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H. No. 1491 / 47 OG No. 2, 594 (February, 1951)
[ REPUBLIC ACT NO. 593, January 30, 1951 ]
ACT TO FURTHER AMEND SUBPARAGRAPHS (1), (2) AND (3) OF SUBSECTION (b) OF SECTION ONE HUNDRED THIRTY-SEVEN OF THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED.
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION 1. Subparagraphs (1), (2) and (3) of subsection (b) of section one hundred thirty-seven of Commonwealth Act Numbered Four hundred sixty-six, otherwise known as the National Internal Revenue Code, as amended, are hereby further amended so that said subsection shall have only two subparagraphs, which shall read as follows:
Approved, January 30, 1951.
SECTION 1. Subparagraphs (1), (2) and (3) of subsection (b) of section one hundred thirty-seven of Commonwealth Act Numbered Four hundred sixty-six, otherwise known as the National Internal Revenue Code, as amended, are hereby further amended so that said subsection shall have only two subparagraphs, which shall read as follows:
"(1) Locally manufactured cigarettes made of locally grown leaf tobacco wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper, on each thousand, eight pesos.SEC. 2. This Act shall take effect upon its approval.
"(2) On cigarettes made of imported tobacco leaf wrapped in tinfoil or cellophane or packed in cartons covered with paraffin or wax paper or in tin can, on each thousand, ten pesos, but if the cigarettes are mechanically packed, twenty-two pesos."
Approved, January 30, 1951.