REPUBLIC ACT NO. 314 AN ACT TO ALLOT NATIONAL FUNDS FOR THE REPAIR, MAINTENANCE, AND CONSTRUCTION OF MUNICIPAL ROADS. June 19, 1948

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Section three hundred and sixty-one of Commonwealth Act Numbered Four hundred and sixty-six, otherwise known as the National Internal Revenue Code, is amended to read as follows:

"SEC. 361.Disposition of proceeds of taxes on motor fuel.—The proceeds of the tax on motor fuel prescribed in subsections (b), (c), and (d) of section one hundred and forty-two of this Code shall be distributed as follows:

"Twentyper centumshall accrue to the provincial road and bridge funds of the different provinces in proportion to the population in each province as shown in the latest available census; tenper centumshall accrue to the road and bridge funds of the different municipalities in proportion to population as shown in the latest available census for the repair, maintenance, and construction of municipal roads, and the remaining seventyper centumof said money shall be deposited in the National Treasury to constitute a special fund for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges, to be apportioned by the Secretary of Public Works and Communications to the different provinces in the following proportions:

"Twentyper centumequally among all the provinces;

"Twentyper centumin proportion to the combined length of first and second-class roads maintained throughout the previous year in each province;

"Tenper centumin proportion to the land area; and

"Twentyper centumin the discretion of the Secretary of Public Works and Communications for the maintenance, improvement, or construction of inter provincial and coast-to-coast roads, or for the maintenance and improvement of roads subject to unusually heavy traffic.

"Provided,That the share corresponding to the chartered cities together with the share corresponding to the province to which said cities were formerly attached shall in no case exceed the whole amount which corresponded to the city and the province together prior to their separation.

"The seventyper centumof the funds herein set aside are appropriated exclusively for the maintenance, reconstruction, improvement, and where practicable, for the construction of provincial and national roads and bridges; and the said funds shall be expended only upon projects to be designated by the Secretary of Public Works and Communications."

SEC. 2. Section seventy-three of Act Numbered Three thousand nine hundred and ninety-two, otherwise known as the Motor Vehicle Law, is amended to road as follows:

"SEC. 73.Disposal of moneys collected.—Twentyper centumof the money collected under the provisions of this Act shall accrue to the road and bridge funds of the different provinces and chartered cities in proportion to population as shown in the latest available census; tenper centumshall accrue to the road and bridge funds of the different municipalities in proportion to population as shown in the latest available census for the repair, maintenance, and construction of municipal roads; and the remaining seventy per centumshall be deposited in the National Treasury to create a special fund for the construction and maintenance of national and provincial roads and bridges, as well as the streets and bridges in chartered cities to be alloted by the Secretary of Public Works and Communications for projects recommended by the Director of Public Works in the different provinces and chartered cities in the following proportion:

"Twentyper centin proportion to the combined length of first and second-class roads maintained throughout the next previous year.

"Tenper cent in proportion to land area.

"Twentyper centin proportion to the number of motor vehicles owned in the province or city.

"Twentyper centat the discretion of the Secretary of Public Works and Communications for maintenance and improvement of important roads and bridges supporting heavy motor vehicle traffic.

"For the purposes of this Act, the sub province of Siquijor shall be considered as a separate province, independent from the Province of Oriental Negros."

SEC. 3. This Act shall take effect upon its approval.Approved, June 19, 1948.