ad valorem tax has not been paid in the time and manner required, and every person who knowingly aids or abets in the removal of such articles as aforesaid or conceals the same after their illegal removal, shall for the first offense be punished by a fine of not more than 1,000 pesos or imprisonment for not longer than six months, or both, and the products so unlawfully removed shall be forfeited. In case of reincidence the offender under this section shall be punished by imprisonment for not less than one month nor more than two years, and if the offense be committed by the concessionaire, owner, or manager of the mine, or by his connivance, the mining concession and all mining rights in the property, including the machinery and apparatus used in and about the mine, and all the products unlawfully removed, shall be forfeited to the Government.

[2657-2725.]

SEC. 2738. Failure to keep pharmacist's record.-A physician, dentist, veterinarian, pharmacist, or second-class pharmacist who fails to keep a true and correct record of prohibited drugs received and dispensed or transferred by him, as required by law and prescribed in the regulations of the Bureau of Internal Revenue, or who fails to allow the immediate inspection of his entire stock of such drugs upon the demand of any internal-revenue officer or agent, shall be punished by a fine of not less than 50 pesos nor more than 1,000 pesos.

[2657-2726.]

SEC. 2739. (As amended by sec. 18, act No. 2835.) Unlawful delivery of property or transfer of shares, obligations, bonds, or rights subject to inheritance tax.—The executor or judicial administrator who shall deliver to an heir, legatee, or donee, any real or personal property, credit, right, or franchise, and the officer, manager, or employee of any corporation, "sociedad anónima," partnership, business, or industry who transfers in its books to any new owner any share, obligation, bond, or right, pertaining to an inheritance subject to the tax imposed in Article XI of the internal-revenue law without its payment being shown shall be punished by a fine of not more than 5,000 pesos, or imprisonment for not more than six months, or by both penalties.

[2601-12.]

SEC. 2740. Concealment of property subject to inheritance tax.A donee, legatee, or heir who conceals any goods, rights, credits, or transfers subject to the tax imposed in article 11 of the internalrevenue law shall be punished by a fine of not less than 25 per cent of the value of that which he may have concealed, nor more than said.

value, or by imprisonment for not more than one year, or by both penalties.

[2601-14.]

SEC. 2741. Violation of internal-revenue law or regulation in general. A person who violates any provision of the internal-revenue law, or any lawful regulation of the Bureau of Internal Revenue made in conformity with the same, for which delinquency no specific penalty is provided by law, shall be punished by a fine of not more than 300 pesos or by imprisonment for not more than six months, or both.

[2657-2727.]

INTERNAL-REVENUE ALLOTMENT LAW.

[From Administrative Code, 1917.1

Chapter 19.-INTERNAL-REVENUE ALLOTMENT LAW.
PRELIMINARY ARTICLE.-Title of chapter.

SEC. 484. Title of chapter.

ARTICLE I.-Special disposition of certain internal revenuè.

SEC. 485. Disposition of fees for sealing weights and measures.
SEC. 486. Disposition of proceeds of certain license taxes.

SEC. 487. Disposition of proceeds of cedula tax.

SEC. 488. Disposition of proceeds of taxes on franchises.

SEC. 489. Disposition of proceeds of income and inheritance taxes.

ARTICLE II.—Disposition and allotment of internal revenue in general.

SEC. 490. Disposition of internal revenue in general.

SEC. 491. Allotments of internal revenue for special purposes.

SEC. 492. Apportionment and use of provincial allotment.

SEC. 493. Apportionment and use of road and bridge allotment.

SEC. 494. Apportionment and use of municipal allotment.

ARTICLE III.-Miscellaneous provisions.

SEC. 495. Status of cities, townships, and other local governmental divisions.
SEC. 496. Apportionment to be based upon census population.
SEC. 497. Warrants for quarterly payment of allotments.

PRELIMINARY ARTICLE.-TITLE OF CHAPTER.

SEC. 484. Title of chapter.-This chapter shall be known as the internal-revenue allotment law.

[2657-585.]

ARTICLE I.-SPECIAL DISPOSITION OF CERTAIN INTERNAL REVENUE.

SEC. 485. Disposition of fees for sealing weights and measures.— The proceeds of fees for the sealing and licensing of weights and measures shall accrue equally to the province and municipality wherein collected.

[2657-586.]

SEC. 486. Disposition of proceeds of certain license taxes.-Theproceeds of the internal-revenue license taxes on theaters, museums, cockpits, concert halls, pawnbrokers, circuses, billiard rooms, and retail dealers in tuba, bassi, tapuy, or like domestic fermented liquors,

shall be for the exclusive benefit of the municipality wherein the same are collected.

[2657-587.]

SEC. 487. Disposition of proceeds of cedula tax.-In provinces where the cedula tax is fixed at 1 peso its proceeds shall go equally to the province and municipality wherein collected. In provinces where the tax is fixed at 2 pesos the extra peso shall accrue to the road and bridge fund or the road and public works fund of the province, the other peso being divided equally between the province and the municipality, as before. The proceeds of delinquent payments shall, in either case, be dealt with upon the same principle.

Such portion of the proceeds of the cedula tax collected in the barrio of San José, on Corregidor Islands, as would, under the preceding paragraph, accrue to the road and bridge fund of the Province of Cavite, shall hereafter be devoted exclusively to school purposes in said barrio.

[2657-588.]

SEC. 488. Disposition of proceeds of taxes on franchises.-Where the grantee of any franchise, his lessees, successors, or assigns have issued bonds with interest guaranteed by the Government of the Philippine Islands the franchise tax shall accrue in its entirety to the Insular Government until the guaranty ceases.

Taxes upon franchises whose obligations are not thus guaranteed shall be applied as follows:

(a) Where the franchise is for the operation of a submarine telegraphic cable, the entire franchise tax shall accrue to the insular government.

(b) Where the franchise is for a steam railroad or marine railway operating in one or more municipalities five-tenths of the franchise tax shall accrue to the insular government, two-tenths to the province or provinces concerned, and three-tenths to the municipality or municipalities concerned; and where more than one province participates in the provincial share, only so much of their population shall be considered in making the division as is found in the municipality or municipalities wherein the franchise is operated in the particular province.

(c) Where the franchise is for an electric or tramway line operating in one or more municipalities one-fifth of the franchise tax shall accrue to the insular government, one-fifth to the province or provinces concerned, and three-fifths to the municipality or municipalities concerned; and where more than one province participates the same rule of apportionment shall be observed as in the subsection preceding.