Enforcement of Cedula Tax and Real Estate Tax Exemptions

Section 1 amends Section thirty of Act Numbered One hundred and thirty-three by adding a proviso allowing discretionary enforcement of cedula tax.
The provincial treasurer may enforce collection of the cedula tax and penalty after the amount remains delinquent for fifteen days.
Enforcement is done by causing prosecution of the delinquent before the president of the municipality where the delinquent resides.
After conviction, the delinquent is sentenced to imprisonment for five days.
The imprisonment is deemed a satisfaction of the tax and penalty.
Upon expiration of imprisonment, the convicted person is entitled to receive the cedula or certificate as if the tax and penalty had been paid in money.

Section 2 repeals Section thirty-four of Act Numbered One hundred and thirty-three in its entirety as quoted in the Act.
The repealed provision previously declared that for the year nineteen hundred and two and succeeding years, no person who pays to the province and municipality together taxes on real estate or as an industrial tax an amount in excess of one peso would be required to pay the cedula tax.
Section 2 also repeals the associated requirement that the receipt for land tax or industrial tax would contain the particulars required for cedula/registration tax and be used for identification and related civic acts.
The practical effect of Section 2 is that the prior statutory exemption and receipt-based identification mechanism in that repealed form no longer governs.

Section 3 establishes a land tax exemption where the entire final valuation of land or improvements, for taxation purposes, in the city of Manila or any other municipality, belonging to a single owner does not exceed fifty dollars, in United States currency.
Where the valuation threshold is met, no land tax is assessed or collected on such land or improvements.
Section 3 provides that the exemption applies to all assessments of land taxes hereafter made, notwithstanding anything in existing law to the contrary.
Section 3 requires that all lands and improvements must still be valued by assessors of real estate whether more or less than fifty dollars in value, using the manner provided by existing law.