting of the privilege of
fisheries, shall be referred by each municipality to the provincial
board of the province to which it belongs, and the provincial board
shall recommend to the Commission such legislation as it may
deem desirable.
Cattle registra- (d) Fees for the issuing of certificates of ownership of large
cattle and of transfer of title in the same.
[For Cattle registration, see Appendix.]

Ren t s and (e) Rents and profits from all property belonging to the
profits. municipality, tolls from ferries, municipal stables, markets,
slaughterhouses, public bath houses, and cemeteries belonging to
the municipality.
(f) Rentals for the privilege of establishing and maintaining
the same.