Exemption from Cedula Tax for US War Department Civilians

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Act No. 785: Exemption from Cedula Tax for US War Department Civilians

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Title Supreme Court: Exemption from Cedula Tax for US War Department Civilians

Law: Act No. 785

Decision Date: Jun 1, 1903

An amendment to Act No. 183 provides an exemption from the cedula tax for civilian employees in the permanent employment of the US War or Navy Department who were brought to the Philippines for such employment.

cedula tax exemption

civilian employees

A

Exemptions from the Cédula Tax

Soldiers, sailors, or officers of the United States Army or Navy.
Civilian employees in the permanent employment of the U.S. War or Navy Department who were not residents of the Philippines before their employment but were brought to the Islands for that purpose.
Members of non-Christian tribes.
Foreign consular officers exempted by treaty or international law.

Amendment to Previous Law

Amends Section 2, Subsection 26 of Act No. 133, which amended the Provincial Government Act No. 83.
Specifically adds the exemption for civilian employees of the U.S. War or Navy Department as described above.

Tax Collection

The tax shall be collected by the provincial treasurer of each province.

Legislative Procedure and Effectivity

The bill's passage was expedited due to public interest under the procedure prescribed in a law dated September 26, 1900.
This Act took effect immediately upon its passage on June 1, 1903.

Important Legal Concepts

Differentiation between residents and non-residents brought to the Philippines for employment by the U.S. War or Navy Department.
Recognition of international status and exemptions of certain government and consular personnel.
The imposition of a tax based on residency, age, and gender criteria, with explicit exemptions reflecting U.S. military and diplomatic considerations during the American colonial period.

END