Memorandum from James Francis Smith to the Honorable Secretary of the Interior of Baguio, Benguet, Philippines
James Francis Smith, Secretary of Public Instruction, outlines paragraphs (e) and (f) of sections 43 and 45 of Act No. 82 to the Honorable Secretary of the Interior of Baguio, Benguet, Philippines. Smith explains that under section 43, a municipality can only derive income in four specific instances: taxation, services rendered, punishments, and property. Section 45 specifies “the income which the municipality may derive from its own property or from property in which it has an interest” and “gives no authority” to taxing those properties.
Collection
Library of Congress Manuscript Division
Creation Date
1903-06-01