BY THE PRESIDENT OF THE PHILIPPINES
EXECUTIVE ORDER NO. 478
IMPLEMENTING REPUBLIC ACT NUMBERED SIX HUNDRED THIRTY-TWO, ENTITLED “AN ACT CREATING THE PHILIPPINE SUGAR INSTITUTE, PRESCRIBING ITS POWERS, FUNCTIONS AND DUTIES, AND PROVIDING FOR THE RAISING OF THE NECESSARY FUNDS FOR ITS OPERATION”
By virtue of the powers vested in me by law, I, Elpidio Quirino, President of the Philippines, do hereby order:
SECTION 1. The tax on annual sugar production levied under Section 15 of Republic Act No. 632 shall be collected by the Collector of Internal Revenue under such rules and regulations as may be prescribed by the Secretary of Finance. No sugar quedan and/or warehouse receipt shall be released to sugar cane planters and sugar centrals, unless the said tax is first paid.
SEC. 2. This order shall take effect immediately.
Done in the City of Manila, this 25th day of October, in the year of Our Lord, nineteen hundred and fifty-one, and of the Independence of the Philippines, the sixth.
(Sgd.) ELPIDIO QUIRINO
President of the Philippines
By the President:
(Sgd.) MARCIANO ROQUE
Acting Assistant Executive Secretary
Source: Presidential Museum and Library
Quirino, E. (1951). Executive Order No. 478 : Implementing Republic Act Numbered Six hundred thirty-two, entitled “An Act creating the Philippine Sugar Institute, prescribing its powers, functions and duties, and providing for the raising of the necessary funds for its operation”. Official Gazette of the Republic of the Philippines. 47 (10), 5034.