Instruction No. 78
ENFORCEMENT OF CITY ORDINANCE No. 2 OF
BAGUIO, PRESCRIBING THE REAL PROPERTY
TAX AND OTHER TAXES
September 2, 1942
The CHAIRMAN OF THE EXECUTIVE COMMISSION
With reference to your letter under date of August 17, 1942, I wish to inform you in reply as follows :
(1) As to the real property owners who have already paid their real property taxes and other special taxes under reduced rate, additional taxes representing the portion of the reduced rate shall be collected therefrom. However, in the payment of the portion of the reduced rates, a certain period of time within which to pay the same shall be designated and, if paid within the said period, the fine shall be exempted; and
(2) With regard to the city ordinance of Baguio prescribing the reduction by 30 per cent of city license and other taxes, the same shall be restored to the original rates as it is believed unnecessary upon consideration of cases in other localities.
DIRECTOR GENERAL OF THE
JAPANESE MILITARY ADMINISTRATION
EDITOR’S NOTE: The communication of August 17, 1942, mentioned in Instruction No. 78, reads as follows:
August 17, 1942
THE DIRECTOR GENERAL
I have the honor to inform you that Executive Order No. 2, issued on February 20, 1942, by the Mayor of the City of Baguio and approved by Lieutenant Colonel R. Kanmori, Chief Commander of the Japanese Imperial Army in Baguio, authorized the reduction by 30 per cent, effective March 1, 1942, and to continue until further orders, of all the municipal license taxes, real property tax, special assessment, market and slaughterhouse fees, rentals or fees on all public utilities, lands, buildings and other properties owned by the City and other miscellaneous fees and charges imposed by the different departments of the said City. However, upon receipt of Provincial Circular No. 29 of the Bureau of Local Governments which provides, among other things, for the collection of the current year’s real property tax at the same rates as those imposed during the year 1941, the Mayor issued Executive Order No. 21, modifying his Executive Order No. 2, by eliminating therefrom the 30 per cent reduction of taxes on real property and the special assessment effective July 1, 1942. While the real property tax and the special assessment are now being collected at the full rates, the same as in 1941, all the other taxes, rentals and fees are still being collected in the City of Baguio with a reduction of 30 per cent.
Inasmuch as the reduction authorized in Executive Order No. 2 of the City Mayor of Baguio as approved by the Chief Commander of the Japanese Imperial Army in Baguio is apparently inconsistent with the policy to maintain for 1942 the same amount of the real property tax that was collected in 1941 laid down in your Instruction No. 37 and with the provisions of Executive Orders Nos. 54 and 69 of this Office, advice is requested as to whether property owners who have already paid the real property tax and the special assessment with the reduction of 30 per cent shall be required to pay the tax and special assessment in full. Information will also be appreciated as to whether the reduction of the municipal license taxes and other dues prescribed in Executive Order No. 2 of the Mayor of Baguio mentioned above does not violate any policy of the Military Administration and may be allowed to continue.
The correspondence on this matter is herewith enclosed for your perusal.
(Sgd.) JORGE B. VARGAS
Chairman of the Executive Commission
Source: Office of the Solicitor General Library