18 



the person on account of whose delinquency the sale has been 

 made. 



Sec. 33. The owner of forest products seized may redeem the 

 same from the local forest officer or collecting officer at any time 

 after seizure and before sale by tendering to him the amount of 

 the taxes, costs, and additional charges incurred up to the time 

 of tender. The costs to be charged in making such seizure and 

 sale shall embrace only the actual expense of seizure and pre- 

 servation of the property pending the sale, and no charge shall 

 be imposed for the services of the local forest officer or collecting 

 officer or his deputy. 



Sec. 34. Whenever authority is given in this Act for the impo- 

 sition of any additional charge administratively, any person 

 aggrieved by the imposition of such additional charge may, within 

 twenty days after payment thereof, appeal therefrom to the Court 

 of First Instance of the province in which the additional charge 

 was imposed, and that court shall have jurisdiction, after due 

 hearing, to confirm the imposition of the additional charge or to 

 reverse or modify the same. Judgments of the Courts of First 

 Instance in such cases shall be certified to the Bureau of Forestry, 

 and when in favor of the taxpayer such judgment shall also be 

 certified to the Auditor for the Philippine Islands, who shall issue 

 a certificate for payment by settlement warrant upon the Insular 

 Treasurer, under the provisions of Act Numbered three hundred 

 and fifty-seven, and shall charge the amount of the warrant 

 against the forestry collections of the province and municipality 

 from which the timber was cut or the forest product obtained; 

 Provided, That if an appeal from the judgment of the Court of 

 First Instance is taken by the Bureau of Forestry, the Chief of 

 said Bureau shall immediately notify the Auditor, who shall 

 withhold settlement of the account pending final decision of the 

 court. 



Sec. 35. From and after May twentieth, nineteen hundred and 

 four, there shall be paid on all timber, firewood, gums, resins, and 

 other forest products, and stone and earth cut, gathered, or 

 removed from all public forests or forest reserves on and after 

 May twentieth, nineteen hundred and four, the respective taxes, 

 costs, and additional charges imposed on such products in this 

 Act. The payment of all such taxes shall be inade within thirty 

 days after the date of the receipt by 'the owner or his agent of 

 the order directing payment, and the payment of the proceeds of 

 auction sales and of all charges and costs imposed by officers or 

 employees of the Bureau of Forestry, shall be made immediately 

 upon the receipt of the order directing payment, to collectors of 

 internal revenue or to provincial or municipal treasurers, as pro- 

 vided by law. The charges prescribed by General Orders, Num- 

 bered ]Sl inety-two, series of nineteen hundred, office of the United 

 States Military Governor of the Philippine Islands, shall be 

 collected on all forest products cut, gathered, or removed prior 

 to May twentieth, nineteen hundred and four. 



Sec. 36. All sums of money mentioned in this Act shall be 

 deemed to be in Philippine currency. 



Sec. 37. General Orders, Numbered Ninety-two, series of nine- 

 teen hundred, issued by the Militaay Governor of the Philippine 

 Islands; Act Numbered Two hundred and seventy-four, entitled 

 "An Act prohibiting the unauthorized destruction of timber on 

 public lands;" section twenty of Act Numbered Forty-nine, en- 



