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Aot No. 1189.— The Internal Revenue Law. 



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Sec. 147. Of the taxes assessed and collected by virtue of the 

 provisions of this Act the following shall inure to the Insular 

 Treasury and be devoted wholly to the purposes of the Insular 

 Government, except such portion thereof as is in this article 

 set apart for the use and benefit of the provincial and municipal 

 governments : 



First. All stamp taxes; 



***** 



Tenth. All taxes on forestry products. 



***** 



Sec. 150. Ten per centum of all revenues accruing to the 

 Insular Treasury by virtue of the provisions of this Act shall 

 be set apart by the Insular Treasurer for the benefit of the 

 several provincial governments for general provincial purposes, 

 and said sum of ten per centum shall be apportioned among the 

 several provinces in proportion to their respective populations 

 as shown by the census of nineteen hundred and three. Fifteen 

 per centum of all the revenues accruing to the Insular Treasury 

 by virtue of the provisions of this Act shall be set apart by the 

 Insular Treasurer for the benefit of the several municipal gov- 

 ernments for general municipal purposes in accordance with 

 law, and said sum of fifteen per centum shall be apportioned 

 among the several municipalities in proportion to their respective 

 populations as shown by the census of nineteen hundred and 

 three: Provided, That of the fifteen per centum of the revenues 

 set apart by this section for the benefit of the several munici- 

 pal governments, one-third thereof shall be utilized solely for 

 the purposes of the maintenance of free public primary schools 

 in the respective municipalities, including the payment of teach- 

 ers, the building of schoolhouses, and other expenditures apper- 

 taining to the maintenance of the public schools. For the pur- 

 poses of this Act the city of Manila shall be deemed as a 

 municipality and as a province, so that in the apportionment 

 to the several provinces and municipalities it shall receive on a 

 basis of twenty-five per centum. The distribution of funds to 

 the provinces and municipalities under this section shall be 

 made once every three months, beginning with the first day of 

 January, nineteen hundred and five. 



Sec. 151. Wherever in this Act it is prescribed that a duty 

 shall be performed by the provincial treasurer and his deputies, 

 the duty so imposed on the provincial treasurer and his deputies 

 shall be performed in the city of Manila by the City Assessor 

 and Collector and his deputies. 



