Law Summary

SECTION 1: Exemption from Internal-Revenue Taxes

• Legal Principle: The Act provides a complete exemption for the inhabitants of Benguet from all internal-revenue taxes.
• Key Definitions:
  • "Inhabitants of the Province of Benguet": Residents of the specified province.
• Requirements:
  • Effective from April 1, 1901, no internal-revenue taxes shall be collected from the inhabitants.
• Timeframe:
  • Exemption begins on April 1, 1901.

SECTION 2: Refund of Collected Taxes

• Legal Principle: Any internal-revenue taxes collected from Benguet after January 1, 1901, must be refunded to the provincial treasury.
• Key Definitions:
  • "Insular Treasury": The central treasury of the Philippines under U.S. authority.
• Procedures:
  • Taxes collected will be paid to the governor of Benguet to be deposited into the provincial treasury.
• Timeframe:
  • Refund applies to taxes collected from January 1, 1901, onward.

SECTION 3: Certification of Collected Taxes

• Legal Principle: The Collector of Internal Revenue must certify the amount of taxes collected prior to the exemption.
• Key Definitions:
  • "Military Governor": The appointed military authority in charge of governance.
• Procedures:
  • The Collector shall certify the amount of taxes collected from January 1, 1901, to April 1, 1901.
  • A warrant will be issued for the certified amount in favor of the governor of Benguet.
• Timeframe:
  • Certification period is from January 1, 1901, to April 1, 1901.

SECTION 4: Expedited Passage

• Legal Principle: The Act is to be enacted swiftly due to public necessity.
• Cross-References:
  • Refers to "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed on September 26, 1900.
• Requirements:
  • The bill’s urgent nature allows for expedited passage.

SECTION 5: Effectivity

• Legal Principle: The Act shall take effect immediately upon its passage.
• Requirements:
  • No additional requirements for effectivity; it is effective upon enactment.

Key Takeaways

• Act No. 111 exempts inhabitants of Benguet from paying internal-revenue taxes starting April 1, 1901.
• Refunds of taxes collected from January 1, 1901, to April 1, 1901, will be directed to the provincial treasury.
• Certification of tax collection amounts is required, with provisions for issuing warrants to the governor.
• The Act emphasizes the urgency of its passage, aligning with previously established legislative procedures.
• The Act is effective immediately upon passage, ensuring prompt implementation of the tax exemption.