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Act No. 1257

PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY

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ACT NO. 1257

ACT NO. 1257 - AN ACT REPEALING THOSE PORTIONS OF THE EXISTING INDUSTRIAL TAX LAW WHICH APPLY TO DISTILLERS OF ALCOHOLIC SPIRITS WHO ARE ACTUALLY OPERATING THEIR DISTILLERIES
 
Section 1. Paragraph fifty of Tariff Numbered Two of the Industrial Tax Law in force in the Philippine Islands, which reads as follows –

Pesos
First SecondThird Fourth
    class.   class.     class. class.
"50. Stores for the sale, at wholesale
  or retail, of domestic spirits (see
  Article 27 of the Regulations   300204     153 107"

and paragraph four of Tariff Numbered Six of said Industrial Tax Law which reads as follows –


"4. Alcohol distilleries using concentrating process:


Pesos


For each Arroba (15 lbs.) of capacity

during working-day (12 hours) 10"

are hereby repealed so far as they apply to distillers and alcoholic distilleries who or which are now or shall hereafter be distilling alcoholic spirits until the first day of January, nineteen hundred and five, and so far as they apply to stores which are selling exclusively products of distilleries which are now in actual operation or shall be in actual operation between this date and the first of January, nineteen hundred and five.

Sec. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixty, nineteen hundred.

Sec. 3. This Act shall take effect on its passage.


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