ACT NO. 2227 - AN ACT TO AMEND
PARAGRAPH EIGHT OF SECTION ONE HUNDRED AND FORTY-FOUR OF ACT NUMBERED
ELEVEN HUNDRED AND EIGHTY-NINE, KNOWN AS THE INTERNAL REVENUE LAW OF
NINETEEN HUNDRED AND FOUR, SO AS TO PROHIBIT THE ISSUE OF INTERNAL
REVENUE LICENSES TO PRACTICE MEDICINE, SURGERY AND DENTISTRY TO PERSONS
NOT DULY AUTHORIZED BY LAW, AND FOR OTHER PURPOSES |
Section 1. Paragraph eight of section one hundred and
forty-four of Act Numbered Eleven hundred and eighty-nine, known as the
Internal Revenue Law of Nineteen hundred and four, as amended, is
hereby further amended to read as follows: "8. Every
lawyer, registered medical practitioner, civil, mechanical or mining
engineer, land surveyor, or architect shall pay fifty pesos: Provided,
That every dental surgeon shall pay forty pesos: And provided further,
That an undergraduate in medicine (cirujano ministrante) shall pay ten
pesos only. Every procurator judicial or agente de negocios shall pay
forty pesos. No occupation license shall be issued to any person as a
registered medical practitioner, dental surgeon or undergraduate in
medicine (cirujano ministrante) until such person shall produce and
submit to the internal revenue officer issuing same his certificate
from the proper officer or board authorizing him to practice such
profession: Provided, That whenever any person is discovered practicing
any such profession in violation of law he shall be subject to the tax
in this paragraph provided on the practice of such profession and to
all the penalties in this Act provided for engaging in such occupation
without first paying the regular occupation license tax therefore." Sec. 2. This Act shall take effect on April first, nineteen hundred and thirteen. |