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[ Commonwealth Act No. 289, June 09, 1938 ]
AN ACT PROVIDING A FIXED UNIT OF WEIGHT IN THE TRADING AT WHOLESALE AND RETAIL OF UNFERMENTED UNSTEMMED LEAF TOBACCO AND PRESCRIBING PENALTIES FOR VIOLATIONS THEREOF.
Be it enacted by the National Assembly of the Philippines:
SECTION 1. The unit of weight known as the "quintal" is prescribed to be used in the trading at wholesale and retail of unfermented unstemmed leaf tobacco. The equivalent of a quintal as herein provided is fixed at forty-six kilos net weight. An allowance of additional four kilos for shrinkage and weight of the materials used for baling or tying the tobacco leaf in bundles is authorized, making the total weight of fifty kilos for one quintal gross weight (quintal bruto).
SEC. 2. Any person violating this Act shall be punished by a tine of not less than fifty pesos nor more than five hundred pesos, or imprisonment for not less than one month and one day nor more than three months, or both at discretion of the court.
SEC. 3. The Collector of Internal Revenue is hereby authorized to enforce this Act and shall for this purpose have authority to promulgate such rules and regulations as may be necessary subject to the approval of the Secretary of Finance.
SEC. 4. This Act shall take effect thirty days after its approval.
Approved, June 9, 1938.
SECTION 1. The unit of weight known as the "quintal" is prescribed to be used in the trading at wholesale and retail of unfermented unstemmed leaf tobacco. The equivalent of a quintal as herein provided is fixed at forty-six kilos net weight. An allowance of additional four kilos for shrinkage and weight of the materials used for baling or tying the tobacco leaf in bundles is authorized, making the total weight of fifty kilos for one quintal gross weight (quintal bruto).
SEC. 2. Any person violating this Act shall be punished by a tine of not less than fifty pesos nor more than five hundred pesos, or imprisonment for not less than one month and one day nor more than three months, or both at discretion of the court.
SEC. 3. The Collector of Internal Revenue is hereby authorized to enforce this Act and shall for this purpose have authority to promulgate such rules and regulations as may be necessary subject to the approval of the Secretary of Finance.
SEC. 4. This Act shall take effect thirty days after its approval.
Approved, June 9, 1938.