[ Act No. 2965, February 28, 1921 ]

AN ACT TO AMEND SUBSECTION (N) OF SECTION TWENTY-FOUR HUNDRED AND FORTY-FOUR OF ACT NUMBERED TWENTY-SEVEN HUNDRED AND ELEVEN, KNOWN AS THE ADMINISTRATIVE CODE, AS AMENDED BY ACT NUMBERED TWENTY-SEVEN HUNDRED AND SEVENTY-FOUR, EMPOWERING THE MUNICIPAL BOARD OF THE CITY OF MANILA TO ESTABLISH A TAX ON AUTOMOBILES.

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. Subsection (n) of section twenty-four hundred and forty-four of Act Numbered Twenty-seven hundred and eleven, known as the Administrative Code, as amended by section eight of Act Numbered Twenty-seven hundred and seventy-four, is hereby amended to read as follows:
"(n) To tax motor and other vehicles, notwithstanding the provisions to the contrary contained in section thirteen of Act Numbered Twenty-five hundred and eighty-seven, and draft animals not paying any Insular tax: Provided, That all automobiles and trucks belonging to the Insular Government or to any provincial or municipal government and automobiles and trucks not regularly kept in the city of Manila shall be exempt from such tax."
SEC. 2 This Act shall take effect on its approval.

Approved, February 28, 1921.