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 of Act Numbered Twenty-seven hundred  and eleven,  known as the Administrative Code,  as amended by Act Numbered Thirty-two hundred and forty-eight, is hereby amended to read as follows:

"SEC. 1495. Specific tax on manufactured oils.—On refined and manufactured mineral  oils, there shall be collected the following taxes:

" (1) Kerosene or petroleum, per liter of volume capacity, one and one-half centavos;

"(2) Lubricating oils, per  liter of volume capacity, three centavos;

"(3) Naphtha, gasoline, and all other lighter products of distillation, per liter of volume capacity, four centavos;

"All money collected under the provisions of subsections two and three of this Act shall be  deposited in the Insular Treasury to constitute a special fund for the maintenance, reconstruction, improvement, and  where  practicable, for the construction of provincial and insular roads and bridges, to be apportioned by the Secretary of Commerce and Communications  to  the different provinces  in  the following proportions:

"Twenty-five per cent equally among all the provinces; "Twenty-five percent in proportion  to cedula  sales in each province during the previous year;

"Twenty-five per cent in proportion to the combined length of first and second-class roads  maintained throughout the previous year in each province;

"Twenty-five per cent in the discretion of the Secretary of Commerce and Communications for  the  maintenance, improvement, or construction of interprovincial  and coast- to-coast roads or for the maintenance and improvement of roads subjected to unusually heavy traffic:

"Provided, That the apportionment of this fund to the different provinces shall be operative from January first, nineteen hundred and  twenty-seven."

SEC. 2. This Act shall take effect on its approval.

Approved, November 19, 1926.