Title
Government Bonds for Friar Lands Purchase
Law
Act No. 1034
Decision Date
Jan 6, 1904
Philippine Law, Act No. 1034, enacted in 1904, authorized the issuance of government bonds to acquire Friar Lands, with the funds raised from the bonds being used to secure payment and create a sinking fund for their maturity.

Preliminary Contracts for Land Purchase

  • On December 22, 1903, the Philippine government entered into preliminary contracts to purchase multiple haciendas with the following details:
    • Philippine Sugar Estates Development Co.: 8 haciendas, approx. 60,302 hectares for $3,671,657
    • La Sociedad Agricola de Ultramar: 18 haciendas, approx. 62,140 hectares for $2,213,779
    • Recoleto Order: 23,266 hectares for $306,759
    • British-Manila Estates Co.: 18,419 hectares for $1,045,000
  • Contracts are executory subject to title examination and specific stipulations.

Legal Authority for the Purchase

  • The Philippine Commission acted under Section 64 of the Act of Congress of July 1, 1902, to acquire these lands.
  • The acquisitions respond to concerns that concentrated corporate ownership injures the peace and welfare of the Islands.

Terms and Nature of Bonds Issued

  • Bonds to be dated February 1, 1904, with the following terms:
    • Interest rate: 4% per annum, payable quarterly
    • Redeemable at the government's option after 10 years
    • Maturity period: 30 years
    • Principal and interest payable in U.S. gold coin of the current standard value
    • Denominations: $1,000 and $10,000 denominations, registered and transferable in Washington, D.C.
  • Payment of principal and interest at the U.S. Treasury.

Tax Exemption Provisions

  • Bonds are exempt from all taxes and duties imposed by the Philippine Islands, U.S. Government, and any state, municipal, or local authority in either U.S. or the Philippine Islands.
  • This tax exemption is explicitly stated on the face of each bond.

Sale and Proceeds of Bonds

  • Secretary of War authorized to sell bonds on terms most favorable to the Philippine government.
  • Bonds cannot be sold below par value.
  • Proceeds to be deposited with the Guaranty Trust Company of New York to the credit of the Philippine Treasurer.

Reporting Requirements

  • Secretary of War to report to the Auditor and Treasurer of the Philippine Islands:
    • Amount of bonds issued and sold
    • Bond numbers and denominations
    • Amount realized from sales
  • Reports to be recorded officially in the Auditor and Treasurer's offices.

Management of Funds from Land Disposition

  • Any money received from leasing, selling, or disposing of the acquired lands must be:
    • Treated as a trust fund for the payment of bond principal and interest
    • Established as a sinking fund dedicated exclusively for the bonds' payment at maturity
  • Collected rents and proceeds must be deposited in the Philippine Treasury and held as a separate trust fund.
  • The sinking fund must be invested and reinvested per the Philippine Commission's direction.

Immediate Effect and Expediency

  • The Act’s passage expedited under the procedural law governing the Philippine Commission.
  • The law takes effect immediately upon enactment on January 6, 1904.

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