"SEC. 1439. Persons liable to cedula tax.—An annual internal-revenue cedula tax shall  be  paid by all male inhabitants of the Philippine Islands  over the age of eighteen and under sixty years with the following exceptions:

(a) Commissioned officers of the United States Army or Navy.

(b) Enlisted soldiers, sailors, and marines of the United States Army and Navy.

(c) Civilian employees of the military or naval branches of the United States Government who have come to the Philippine Islands under orders of the Government of the United States.

(d) Diplomatic and consular representatives and officials of foreign powers.

(e) Paupers.

(f) Insane persons.

(g) Imbeciles.

(h) Blind persons.

(i) Persons serving a sentence of more than one year in a public prison.

(j) Persons permanently incapacitated physically.

(k)) Barrio lieutenants and their substitutes while holding office as such.

(l) Lepers confined  in  hospitals or segregated  in  the Culion colony or any other colony that may hereafter be established.  This provision  shall  have retroactive  effect and  its  benefits  shall be extensive  to  lepers who have become delinquent in the payment of  the cedula tax and who shall therefore be exempt from the  payment of said tax for the years for which  they are delinquent.

(m)  Non-Christians  living elsewhere than in the  Department  of  Mindanao and  Sulu  may be exempted from the cedula tax by resolution of the provincial board, with the approval of the  Secretary of the Interior.   A copy  of  any resolution effecting such exemption shall be supplied to the Collector  of Internal Revenue:  Provided,  That  the treasurer concerned  shall,  at the request of the persons interested, issue  a certificate setting forth  such  exemption and  the identity of the persons."