Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION 1. Section fourteen hundred and ninety-five, as amended, of Act Numbered Twenty-seven hundred and eleven, is hereby further amended by the addition thereto of the following paragraph:

"Whenever the above-mentioned oils are used in aviation, the specific tax thereon shall be refunded by the Collector of Internal Revenue upon the submission of a sworn certificate satisfactory to him proving that the said oils were actually used in aviation."

SEC. 2. Section fifteen hundred and thirty-four of the same Act is hereby amended to read as follows:

"SEC. 1534. Rate and basis of tax on mines.—There shall be levied and collected on the gross output of each mine an ad valorem tax equal to one and one-half per centum of the actual market value of such output: Provided, That in the case of gold mines, their output shall be subject to an ad valorem tax of one and one-half per centum, if the value of the said output does not exceed one million pesos; two and one-half per centum when the value exceeds one million pesos but does not exceed two million five hundred thousand pesos; three and one-half per centum when the value exceeds two million five hundred thousand pesos but does not exceed four million pesos; and five per centum when the value exceeds four million pesos."

SEC. 3. This Act shall take effect upon its approval.

Approved, March 1, 1933.