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H. No. 1284 / 43 OG No. 7, 2600 (July, 1947)
[ REPUBLIC ACT NO. 153, June 14, 1947 ]
AN ACT TO AMEND SECTION TWO HUNDRED AND SIXTY-FIVE OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED AND SIXTY-SIX, KNOWN AS THE NATIONAL INTERNAL REVENUE CODE.
Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:
SECTION 1. Section two hundred and sixty-five of Commonwealth Act Numbered Four hundred sixty-six, known as the National Internal Revenue Code, is hereby amended to read as follows:
Approved, June 14, 1947.
SECTION 1. Section two hundred and sixty-five of Commonwealth Act Numbered Four hundred sixty-six, known as the National Internal Revenue Code, is hereby amended to read as follows:
"SEC. 265. Charges on firewood cut in public forests.— On firewood cut in the forests and forest reserves, the following charges shall be collected:SEC. 2. This Act shall take effect upon its approval.On bacauan, langaray, pototan and tañgal, per cubic meter, forty centavos.
On other woods, per cubic meter, twenty centavos.
Only third or fourth-group wood can be taken for firewood. However, at the discretion of the Director of Forestry, first and second-group woods may be removed or firewood purposes from land which is more valuable for agricultural than for forest purposes."
Approved, June 14, 1947.