( b ) The documentary tax. 

( c ) The privilege taxes on business or occupation and on signs. 

( d ) Specific taxes on manufactured products. 

( e ) Taxes on resources of banks, receipts of insurance companies, and receipts of corporations paying a franchise tax. 

(f) Charges for forest products. 

( g ) Fees for testing and sealing weights and measures. 

( h ) Interna l revenue, including the income tax, collected in the Philippine Islands under laws enacted by the Congress of the United States. 

( i ) Ad valorem  tax on the output of mines. 

[2339-21.] 

## ARTICLE III 

Cedula Tax 

S ECTION 1594 . Persons Liable to Cedula Tax . — An annual internal-revenue cedula tax shall be paid by all male inhabitants of the Philippine Islands over the age of eighteen and under sixty years with the following exceptions: 

( a ) Commissioned officers of the United States Army or Navy. 

( b ) Enlisted soldiers, sailors, and marines of the United States Army and Navy. 

( c ) Civilian employees of the military or naval branches of the United States Government who have come to the Philippine Islands under orders of the Government of the United States. 

( d ) Diplomatic and consular representatives and officials of foreign powers. 

( e ) Paupers. 

(f) Insane persons. 

