Clarification and Correction of Previous Legislative Acts
- The law acknowledges conflicting provisions from several earlier Acts (No. 133, No. 320, and No. 655) regarding cedula tax exemptions.
- It specifically repeals paragraph (f) of section one of Act No. 320, which amended section 34 of Act No. 133 to grant free cedulas to those exempt from paying the tax.
- The corrected provision mandates that paying taxes on real estate or industrial taxes over one peso does not exempt persons from the cedula tax.
Scope and Application of the Cedula Tax
- The cedula tax is required for all persons regardless of other tax payments exceeding one peso.
- The exemption policy related to real estate and industrial tax payments is completely removed.
Effect on Identification and Legal Proceedings
- Previously, receipts for land tax served as identification for various legal and civic purposes (e.g., testifying, executing instruments, voting, holding office).
- This use is superseded by the requirement of paying the cedula tax directly as the exemption for tax payers is repealed.
Repeal of Inconsistent Laws
- All laws or parts of laws inconsistent with this Act are repealed, including section 34 of the Provincial Government Act as set out in Act No. 133.
Immediate Effect and Enactment Process
- The law takes effect immediately upon passage.
- Its passage was expedited pursuant to relevant procedural rules to address the urgency of correcting the legal inconsistency.
This Act corrects previous legislative errors, ensuring all persons paying significant provincial or municipal taxes also contribute through the cedula tax, thus standardizing tax enforcement and eliminating legal discrepancies regarding exemptions.