EXECUTIVE ORDER NO. 645

Explanation: This Executive Order was issued to address the financial difficulties faced by sugar mills in the Philippines due to the damage incurred during the last war.
Key Points:
- Most sugar centrals, along with laborers' dwellings, suffered significant damage.
- The affected sugar centrals have been engaged in costly rehabilitation efforts.
- Some sugar mills are operating at a loss, while others experience minimal profits.
- Imposing additional progressive taxes would be excessively burdensome and potentially confiscatory for these mills.

Explanation: The Executive Order waives the requirement for additional progressive taxes for specific sugar mills for the 1950-1951 crop.
Key Definitions:
- Additional Progressive Taxes: Taxes imposed progressively based on income, which are deemed oppressive in this context.
Important Requirements:
- The waiver applies specifically to proprietors and operators of designated sugar mills.
Relevant Timeframe:
- The waiver pertains to the tax year covering the 1950-1951 crop.

Explanation: The specific sugar mills exempted from additional taxes are listed, indicating their eligibility for the waiver.
Key Points:
- The following sugar mills are included in the waiver:
  - Asturias Sugar Central, Inc.
  - Bogo-Medellin Milling Co., Inc.
  - Central Azucarera del Norte
  - Central Azucarera de Tarlac
  - Central Azucarera Don Pedro
  - Central Santos Lopez Co., Inc.
  - Hind Sugar Company
  - Luzon Sugar Company
  - Ormoc Sugar Company, Inc.
  - Pampanga Sugar Development Co., Inc.
  - Pampanga Sugar Mills

Explanation: The order is officially documented and signed by the President and Acting Executive Secretary.
Key Points:
- The order was executed in Manila on December 5, 1953.
- Signed by President Elpidio Quirino and Acting Executive Secretary Marciano Roque.

Executive Order No. 645 waives additional progressive taxes for the 1950-1951 crop from certain sugar mills due to post-war financial hardship.
The waiver is a direct response to the operational challenges faced by the sugar industry.
Specific mills are named in the order, highlighting targeted assistance to the sugar sector.
The issuance reflects the government's intent to alleviate financial burdens on essential agricultural operations.