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 fourteen hundred and ninety-three of the Administrative Code is hereby amended to read as follows:

"SEC. 1493. Specific tax on matches.—On matches there shall be collected:

"(a) On each gross of boxes containing not more than eighty sticks to the box, forty centavos.

"(b) On each gross of boxes containing over eighty sticks to the box, a proportionate additional tax."

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

Effective, March 11, 1918.