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 five hundred and one of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code, is hereby amended to read as follows:

"SEC. 501. Exemption of military or other employees of the United States from taxation.—The personal property of persons employed in the military or other service of the United States in the Philippine Islands and used by them incident to said service shall be exempt from taxation."

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

Approved, November 13, 1931.