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Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION 1. Section four hundred and eighty-seven of Act Numbered Twenty-seven hundred and eleven, known as the Revised Administrative Code, as amended by Acts Numbered Thirty-two hundred and thirty-eight, Thirty-three hundred and eighty-two, and Thirty-six hundred and thirty-one, is hereby further amended to read as follows:

"SEC. 487. Disposition of proceeds of cedula tax.—In the provinces where the cedula tax is fixed at one peso its proceeds shall go equally to the province and municipality wherein collected. In provinces where the tax is fixed at two pesos the extra peso shall accrue to the road and bridge fund or the road and public works funds of the province, the other peso being divided equally between the province and the municipality, as before. The proceeds of delinquent payments shall, in either case, be distributed on the same basis.

"Such portion of the proceeds of the cedula tax collected in the barrio of San Jose, on Corregidor Island, as would, under the preceding paragraph, accrue to the road and bridge fund of the Province of Cavite, shall hereafter be devoted exclusively to school purposes in said barrio.

"Such portion of the proceeds of the cedula tax collected in the barrio of Olongapo, municipality of Subic, Province of Zambales as would, under the first paragraph, accrue to the road and bridge fund of the Province of Zambales, shall hereafter be devoted exclusively to school purposes in said barrio.

"One-half of the proceeds of the cedula tax collected in the municipalities of Rapu-Rapu, Province of Albay; Itbayat and Sabtang Islands, Province of Batanes; Caluya, Province of Antique; Calayan, Province of Cagayan; Puar, San Francisco Poro and Tudela in Camotes Island, Province of Cebu; municipalities of Buenavista and Jordan, Guimaras Island, Province of Iloilo; Biliran, Caibiran, Cawayan, Liloan, Maripipi, Naval and Pintuyan, Province of Leyte; Anda, Province of Pangasinan; Banton, Simara, and Maestre de Campo Islands; Province of Romblon; Laoang and Batag Islands, municipality of Laoang; Capul, San Antonio, Almagro, Santo Niño, and Zumarraga, Province of Samar; Alabat, Quezon Perez and Polillo, Province of Tayabas; San Pascual, Province of Masbate; Santiago and Dewey Islands, municipality of Bolinao, Province of Pangasinan; Agutaya, Cuyo, Cagayancillo, Coron and Dumaran, Province of Palawan; Numancia, Dapa and General Luna, Siargao Island, Dinagat and Loreto, Dinagat Island, Province of Surigao, as would, under this law, accrue to the road and bridge funds of the provinces concerned, shall hereafter be used for school purposes in each of said municipalities of Rapu-Rapu, Province of Albay; Itbayat and Sabtang Islands. Province of Batanes, Caluya, Province of Antique; Calayan, Province of Cagayan; Pilar, San Francisco, Poro and Tudela, in Camotes Island, Province of Cebu; municipalities of Buenavista and Jordan, Guimaras Island, Province of Iloilo; Biliran, Caibiran, Cawayan, Liloan, Maripipi, Naval, and Pintuyan, Province of Leyte; Anda, Province of Pangasinan; Banton, Simara and Maestre de Campo Islands, Province of Romblon; Laoang and Batag Islands, municipality of Laoang; Capul, San Antonio, Almagro, Santo Nino, and Zumarraga, Province of Samar; Alabat, Quezon, Perez, and Polillo, Province of Tayabas; San Pascual, Province of Masbate; Santiago and Dewey Islands, municipality of Bolinao, Province of Pangasinan; Agutaya, Cuyo, Cagayancillo, Coron, and Dumaran, Province of Palawan; Numancia, Dapa and General Luna, Siargao Island, Dinagat and Loreto, Dinagat Island, Province of Surigao, and the other half of said portion of the proceeds of the cedula tax collected in said municipalities and islands shall hereafter constitute a special fund of the respective municipalities and islands mentioned, to be used for the construction, repair and maintenance of local roads and bridges: Provided, That in municipalities and islands the conditions of which do not require the use of the said portions for school and road construction or maintenance purposes, the same may be used for the construction, repair and maintenance of such other public improvements of said municipalities and islands as may be determined by the respective municipal councils.

"Likewise that portion of the proceeds of the cedula tax collected in the barrios of Tingloy, Maricaban, Talahib, Ganao, Pisa, and Papaya, island of Pasal, municipality of Bauan, in the barrios of San Agustin and San Agapito, on Verde Island, municipality of Batangas, Province of Batangas; on Jao and Hingotanan Islands, municipality of Talibon, on Mahanay, Handayan, Pandanon and Cabulan Islands, municipality of Getafe, in the barrios of lugas, Bonbonon, Aguining and Basyao on Lapinin Island, and in the island of Gaus, municipality of Ubay, in the barrios of Cabacongan, Pagtudlan, Cambaquis, and Looc, on Cabilao Island, Mokpok, Basdio, Calayugan, and Obojan, on bandingan Island, municipality of Loon, Lumboy and Madangug, on Pangangan Island, and on the island of Mantatao, municipality of Calape, Province of Bohol; on Fuga Island, municipality of Aparri, Province of Cagayan; in the barrios of Balabag and Manok-Manok, municipality of Buruanga, on Olotayan Island, municipality of Capiz, and on Manapao Island, municipality of Pontevedra, Province of Capiz; on Botiquis, Intungan and Doong Islands, municipality of Bantayan, on Jilantangan and Guintacan panels, municipality of Santa Fe, on Lugon and Carnasa siands, municipality of Daan-Bantayan, on Caubyan, Coahagan, and Olango Islands, municipality of Opon, Hilutongan Island, municipality of Cordova, Province of Cebu; on Salomague Island, municipality of Cabugao, on Pingit Island, municipalities of Magsingal and Santo Domingo, on Puro and Tamorong Islands, municipality of Cagayan, Province of Ilocos Sur; in the barrios of Puntaburi, on Tagubanhan Island, and Nasidman, municipality of Ajuy; in the barrios of San Fernando, on Sicogon Island Norte and Sur, on Gigantes Island, Bitoon, on Calagnaan Island, Binuluangan and Pantalan, on Binuluangan Island Buenavista on Tulunanauan Island, municipality of Carles in the barrios of Polopina and Talotoan, municipal of Concepcion, in the barrio of Bayas, municipality of Estancia, in the barrio of Naborot, municipality of San Dionisio, Province of Iloilo; in the barrio of Planza municipality of Babatngon, Province of Leyte; in the barrio of Hompong, Maniwaya, and Polo, municipality of Santa Cruz, Province of Marinduque; in the barrios of Molocaboc municipality of Sagay, and Refugio, municipality of San Carlos, Province of Occidental Negros; on Casian and Batis Islands, municipality of Taytay, Province of Palawan; in the barrios of Tuna Labac, Bayang-Subay, and Boor, on Talim Island, municipality of Cardona; in the barrios of Janosa, Bangad and Talim, on Talim Island, municipality of Binangonan, Province of Rizal; in the barrios of Bani, San Juan and Maravilla, municipality of Lavezares, in the barrios of Biri and Buenavista, municipality of Bobon; in the barrios of Napalisan and Caparangasan, municipality of Gandara; in the barrios of Bangon, Libucan, San Vicente, and Oeste, and in the island of Tagdaranao, municipality of Tarangnan, in the barrios of Sierra, Buri, Basyao, Darahuway, and Mahaba, municipality of Catbalogan; in the barrios of Guintarcan and Lamingao, municipality of Villareal, in the barrio of Salvacion, municipality of Basey, in the barrio of Tubabao, municipality of Oras, in the barrio of Hilaba-an, municipality of Dolores, in the islands of Homonhon Tubabao, Manicani and Suluan, municipality of Guiuan, Divinubo, numicipality of Borongan, Moroporo, municipality of Santa Margarita and in the barrio of San Vicente, municipality of Sulat, Province of Samar; in the island of Hibusong, municipality of Loreto, in the barrios of Nonoc, on the island of Nonoc, Buenavista on Hikdop Island, Zaragosa on Sibale Island, and San Jose on Bayagnan Island, municipality of Surigao, Province of Surigao, which, under the first paragraph, would accrue to the road and bridge funds of their respective provinces, shall hereafter be used exclusively for school purposes of said barrios and islands: Provided, That in barrios or islands, the conditions of which do not require the use of the said portion for school purposes, the same may be used for the construction, repair and maintenance of such other public improvements of said barrios and islands, as may be determined by the respective municipal councils: Provided, further, That the portion of the cedula tax collected in islands, municipalities, barrios, sitios and places isolated from the mainland other than those already enumerated above, which, under this law, would accrue to the road and bridge fund of the province, shall hereafter be exclusively spent for the construction and maintenance of such public improvements in the localities where collected as shall be determined by the respective municipal councils."

SEC. 2. This Act shall take effect on its approval.

Approved, December 3, 1932.