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[ Act No. 1139, May 02, 1904 ]
AN ACT SO AMENDING SECTION SEVENTY-EIGHT OF ACT NUMBERED EIGHTY-TWO, ENTITLED "THE MUNICIPAL CODE," AS TO MAKE IT UNNECESSARY TO SEARCH FOR THE PERSONAL PROPERTY OF A DELINQUENT TAXPAYER BEFORE PROCEEDING AGAINST HIS REAL ESTATE FOR THE COLLECTION OF TAXES
By authority of the Untied States, be it enacted by the Philippine Commission, that:
SECTION 1. Section seventy-eight of Act Numbered Eighty-two, entitled "The Municipal Code," is hereby amended by striking out from the first sentence thereof the following words: "In the event that the provincial treasurer or his deputy shall be unable to find sufficient personal property of the delinquent out of winch to make all the taxes assessed against him upon his real estate, due either to the municipality, the provincial government, or the Central Government, or, if the delinquent be unknown, the provincial treasurer or his deputy shall," and inserting in lieu thereof the following words: "In addition to the procedure prescribed in section seventy-five, the provincial treasurer or his deputy may," so that said sentence shall read as follows: "In addition to the procedure prescribed in section seventy-five, the provincial treasurer or his deputy may, upon the warrant of the certified record required in section seventy-five, within twenty days after delinquency, advertise the real estate of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above, and costs of sale, for a period of thirty days."
SEC. 2. This Act shall be retroactive so far as to apply to all taxes heretofore assessed but not collected.
SEC. 3. The public good requiring the speedy enactment of this bill, the passage, of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred.
SEC. 4. This Act shall take effect on its passage.
Enacted, May 2, 1904.
SECTION 1. Section seventy-eight of Act Numbered Eighty-two, entitled "The Municipal Code," is hereby amended by striking out from the first sentence thereof the following words: "In the event that the provincial treasurer or his deputy shall be unable to find sufficient personal property of the delinquent out of winch to make all the taxes assessed against him upon his real estate, due either to the municipality, the provincial government, or the Central Government, or, if the delinquent be unknown, the provincial treasurer or his deputy shall," and inserting in lieu thereof the following words: "In addition to the procedure prescribed in section seventy-five, the provincial treasurer or his deputy may," so that said sentence shall read as follows: "In addition to the procedure prescribed in section seventy-five, the provincial treasurer or his deputy may, upon the warrant of the certified record required in section seventy-five, within twenty days after delinquency, advertise the real estate of the delinquent for sale, or so much thereof as may be necessary to satisfy all public taxes upon said property as above, and costs of sale, for a period of thirty days."
SEC. 2. This Act shall be retroactive so far as to apply to all taxes heretofore assessed but not collected.
SEC. 3. The public good requiring the speedy enactment of this bill, the passage, of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred.
SEC. 4. This Act shall take effect on its passage.
Enacted, May 2, 1904.