Law Summary
Distribution of Poll or Cedula Personal Tax
- The poll or cedula personal tax collected on or after August 6, 1909, is divided equally between the provincial and municipal governments of the place of collection.
- In Moro Province, all proceeds accrue to the Moro Province treasury as part of the general fund, used at the discretion of the legislative council for provincial, district, and municipal purposes.
- Any increase in cedula prices under the Provincial Government Act and Amendment No. 1652 directs that additional collections be applied to specified purposes.
Allocation of Internal Revenue Proceeds to Provinces and Municipalities
- From revenues accruing to the Insular Treasury under Act No. 1189 (amended), 10% is allocated for general provincial purposes and 20% for general municipal purposes, including school purposes under Act No. 1189.
- The City of Manila is treated as both a province and municipality for apportionment and receives corresponding shares.
- No province or municipality shall receive more in any fiscal year than what was allocated in the fiscal year ending June 30, 1909.
- Provinces accepting section 45, Act No. 83 (amended), receive an additional 10% of the revenue for road and bridge funds, apportioned by population among accepting provinces, capped at the 1909 fiscal year distribution.
- Manila’s Municipal Board manages its road and bridge fund exclusively for streets, highways, roads, and bridges.
- Road and bridge funds are prioritized for maintenance and improvement of existing roads and bridges, followed by construction and maintenance of new ones.
- Funds are apportioned based on official census data and returned quarterly to cities and provincial treasurers for proper disbursement by the Collector of Internal Revenue with Auditor oversight.
- Half of the 20% municipal revenue share must be used exclusively for free public primary school maintenance, including teacher payment and schoolhouse construction.
- For Moro Province, all municipal revenue shares form part of the general fund for provincial discretion.
- Provinces with non-Christian inhabitants set aside a proportion of municipal revenue equal to the ratio of non-Christian inhabitants to total population as a "non-Christian inhabitants' fund," expended by the provincial board with Secretary of the Interior’s advance approval.
- Provinces organized under the Special Provincial Government Act set aside municipal revenue (except from Baguio City) as the "township and settlement fund," also expended with Secretary of the Interior’s approval for local benefit.
- The Secretary of the Interior’s approval of expenditures is final for account settlement.
Expedited Legislation Process
- The public good necessitating swift enactment expedites the bill's passage pursuant to section two of the Act prescribing procedure by the Commission on law enactments (September 26, 1900).
Effective Date
- The Act takes effect upon its passage, August 11, 1909.