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notice in writing, suspend from duty any storekeeper, and in such case he shall immediately notify the collector of internal revenue and within three days thereafter report his action and his reasons therefor in writing to said collector.

Should any revenue agent discover any neglect, incompetency, delinquency, or malfeasance of any provincial treasurer in the performance of his duty as a collector of internal revenue, he shall immediately report the facts to the collector of internal revenue in writing.

[2657-1584.]

SEC. 1430. Authority of agent's assistant.-An agent's assistant in any district may, in the name of the internal-revenue agent in charge of such district and under the control of such officer as his principal, exercise any power or perform any act which might be exercised or performed by such internal-revenue agent himself.

[2657-1585.]

SEC. 1431. Assignment of storekeepers to warehouses.-The collector of internal revenue shall employ and assign to such bonded warehouses and manufacturers' warehouses as he shall deem expedient internal-revenue storekeepers.

[2657-1586.]

SEC. 1432. Assignment of internal-revenue agents to special duties.-Internal-revenue agents may be assigned to duty under the direction of any officer of the Bureau of Internal Revenue and may be assigned to special duties other than those of internal-revenue agent proper.

Any officer or employee of the bureau may be assigned to the duties of revenue agent without change of his official character or salary.

[2657-1587.]

SEC. 1433. Reports of violations of law.-When a provincial or deputy provincial treasurer or an internal-revenue agent discovers evidence of the violation of any law administered by the Bureau of Internal Revenue of such character that a criminal prosecution' ought to be instituted, he shall immediately report the facts to the fiscal of the province, giving the name of the offender and the names of the witnesses, if possible. A duplicate of such report shall be sent to the collector of internal revenue.

It shall also be the duty of officers and employees of the Bureau of Internal Revenue to report to the Bureau of Forestry any violations of the forest law within their knowledge. A duplicate of each such report shall be furnished to the collector of internal

revenue.

[2657-1587.]

SEC. 1434. Authority of internal-revenue officers to make arrests and seizures.-The collector of internal revenue, the deputy collector of internal revenue, internal-revenue agents, and provincial treasurers and their deputies shall have authority to make arrests and seizures for the violation of any penal law or regulation administered by the Bureau of Internal Revenue. Any person so arrested shall be forthwith carried before a magistrate, there to be dealt with according to law.

[2657-1589.]

SEC. 1435. (As amended by act No. 2892.) Power of collector of internal revenue in making assessments.-When a report required by law as a basis for the assessment of any tax shall not be forthcoming within the time fixed by law or regulation, or when there is reason to believe that any such report is false, incomplete, or erroneous, the collector of internal revenue shall assess the proper tax on the best evidence obtainable.

"When it shall come to the knowledge of the collector of internal revenue that a taxpayer is retiring from the business subject to taxation, or intends to leave the Philippine Islands, or remove his property therefrom, or hide or conceal his property, or perform any act tending to obstruct the proceedings for collecting the tax for the past or current quarter or year or render the same totally or partly inefficient, unless such proceedings are begun immediately, the collector of internal revenue shall declare the tax period of such taxpayer due at any time and shall send the taxpayer a notice of such decision, together with a request for the immediate payment of the tax for the tax period so declared due and the tax for the preceding year or quarter, or such portion thereof as may be unpaid, and said taxes shall be due and payable immediately and shall be subject to all the penalties hereafter prescribed, unless paid within the time fixed in the request of the collector of internal revenue."

[2657-1590.]

SEC. 1436. Authority of officers to administer oaths and take testi`mony.—The collector of internal revenue, the deputy collector of internal revenue, special deputies of the collector, internal-revenue agents, provincial treasurers and their deputies, and any other employee of the bureau thereunto especially deputed by the collector shall have power to administer oaths and to take testimony in any official matter or investigation conducted by them touching any matter within the jurisdiction of the bureau.

[2657-1591.]

SEC. 1437. Contents of collector's annual report. The annual report of the collector of internal revenue shall contain a detailed statement

of the collections and disbursements of the bureau with specifications of the sources of revenue and classes of disbursements.

[2657-1592.]

ARTICLE II.-Sources of internal revenue.

SEC. 1438. (As amended by sec. 2, act 2819.) Sources of taxes.-The following taxes, fees, and charges in the nature of tax are deemed to be internal-revenue taxes:

(a) The cedula tax.

(b) The documentary tax.

(c) The privilege taxes on business or occupation.

(d) Specific taxes on manufactured products.

(e) Taxes on resources of banks, receipts of insurance companies, and receipts of corporations paying a franchise tax.

(f) Charges for forest products.

(g) Fees for testing and sealing weights and measures.

(h) Internal revenue, including the income tax.

(i) Ad valorem tax on the output of mines.

(j) The tax on inheritances, legacies, and other acquisitions mortis

causa.

[2657-1503.]

ARTICLE III.-Cedula tax.

SEC. 1439. Persons liable to cedula tax.-An annual internalrevenue cedula tax shall be paid by all male inhabitants of the Philippine Islands over the age of 18 and under 60 years, with the following exceptions:

(a) Commissioned officers of the United States Army or Navy. (b) Enlisted soldiers, sailors, and marines of the United States Army and Navy.

(c) Civilian employees of the military or naval branches of the United States Government who have come to the Philippine Islands under orders of the Government of the United States.

(d) Diplomatic and consular representatives and officials of foreign powers.

(e) Paupers.

f) Insane persons.

(g) Imbeciles.

(h) Persons serving a sentence of more than one year in a public prison.

(i) Non-Christians living elsewhere than in the Department of Mindanao and Sulu may be exempted from the cedula tax by resolution of the provincial board, with the approval of the secretary of the interior. A copy of any resolution effecting such exemption shall be supplied to the collector of internal revenue.

[2657-1594.]

SEC. 1440. Amount of the cedula tax.-The cedula tax shall be 1 peso; but in the city of Manila and in any Province other than the Mountain Province and Nueva Vizcaya it may, by resolution of the respective municipal board or provincial board for said city or Province, be increased to 2 pesos. Where such increase is effected it shall remain in force until abrogated for one or more years by resolution of the board, either with the express approval of the governor general or upon the expiration of 30 days after the receipt by him of such resolution, without his disapproval. A copy of any resolution increasing or decreasing the tax in a Province shall be furnished by the provincial treasurer to the collector of internal revenue.

[2657-1595.]

SEC. 1441. Increase of tax in case of delinquency.-Upon delinquency, the cedula tax to which any person is liable shall be subject to the following surtax:

(a) If the tax is paid after the 30th of April but not after the 30th of June of the current year, the surtax shall be 50 per cent of the amount in which the taxpayer is delinquent.

(b) If the tax is paid after the 30th day of June of the current year, the surtax shall be 100 per cent of the amount in which the taxpayer is delinquent.

[2657-1596.]

SEC. 1442. Payment of arrearages.—Any person delinquent in the payment of the cedula tax for former years may obtain a cedula for the current year by paying at the same time for a cedula for the first year in which he was delinquent, and subscribing to an affidavit in which he shall bind himself to pay for his unpaid cedulas at the rate of one for each two or six months, as the collector of internal revenue may determine, as follows:

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hereby freely and voluntarily declare on oath that it is my desire, and I solemnly agree, to pay my unpaid cedulas for the years.-at the rate of one cedula for until all said years for which I am now delinquent are fully paid; and not to change my residence without advising the municipal treasurer of my municipality of the address of my new residence.

"Noncompliancee on my part with any of the foregoing conditions will determine the annulment of the present agreement, and I shall be liable to the proceedings and penal provisions of existing

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The cedula for the current year issued to persons delinquent for former years shall bear an indorsement of the number of years of delinquency, a practice that shall be followed from year to year so long as the delinquency lasts.

[2657-1597.]

SEC. 1443. Time for payment of cedula tax-When delinquency occurs.-Liability for the cedula tax accrues on the 1st of January of each year as regards persons then resident in the islands and liable to the tax, and if a person so liable fails to pay the tax before the 1st of May he shall be delinquent. As regards those who come to reside in the islands prior to the 1st of July and those who reach the age of 18 years, or otherwise lose the benefit of exemption prior to that date, liability shall attach upon the day of arrival or upon the day exemption ceases, and if arriving or becoming liable on or before the 10th of April they shall likewise be delinquent upon failure to pay the tax before the 1st of May; but such persons arriving or becoming liable after the 10th of April, shall have 20 days within which to pay the tax without becoming delinquent.

Persons who on the 1st of January are serving sentence of one year or less in prison and are not released until after the 10th of April shall have 20 days after their release within which to pay the tax without becoming delinquent.

Persons who come to reside in the islands or arrive at the age of 18 years on or after the 1st of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the tax for such year.

[2657-1598.]

SEC. 1444. Extension of time for payment of cedula tax.-When the public interests so require, the provincial board of any province situated elsewhere than in the Department of Mindanao and Sulu may, by resolution, with the approval of the governor general, extend the time for the payment of the cedula tax without the consequences of delinquency for a period not exceeding three months in any year. In the Department of Mindanao and Sulu such extension may be made for a period not exceeding four months in any year, and the power to make such extension shall be vested in the provincial governor, to be exercised with the approval of the governor of the department.

[2657-1599.]

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