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OF THE JAPANESE MILITARY ADMINISTRATION

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THE 2fFlCI AL JOURN AL OF THE

JAPANESE MILITARY ADMINISTRATION

Volume No. 11

DONAT ',\> FlY AYA! .\路路rnRP ORAT ION TO F;r,,~Pir'US FOU. DAT,O N, IN C.

Edited by

THE JAPANESE MILITARY ADMINISTRATION

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by SINBUN 路SYA


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D'irect or 01 the COlis tablllal'!I. Oftil/prmo

The mr))lOf1l of .;8 offic".,-s on([ rnli.~teti m('11 0/ the PJu/i(lpill(' COII:o;WIJIllar,ll. who (fi eri in action 01' in Hn e of (Iuty, U:OS honored 011 til e morllill{j of Ma,l/ ~ 1I1 at the New LUll e t ci iu CQ11-

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THE SECOND GRADUATION EXERCISES OF THE KAN MIN REN RAKU SHO:

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HORSE DAY FESTIVAL (1)

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His E~cellency, the D irector-General oJ the Japanese MilitaTY Adminislrotiou, 10alchi11g wi lli 8atisfa,c tioll the ",ilitary 'IrW execltted witll precisioll b'!J til e boys 'of tlte New Life Camp in Bolam on til" occasion of IIi. itt.pection, ApI';l 24th.

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TABLE OF CONTENTS Message of the Commander-in-Chief of the Imperial Japanese Army on the Eve of TentyoSetu .................................. ,.

iv

Message of His Excellency, the Director-General of Japanese Military Administration, on Tentyo-Setu, April 29, 1943 . .... ..... , . . . . .

v

Address by His Excellency, the Commander-inChief, on the occasion of ~he First Anniversary of the- Fall of Emaan, April 11, 1943 ..

vii

Addres!\ by His Excellency, the Director-General of the Japanese Militail'y Administration, on Horse Day, April 7, 1943, at the Luneta Park

xiii

Instructions from His Excellenc?" the Director General, a the FOUl'th Gl'ad ation Exercises for Officers, Central Constabulary Academy, April 15, 1943 ...... ,"" ......... ,......

xv

Address by the Director-General of the Japanese Military Administration be-fore the conference of Governors, City Mayors, and Senior Constabulary Inspectors of the Visayan Provinces, Cebu Ci~y, April 26, 1943 ......

xviii

Instructions delivered by His Excellency, the Director-General, at the opening ceremonies of the Training Institute for former USAFFE men ... , ..... . " .. ,.,',..

xxxvi

Instructions given by His Excellency, the Director-General, at the opening exercise of the Third Term of the Kan Min Ren Raku Sho Nipp~ go Institute, May 3, 1943 .," ... '.....

xxiii

Address by the Chairman of the Philippine Executive Commission on the occasion of the obSerV2J;lCe of the First Anniversary of the Fall


of Bataan at the New Luneta, Manila, on April 11, 1943 ........... . .. ..... . .... . ..

XX\"

Message of the Chairman of the Philippine Executive Commission to the First Convention of Provincial Governors and City Mayors, April 26, 1943 ..................... . . . . . . .

}Lxviii

SECTION 1. AFFAIRS CONCERNING PARTMENT OF FINANCE

DE-

Notification No. 1. Designation of Exchange Banks .. ...

1

Notification No.2. Concerning the Second Payment against deposits with the Local Banks of Hostile Countries ...... . ......... . SECTION 2L AFFAIRS CONCERNING DEPARTMENT OF INDUSTRIE;:> Plan of Lncreasing the Production of Derris in the Philippines ....... ... ..... . Plan for I ncreasing the Production of Oastor Beans. . . . . . . . . . . . . . . . . . . . . . . . . . . . Plan of Cultivating Wheat, Barley, and Oats in the Philippines ..... . .............. Outline of the Five-year Plan of the Increased Production of Foodstuffs in the Philippines ......... . . ............... Statement of the Military Authorities concerni ng the Estimated Production of Cotton of the current Crop Year ....... ..

11

Philippine Fertilizer Distribution Association ............ ...... ....... . .... ...

1:1

3 5

7

8

SECTION 3. EXECUTIVE ORDERS BY THE CHAIRMAN OF THE PHILIPPINE EXECUTIVE COMMISSION From Executive Order No. 137 to Executive Order No. 149 ... . .. ............. .. ...... ii

18-51


LIST OF ILLUSTRATIONS 1. Emblem of New Philippines. 2. At Science Gathering. 3. Visayan Governors' Convention. 4. Amnesty. 5. Cotton Picking in the Philippines. 6. Womanhood of the New Philippines Awakening the Spirit of the Orient. 7. Honor fOl' the Dead. 8. The Second Graduation Exercise of the Kan )\fin Ren Raku Shoo 9. Horse Day Festival (1). 10. Horse Day Festival (2). 11. Symbol of Asian Solidarity. 12. Director-Geueral Inspecting New Life Camp at Balara. 13. A Pleasant Night Around the Camp-fire. 14. "First of all, Study Nippon-go." 15. Neighborhood Association (1). 16. Neighborhood Association (2). 17. Peace and Order Day. iii


MESSAGE ISSUED BY THE COMMANDERIN-CHIEF OF THE IMPERIAL JAPANESE ARMY ON THE EVE OF TENTYO-SETV. It is our greatest pleasure to be able to celebrate in the Philippines on this auspicious Jay the second Tentyo-setu in the course of the Greater East Asia War. and offer our reverenl congratulations. fervently wishing Tenno Heika. His Majesty the Emperor. a long life. and praying that the Imperial Throne may endu re for ages e ternal. I am filled with infinite gratitude that T enno H eika. on this His Majesty's 42nd Birthday. enjoys the best of health. and is attending wisely and graciously to the important affairs or state. Today the eighteen million people of the Philippines. public officials and private citizens alike. are whole-heartedly celebraling this glorious festival. and offering their felici ta tions to His Majesty side by side with us Japanese. In this ("anner. the Filipino people have demonstrated their gralilude to the August Virtues of His Majesty which alone have made possible the liberation of East Asi a from the malicious influence of the Anglo-Americans. and to the Imperial Benevolence which has been bestowed upon them. The Greater East Asia War which Japan is waging in order to crush the power of the Anglo-Americans. is being carried out unceasingly in all direct ions. At the same time. the establishment of the Greater East Asia Co-Prosperity Sphere is steadily progressing. I a m exceedingly gratified t路o see that the Philippines is exerting her utmost effort in order to become

B

worthy member of the Co-Prosperity Sphere. On this glorious and auspicious occasion, I wish to reaffirm our determination to carry on our SUblime

mission in accordance with the August Favor bestowed upon us by Tenno H eika. LIEUT.-GENERAL SIZUITJ TANAKA Commander-m-Chief of the Imperial Japanese Army in the Philippines

iv


MESSAGE DELIVERED BY HIS EXCELLENCY. THE DIRECTOR-GENERAL OF THE JAPANESE MILITARY ADMINISTRATION. ON TENTYO-SETU. APRIL 29. 1943. In observing Tentyo-Setu. for the second time in tbe course of the War of Greater East Asia. I consider it a great honor to attend this ceremony held under your auspices and to join you in rendering to

His Imperial Majesty. the Tenno Heika of Japan. our profound and humble felicitations for His prosperity and life ever-lasting. praytng devotedly that His reign may endure unto time eternal. Reverently. it is to be observed that Tentyo-Setu is spontaneously commemorated with awe and solemnity by the enti re population of Japan beoause it is the Birthday Anniversary of His Imperial Majesty. the reigning Tenno Heika f Japan. who comes from a line unbroken for ages eternal and who sits on a Throne which represents more than twenty-she centuries or continuous succession. To the 100 million loyal Japanese subJects of T enno Heika. this is truly a day of great rejoicing w~en fervent prayers are offered that His Benevolent Rule may last forever and His Imperial Person may enjoy life everlasting. Now that the boundless Benevolence and Magnanimity emanating from the August Virtues of His Imperial .Majesty have come to eXlend over all tbe people of the Philippines. it is boLl, fitting and proper that this day should be declared. as it has been done since last year. a day' of national rejoioing to be solemnly observed by the 18 million Filipino people. Indeed it is a matter of great satisfaction that tbe people of the Philippines have come lo see in this day. a memorable occasion when they can pay homage and

gratitude to the Boundles. Virtues of His Imperial Majesty and for the numerous manifestations of His Benevolence and Magnanimity which are daily becoming more and more apparent with every progress

the New Philippines is steadily making towards its

v


goal of independence. I am thoroughly convinced that the Filipino people are doing their utmost and will continue to increase their efforts to shoulder their share of the responsibility for the es tablishm ent. in East Asia. of d,e sphere of common prosperity and lasting peace based on the ethical principles of moral justice and brotherly love as expressed in the Japanese ideal of "Hakko ltiu." My fervent wish, on this occasion, is to remind all that the practical application of Ihis principle of HaJ.ko Itiu requires as a prerequisite. the renaissance of the

"Spirit of the East" among yourselves. In other words, it is absolutely necessary that you revive, from out of the inherent qualities now lying dormant somewheres in the depths of your national souls, those distinctly Orie~tal virlues of frugality and fortitude, perseverance and industry, simplicity and economy, self-abnegation and self-sacrifice, since these virtues have underlain the greatness of all Oriental nations from time immemoTh l;'lew Philippines can be established on rial. enduring f undations only when all the Filipinos come together as one man to create a new spirit which shall be called the Spirit of Ihe Orientalized Philippines. The revival and growth of this indigenous foundation spirit is the only factor which can infallibly lead this nation to its long-sought independence and simultaneously with this independence the glory of having contributed her full share to the establishment of the Co-Prosperity Sphere of Oriental peoples. In the final analysis, this is in full conformity with the imperial Wish, and in your effort to atlain independence in the shortest possible time lies the most proper method of expressing your gratitude for the countless acts of Benevolence and Magnanimity bestowed upon th e Fil;pino people by His Imperial Majesty, the Tenno H eika of Japan. Apri l 29. 181h Year of

how8.

VI


ADDRESS DELIVERED BY HIS EXCELLENCY. THE COMMANDER-IN-CHIEF. ON THE OCCASION OF THE FIRST ANNIVERSARY OF THE FALL OF BATAAN. APRIL II . '943. Today. wh en we are commemorating the First Anniversary of Ihe Fall of Balaan. le t u, carry our Ihoughls back 10 Ihe evenl, which ITanspired about thi' timc l.sI year and consider. in Ihe light of historic persp eclive. Ihe deep significance of Ihe great contest of arms which took place in Ihe wilderness and mountain fas lness of Balaan, against the wishes nnd intentions of Ihe Imperia l Japanese Forces. and in spite of Iheir repealed attempts to prevent this unnecessary shedding of Filipino blood. The entire world now knows, from fads whic h now adorn Ihe pages of wodd history. Ihat with the might and force at their disposal. it was an easy matter for the Japane.e Army and Navy to wipe out. not one. but all. the strategic positions and strongholds of tbe Anglo-American powers throughout East Asia. The capitulalion of the peninsula or Bataan was consequenl.Jy. in itself, a comparative minor task in the general military operations. The particular difficulty of the campaign. as conceived by the Expeditionary Forces to the Philippines. did not lie in the strength of the enemy positions. nor in the great distance of operations from home-bases, or the unfamiliar jungle terrain. but in the single fact that the forces directly opposing the Japanese and bearing the full hrunt of Ihe onslaughls wcre composed enlirely of Filipino youlhs_the very people Ihat the Japanese had come to Iiberale and befriend. This fact. and this fact alone. was the greatesl single obslacle confronting the Imperial Japa nese Army in Ihe entire course of Ihe Philippine campaigns. and it is highly exigent. in any relTospection of Ihe Battle of Balaan. that every Filipino appreciate the significance of this essential fo cI 10 Ihe fullest extenl of this power of understanding.

vii


For forly long )'ears, the Americans had carried on their will propaganda through various agencies, and their messages had seeped into the subconscious minds of every Filipino, until American propaganda was deeply ingrained in the brain-cells of the entire nation. This propaganda was cleverly and consistenlly based on the simple theme of "America, the Greatest and Strongest and Noblest Country in the 'vVorld." And the strength and righteousness of Uncle Sam were heralded in loud terms, to be repeated ape-like by Americanized Filipinos, and accepted and left to go unchallenged by all. As a necessary part of this propaganda technique, s\,ecial eHor路ts were taken to keep the truth concerning Japan away from the eyes and ears of the Filipino people, and as a consequence of this studied program the inhabitants of these Islands had long lived without the slightest notion of. or worse still, a nd interest in , the noble and just policies a the Japanese E\Ilpire and the incalc ulable power and strenglh inherent' in

Ihe political. economic

and spiri a l structure of their closest neighbor and logical pr tectorS', The Filipinos of this gene ration had been brought lip in such complete ignorance of Japan and the Japanese that ,,,hen the time for their crucial decision bet ween Japan and America came,

they badly misinterpreted the rea lities of the situation confronting their national d estin)" and tragically made the wrong deecision. . An unbiased evalua.tion of the American promise of independence is a good case in point of American hyprocrisy and insincerity which are tantamount to

criminal ruthlessness, If the Americans really loved the Filipinos and were sincerely concerned over the welfare of their proteges, why did they involve these peace-loving people in the present war?

If they had really cared for their "little brown brothers" and earnestly desired to shower upon them the blessings of their-so-called " democracy", why did they not give to the Filipino people a chance to decide for themselves th eir own fate by having allowed them to voice their own choice on war or neul-raIH"y? viii


If the Americans really held the foremost concern as to what was good for the Filipinos. as much as they professed to do so in their public expressions. why did they fill the front line. with the flower or Filipino manhood and keep their own American soldiers in the comparative safety of the rear lines or under the bomb-proof shelters of thick concrete in the tunnels of Corregidor? And finally. if the Americans really loved the Filipinos and were sincere in their proclamation that they were resisting the Japanese. not for the sake of preserving American sovereignty over the Philippines, but to help defend Filipino soil from Axis invasion and conquest. why did the enemy Commander-inChief. Douglas MacArthur. secretly and sWiftly abscond from th Philippines as early as March I~th. Ihlrty days before the actual Fall of Bataan. deserting his trusling friends and followers. and leaving the youthful and inexperienced Filipino soldiers whom he himself had called to the colors. to face alone the terrible onslaughls of the Japanese general offensive? Now that the din of battle has died away and the sobering effects of stark reality have cleared the minds of the stapor caused by American propaganda. the Filipino people have come to clearly see for themselves the insincerity and inhumanity of their erstwhile American masters. The pent-up fury and vengeance of the bereaved families are now directed against the Americans who once again revealed their true colors, for the second time in their relationship with the filipinos. by betraying them just as they hod done the fathers and grandfathers of the present generation forty-four years ago in the Incident of San Juan Hills. This unforgivable betrayal of Filipino Irust in the midst of battle is only one example of Ihe coldblooded. mercenary policy of American dollar imperialism. There are countless olhers equally unbearable and unforgivable. Inlelligenl and high-minded Filipinos. in official and privale slations. arc today enraged and furious. and rightly so. at the brazen sight of their former self-professing friends and pro-

ix


leclors. busy looking a fl er Ihe securily a nd safety of Ihe ir own skins and hid.s. enlirely unmindful of. a nd abso lule ly heedless 10. even going thru Ihe emply gestures of ma king a mends for all Ihe misery. suffering. a nd losses Ihey have heaped upon Ihe Filipino people. whose only fault was tha t Ihey w ere unquestioning in their belief and trust in American propaganda. The Fa ll of Balaa n is on e of Ihe grealest tragedies of present day Philippines b ecause so many brilliant a nd hopelul lives were nipped b elore flowering inlo manhood. serving as human of Ie rings b efore Ihe gods o f American imperialism a nd exploitation. These sacrifices and losses are truly irrepa rable unto e ternity. I respectfully take this a uspicious occasion to pay my homage to the memory of th e ha llowed spirits of all Filipino w a r dead who fought so bravely and when Ihe sup erne hour came unhesita lingly deparled 10 join thei lorefa lhers in Ihe l.ife hereafler. blindly b elieving unto the very last brea h of their youthful lives. that l~ ey w ere making tile supreme sacriri ce in defence of Ihe ir beloved country against foreign invasion. To Ihe b ereaved p a rents and relatives of Ihese honoured wa r dead. words are insuffic ient 10 express Ihe deplh of my sincere and heartfelt condolence. To the olh er yo ung men who look part in I hat Ulanic clash of arms but who are fortunately bock with u s. let the Bailie of Bataan represenl a la in ted tombslone to American hypocrisy and betrayal -doubly ignominious and odious because your comra des w ent 10 Iheir d ealhs without Ihe sligh.st knowl edge or suspicion that Ihey had already been b eIrayed by their Ameri can leaders months before Ihey so Willingly gave up Iheir lives.

Ther~ is but one course left to Ihe Filipino people lodoy a nd Iha t is 10 carry the torch le ft to Ihem from Ihe d ying hands of their sons and brolhers. fa lhers a nd husbands. Yours is Ihe sacred duty 10 bring 10 successful culmina tion all Ihe idea ls for which th ese supreme sacrifices were made. Lose no time in buildin g up Ihe New Philippines. malerially and spiritua lly.


10 Ihe posilion of ho nor an d independence. si nce Iha l

is w ha t Ihese li ve. were so unselfi shl y give n up fo â&#x20AC;˘. R evi ve Ihe spirit of Fil ipino na li onalism to Ihe heigh ts w here Rizal once e leva ted it an d stri ve to m a ke of yourselves and your coun try a truly grea t power in East Asia. Your ob ligatio ns to Ihe spirits of Ihe dep arl ed souls CB n be sa id to have been fulfilled only on that alorio us day w hen you celebrate th e successful culmina tion of your na ti ona l ambilion . Tod ay. Iha t na liona l ambil ion is fast becoming a n actua lilY. Wilh the form al reilera ti on of Premier T ozyo on J a nu ary 'lSlh, Ihe independence of Ih e Ph ilippines is no longer Ihe empty dreams of Filipino patTio 's or th e sham prom ises of A me rican politicians. bu t a n imminen t realilY m a teri a lizin g day by d ay. ho",r by hour. N or is Ihe independence bein g guara n leed by Ihe J a pa nese E mpi re. upon ils word of hon or. Ihe empty indepe ndence of o utward form an d fa lse appearances. It is a real a n d la ngible independen ce wilh Vitality a nd substa nce. It is a n independen ce w hich is both practica l a nd workable. It is left to you. the living. 10 nltain this ga ol in Ihe shor les t possible time. In th is conneclion yo u w ill do well 10 la ke 10 heart Ihe lessons from Ihe hislo ry of hum an experie nces. that w ithou t sacrifices th ere can be n o success or permanence of success-nationa l or p ersonal-and th a t th e resultant success is in variably commensura ted wilh the greatness of Ihe sacrifice. The deparled youths of the Ph ilippines. wilhou t a moment's hesitation, willingly th rew away the ir lives and di ed wilh smile on Iheir faces in the mis la ken b elief Ih a t such w as Ihe road 10 independence. N ow th a I it is clear th ol no t only is your ca use worthy and desirable. bUI Ihe proba bility of ils atta inment is boIl, certa in and imminent. can there be any justifi cation on the pa rI of any living Filipino. youn g or old. who professes to love his count ry. to hes itate or procraslina te in his effort to fulfill the nalu ra l prerequisites of independence. espec iall y wh en it is not th e ir li ves Iha l is bein g called for this time. but only Ihei r hones t Inbor a nd stron g determina tion ?

xi


In commemorating Ihe First Anniversary of the Fall of Bataan, all loyal Filipinos ought properly to hold thiS historic day as the day upon which they should renew their so lemn pledges to the memory of Iheir war dead and to the hallowed spirits of their forefalh ers that the independence of Ihe Philippines will be definitely and speedily effected through the sweat of Filipino brows and the loil of Filipino hands, because the independence which they are seeking is distinctly and characteristically, Filipino, April â&#x20AC;˘â&#x20AC;˘ th, .811, year of S howa.

}

xii


ADDRESS DELIVERED BY THE DIRECTORGENERAL OF THE JAPANESE MILITARY ADMINISTRATION ON HORSE DAY. APRIL 7. 1943. AT THE LUNETA PARK. I'vly dea r Filipino fri ends: April 7th has been set aside as Ho rse Day not only in Japan a nd the Philippines but in every member country of the Greater E .st Asi. Co-Prosperity Sphere, where various commemorative ceremonies are being undertaken this day to emphasize and instill the spirit of kindness towards one of man's greatest fri ends-the horse. It is therefore filting and opportune that we are holding. under tile nus pices of the Philippine E.xcGuUve Commission. a parade in celehration of this day in the capital city of 1'''lanil â&#x20AC;˘. From time immemorial. there has ex is ted a close relationship bet"ween the improve cot and increased breeding of horses, on the one ha nd, and the development of industry and communication, on the other. The horse was fi rst introduced into the Philippines from Mexico around '590. It quickly became very popular among the people dUring the middle of the '7th century largely by reason of the activities of the mounted vigilantes who fou ght off the bands of 'Tirongs" who, a t about this lime, frequenl'ly harassed the towns a lon g the western coast of Luzon. The fleet, intelligent and faithful horses rendered valuable service io repulsing these pirate bands.

S ubsequently, the demand for horses, whose userulness wos proved in various activities. increased from year to year, reaching its height about the middle of the 19th cen tury wh('n th e horse-drawn 'ca lesQ,' 'carre le l.: the 'kilis' and th e 'dublin' became the C01l'l mon mean. of land tra nsporta tion. Today in the cily of "lando a lone there are approx im a lely '0 ,000 ho rses , while Ihe fi gure for Ihe en lire Philippines is more Ihon 340,000 head, These animals nre rendering fa ithful

xiii


ond uncomplainin g service to the creation of Ihe New Philippines. Th e Philippine horse is small an d under路sized bUI it is well .developed. and not only is it physically well路

proportioned. but its great ability to withstand heat as well as ils enormous endurance are widely known. Only recenlly. a gift of six of Ih e besl avai lable speci路 mens of the Philippine horse was graciously accepted by the Imperial Household. l'1y denr Filipino friends: II is my carnes I desire to exlend kind ITea lment to Ihe na tive Philippine horse in active cooperation with your individua l efforts. and .to develop thereby to Ih e hi ghest degree possible ils characteristic features so that \ e can a ll accelera te. at a

faste\ pace Iha n a l present. Ihe breeding of Philippin r horses a nd by this means speed up Ihe progress of industr

and communication in th e

xiv

fe w Philippines.


INSTRUCTIONS FROM HIS EXCELLENCY. THE DIRECTO-GENERAL. AT TIlE FOURTIl GRADUATION EXERCISES FOR OfFICERS. CENTRAL CONSTABULARY ACADEMY. APRIL 15. 1943.

--000-In commemorating tl1c Fourth Graduation Exercises for Officers at this Central Constabulary Academy. 1 wish to oHer Lo all concerned my sincere congratulations os well as express a few words of guidance for the benefit of the members of the graduating class. First of all. let me commend you highly for tho diligence and zeal with which you have pursued your courses of study ever since your enrollment in this Academy. As a well merited reward for your consistent and faithful industry. you nre being graduated today 10 enter i~o wha~ is by far the most honorable and responsible calling open to young men in the Philippines today. I can appreciate your individual pride and salisrn~tion in havjng fulfill ed your original am 路 bilions and I certainly wiSh to join you and your families in the joy and happiness of this memorable day. The Philippines. which you will be presently serving to the best of your energy and capacity in the very first lines of Public service as peace officers. is today rapidly undergoing metamorphosis from its empty shell of Occidentalism to a new and glorious rebirth as one of the leading Oriental nations. a proud member of the Co-Prosperity Sphere of Greater East Asia. Under the energetic leaderships of the Japaneso Empire. the Filipinos with deop understanding and appreciation of Japan's rcal motives. have carried out numerous farreaching improvements and innovations, and the w ei. fare of the masscs. which is the ultimate criterion or all good government. mililary or civil. has been greatly enhanced. All the people in the Philippines. high nnd low. are actively cooperating in this noble tasl< of rebuilding their country. The determination and hard work which individuals in all walks of life nre

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showi ng to carry out in practice 'he three cardinal poinls in Ihe program for Philippine Independence based on Ihe official slatemenl of Premier Tozyo and oullined by me. are Iruly remarkable. There is only one item of regret Dnd disappointment in an oth erwise sa lisfactory piclure. a nd thai is that .there are still remna nls of misguided people who are blind to Ihe fa ct tha t th eir acts of d epredations and pillage are hurling no one but Iheir own blood and kin . and Ihat far from being patriots and h eroes. Iheir continued existence is a defin ite obstacle to Ihe early attainment of Philippine lndependen c~. They are. in company wilh An(!lo-American forces. public en emies of Ihe re o juvenated Philippines. and their ex terminalion is by far Ihe greates l single responsibility not only of the Constabu lary service but of all loyal Filipinos who wish to see Iheir counlry independenl in the shorlesl poss ibte lime. So importan l is Ihis mailer of domeslic peace and order II, I 1 wish 10 emphasi ze Ihis poinl a(!ain to Ihose of you 10, whom Ihe grealer share of Ihis tTemendou s lask will be delegated . Peace and order Ihruout the Philippines musl be estllblished immedialely and posilively. Failing this. I can hardl y see how independence is ever to be won in your own generalion s ince

wHhout peace and order there can be no economic rehabilitation or cultura l progress. Your comrades a nd seniors who are a lready in the fi eld fully realize Ihe gravity of Ihis responsibililY and are adive at their posts. risk ing .their very lives in the interest of bringing abou t peace and order in their respective districls. so th a t Ih e peaceful inha bitants may be ab le to sow a nd reap and prosper. 11,e records of Iheir unselfish and courageous service will go down in history. Emulale Iheir examples when you 100 go out into the fi e ld 10 take your place of honor and Irust as guardians of peaceful people. In view of the im portance of theif mission under Ihe new order of Ih ings. conslabulary officers are called upon 10 consisten tl y work for self. improvement and self-perfeclion. As superior officers you should be

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model. for your subordinates. As guardians and protectors of the peaceful inhabitant. you should be their guiding light and pilla rs of comfort and security. As trusted collaborators of the Japanese f-1ilitary Authorities. you should at all times be trustworthy. honorable and brave. Strive. therefore. to he tier the high prestige and record already set by the members of the Philippine Constabulary. and work to the utmost of your abilit\' for peace and order in the Philippines so that you and vour countrymen will b e enabled to enjoy. at the earliest opportunity. your cherished national ambition of independence . â&#x20AC;˘\pril â&#x20AC;˘ 5.â&#x20AC;˘ 8th year of

howa.

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ADDRESS DELIVERED BY THE DIRECTOR GENERAL OF THE JAPANESE MILITARY ADMINISTRA TION BEFORE THE CONFERENCE OF GOVERNORS. CITY MAYORS AND SENIOR CONSTABULARY INSPECTORS OF THE VISA YAN PROVINCES. CEBU CITY. A PRIL 26. ' 943. take great pleasure in addressing this assemblage of governors, city mayors and senior constabulary inspectors

or

th e Visoysn Provin ce!.

It is a matler of gre t pride nnd rejoicing for all of u s who are true Asiatics that today in East A.ia. the last vestiges of Anglo>American power have been irr Pllrably crushed and completely swept away. leaving the liberated and jubi lan t peoples of East Asia free to build and enjoy for themselves. for the first lime in many centuries. Q sphere or the ir own, where permanent pence. prosperily and security. based on the imm table Inws of natural justice nnd the Oriental traits of I:lrotherly trust and collaboration. will prevail. Nor can thi3 sphere ever be assailed or molested again by hostile forces. [or the military phases of this gigantic war of liberation have been carried out with such overwhelming success that the strategic, economic. Bnd political bulwarks of Nippon and her allies are veritably unassailnble. impregnable and invulnerable. Let those who. at this b elated hour. are still swayed or influenced by empty talk about an enemy count~r­ o££ensive against the Philippines. consider the rudimentary truth of the maxim of modem warfare that a military outpost or advance position which could not be de fended on its own strength in the first place. when all the odds were in its favor. can never be retaken again. Furthermore. let them honestly ask ,·hemselves. in 'he innermost recesses or I'heir hcarls. this fundam ental question: \Vhy should a true and loyal Filipino. the logica l succe sor of Rizal. Burgos. Bonifacio. the inheritor of all the sacred traditions and h eritage of his hallowed ancestors . d esire the return

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and continuance or American sovereignly over his motherlond. ,,,hen all his countrymen ore so uncon~ ditionally ongaged in solving the practical problems of how to attain. in the shortest possible time. the groat independence promised and reiterated by Japan 7 For such is indeed th e reality facing this country today. \Vhile these misguided and Janus-minded elements are wasting their time in hesitation. proorastination. and wishful thinking. the course of Asiatic history has pro!!ressed will, the inevitableness of Fate. so that the Philippines is today on the very threshold of its much longed-for independence. With this attainment of independence is simultaneously guaranteed full membership in the family of Oriental nations so that such independence, once estnblished. may be permallent and lasting for all time. The condition for the attainment of these two goals is simply the conscientious fulfillment of only one responsibility: namely. more tangible evidence of cooperation with Japan in her work of estl\blishing the Co-Prosperity Sphere for the benefit of all Oriental peoples. chief among whom are the Filipino people themselves.

It is. therefore. highly regrettable for the future prospect of Philippine independence that the Vi sayan Islands should still contain isolated bands of misguided individuals who to this day refuse to believe in the sincere and honorable intentions of Japan. and who are still carrying on their futile resistance against constituted authorities. blindly believing in the false and malicious propaganda broadcast by their former mosters and dominators. the Americans. who are daily harnssed with the increasing need of covering up their numerous military fiascos and weaknesses. Such people should be classified as public enemies of the Philippines and traHors 10 their countrymen because their action can only result in delaying the attainment of your national ambition and, if permitted to continue for long. may even jeopardize the aHainment of that independence itselL The immediate eradication or these sources or evil nnd disruption , and the purging from your body

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politic. once and lor all time. all traces 01 national weakness and disunity in order that the rejuvenated Philippines. once independent. may be able to enjoy the fruits of her independence to the fullest extent. are indeed the objectives of the current mopping-up campaigns of the Japanese lVlilitary forces. At the same time. however. the Imperial Japanese Army fully realizes that these misguided elements are also Filipinos in blood and h eritage. and that some of them may be t路he acquaintances. childhood friends or even relatives of the peaceful inhabitants of the \fisayan Islands. It is for this reason that. wh;le the most drastic military operatio'lls will be continued against those who persist to offer resistance and perpetrate acts of destruction and d ellr.dation against their own countrymen. thereby ohstructing the speedy realization of Philippine independence. the most lenient and magnanimous treatment will be accorded to those people who. although now living in the midst of these lawless bands. ore doing so against their will and entirely beca se they are at the mercy of their captors. This policy is applicable not only to the civilian population but the same lenient policy will also be e."tended to forme. mem b ~rs of the USAFFE. regardless of previous beliefs, associations. or activities against

the Imperial Japanese Forces. provided they surrender themselves without further d elay to the nearest military or civil authorities. Contrary to Americaninspired propaganda. lives will be protected and no torture will be inflicted. Let no one doubt the sincerity and binding forces of the word of honor of the Imperial Japanese Army as expressed by the highest source of authority here in the Philippines. Those who are skeptical by nature or who have long been the victims of American pro路

paganda. should consider the deep significance of the fact that in Bataan. when by all the laws and practices of modern warfare. the Imperial Japanese Army was entirely free to annihilate enemy forces offering resistance. the High Command withheld its tremendous striding power 10 the very las t moment. even at

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the sacrifice of ils own military advantages. in order that the lives of Filipino soldiers might be spared. Let them recall that not only did the Imperial Japanese Army take every precaut'ion to save the Filipino sol路 diers from complete annihilation. but that after these soldiers were captured, t-hey were not interned to live a life of confinement for the duration of the struggle but. on the contrary. they were actually made the beneficiaries of a program of physical and spiritual rehabilitation. after which they were sent home as free men to join their families and work for the salvation of their own country. The policy of lenienay and magnanimity now being extended to the people dwelling in the mountains. emanates from the same feeling of compassion and conoern over the weHare of the Filipinos, and it is my Jeepest wish that the officials. leaders and private citizens of the Provinces of the Visayan Islands take i! upon themselves to carry this message to the people still in hiding. 1\ is my conviction that patriotic Filipinos will gladly do so. even at the expense of their personal safety and comfort since there is today no sacrifice which is too great to be endured if that deed directly leads to the early altainment of Philippine independence. There is no truth whid, is more generally accepted or more strongly felt by all Filipinos today than the statement that the execulion of the three-point cardinal program for Philippine independence rests entirely on the fulfillment of the first condition: namely. establishment of complete peace and order through the initialive nnd effort of the Filipinos themselves. Without domestic pence there can be no security for the masses; without security for the masses, there can be no hope for good. stable government. The all-important question of when these Islands will become independent . therefore. rests entirely upon your success in establish 路 ing peace and order among yourselves.

Hi. E~ecellency. the Commander-in-Chief. has reo peatedly expressed his genuine love for the 18 million Filipinos. \-Vith parlicular reference to officials of

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Ihe civi l government he has. publicly and individually. reilera led his omplele Irust and confidence in their integrity and initiative.

T. for my part. am fully convinced th a t Ihere is Ilone amo n g yo u who w ill not do his best 10 redoub le h is efforls in or,lcr to accelera le Ihe pace of progress lownrds in depend en ce b y tnking his position at Ihe forem~s l column of Ihe people-fearless. upright. selfeffacin g. Iru ly befitlin g acknowled ged lead ers of a rejuvenaled Philippines in Ihe hour of her greatest national crisis. Le t us. a ll work for Ihe immedia te restoration of peace and ord"r ill Ihe Visnyns. not only because Ihese provinces prescnt an unsatisfactory condition compared

10 other regions of Ihe Philippines. but also because th ese fe rlile lands and induslrious people are so necessary to the a llainment of Philippine indepen dence. L et us. Iherefore. all of us. pledge ourselves 10 the noble c use of Philippine independence and so conduel ours Ives Iha t this dream of a ll palriotic Filipinos will male inlize in Ihe shorlest possible lime. Apri l 261h.

J Blh

yea r of Showa.

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INSTRUCTIONS DELTVERED BY HIS EXCELLENCY. THE DIRECTOR-GENERAL. AT THE OPENING EXERCISE OF THE THIRD TERM OF THE KAN MIN REN RAKU SHO NIPPONGO INSTITUTE. MAY 3. 1943. 11 gh'es me particular joy to address the incoming sludenls 01 Ihe Ken Min R en R a ku Sho Nippongo Inslilule and 10 orrer to Ihem my congralulations togeth er wilh some instructions concerning th eir conduct while attending this instHulion.

TI,e Nippongo Ins litule 01 Ihe Ken Min R en Raku Sho was eslablisT,ed lor Ihe purpose 01 loslering closer und. rslanding and Iriendship belween the Imperial Japanese F o[ces and ti,e Filipino people in general. It wa le lt Iha t il Ihe Iwo peoples came 10 undersland whal the other had in mind wilh reference 10 lhe pre senl anel future desliny 01 Ihis counlry. they could not help but come 10 love. to respect. and to work in close ha many and Go ncerl one with th e other, because wha t Ihe Japanese peo ple have come to the Philippines to a ccompli~h is exactly what you and your an cestors have bee n Irying to do for lhe last 400 years. You were selected Irom hundreds 01 applicants a nd Ihi. lact. of ilsell. is a high honor. But there is a greater honor in having been given the c hance to substantia lly contribute to th e reconstruclion and rehabilitation of Ihis country thru knowledge nnd experience gained while studying Nippongo. TI,is is because th e New Philippin es i. deslined 10 become a vilal unil in Ihe Co-Prosperily Sphere and il is obviously essenlia l lor a ll Filipinos 10 be oble 10 speak and undersla nd Nippongo. th e common medium of speech and communica tions within the Sphere. In addilion to Ihis command of Ihe language. both spoken and written. you will simultaneous ly learn Irom Ihe greal his lory 01 N ippon. Ih e ri ch and inspiring lesson thai the spirilua l culture of Ihe East is un equalled and unsurpassed by anylhing Ihe W es t

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has to offer. This is highly imporlunl because a nation cannol be founded on basis of endurance and slabilily unless it has a strong spiritual backbone or molivating force. The Philippines. 10 become independenl. require slrong spirilual backbone and being inhere ntly Orienlal by heritage as well as geographica lly Ihis spiritual foundation musl be Orienlal. pure and sublime. 11,e foslering of Ihis spirit is in ils final ana lysis Ihe ultimal e objective of this or any train ing in Nippongo.

I wish 10 take this opporlunity 10 commenl on the superior qualifica lions of your superinlendent. Mr. Eikichi Imamura. Not only is he a good example of what a Irue Japanese is bUI he is at the same lime one of the grealesl friend and well-wisher the Filipinos can ever have. In addition to Ihis. he possesses the leiter, Ihe good examples set before you by Mr. Ima ura and his able asislanls. in your endeavors 10 becom Irue Orienlals a nd good cilizens of Ihe N ew Philippines. R emembe al all times. both in and oul of school. and even afler your graduation. Ihal upon your shoulders are be ing placed. with hope and confidence. the sacred lrust of creating from out of the ashes of the old regime, the form and spirit of the glorious and radiant New Philippines. With Ihis admonition and with the wish that you will successfully finish your siudies here, I close my address to you. May 3rd,

.811.

Year of Showa.

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ADDRESS OF CHAIRMAN JORGE B. VARGAS OF THE PHILIPPINE EXECUTIV E COtv/MISSION ON THE OCCASION OF THE OBSERV ANCE OF THE FIRST ANNIVERSARY OF THE FALL OF BATAAN DELIVERED AT THE NEW LUNETA , MANILA . ON APRIL ". '943路 One year ago the vaunted military slrenglh of the U nited Stales of America. entren ched in Ihe forbidding mountains and jungles of Bataan for a desperate stand in defense of American imperialism in the Philippines. suffered a crushing and decisive del.at before the irresistible onslaught of the Imperial Japanese Forces. Today we commemorate the fi rs t reasoned conviction that the fall of Bataan. far from being a defea t for the Philippines and the Filipi as as some had believed . WaS In all truth a glorio s and decisive vielory for us, beca use it spelled the doom of American domination of our native land a nd opened the way for the final consummation of our immemoria l dream of freedom . Today. one year after the capitulation of the United States Forces in Bataan. we can look back with calm and detachment on the events that followed and appreciate their real significance. W e are now in possession of the facts and can render free and unprejudiced judgment. 'vVe know now that it was not the Philippines but America n imperi a lism in the Philippines that fell in Ba taan. It was the sovereignl y of the United States th . t was at s take there: it was the United States Forces in the Philippines that were defeated and surrendered there : and it was the arrogant power of the United States. not the nationa l honor of the Philippines. that was crushed a nd humbled there. For us. therefore, if the fa ll of Bntnan is sorrowful and tragic. it is so not because of Bny sense of shame

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or dishonor. but only b ecause of the bitler realization tha t so ma ny tho usa nds of Filipinos. in the very flower o f their yo uth . gave up their lives for a cause tha t was not theirs or ours, deceived as w e w ere deceived. exploited as we were exploited. sacrificed ruthlessly as we were sacrihced for th e sake of American imperialism. It is the realiza tion tha t we were misled into making such ironic sacrifi ces to preserve that very s ubjugation

w hich our a ncestors gave their blood to destroy. that ma kes the memory of Bataa n bitter beyond compare. F ort u na tely. the chiva lry and unequa lled generosity of J a pa n. which h ave stood the tes t of every mistake a nd misunders tanding on our pa rt. have mad e it possible for us now to profit b y the sufferings of the go IIII!' t mem of Ba taan and to learn the lesson of their 'marty rdom . On this solemn occasion. therefore. standin h ere on the sacred ground consecrilted by the blooH of so many nationa l heroes who died tha t the Filipi os might Iive free from Spanish ty ranny. lookin g across the peaceful wa ters of the bay toward the Clark a nd somber mountains of Ba taan where our race only on e yea r ago pa id the price of blood .to be free from a ll futil e a nd unwo rthy a tlachm ents to American subj uga tion. I cnll upon a ll of yo u . I call upon the e ntire Filipino people. to resolve with all our hearts that we will never again commit the mons trous folly of shedding our blood for the sake of W estern imperi alism, tha t we will never aga in be traitors to our Oriental blood and our Oriental heritage. and that in the future we wi ll dedica te a ll our thoughts. all our actions. a nd all our aspirations. to the bUilding of a new Philippines for the Filipinos. Before closi ng. I wa nt to ask you to turn your thou ghts to the me n wh o fell in Ba tna n a nd to pa y tribute to th eir va lia nt spirits. Let us pay homage to the spirits of the J a panese W a r-d ead. to those courageous a nd unselfish offi cers and men of the Im peri al Japa n ese Forces who gave their lives to d estroy th e foreign subjuga tion th a t ruled us a nd who were ever guided and inspired by th e high ideal of a great

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brotherhood of Orienta l peoples living together in common peace a nd ha ppiness. Let u s pay homage also to the spirits of the Filipino dead who b elieved mista kenly but w ith deep sincerity tha t ~h ey were fi ghting 10 win the freedom a nd independence of our n a ti ve la nd. P aying homa ge to these gu ardia n spirits of the Philippines and E as t Asia . let u s pledge our hearts and souls to the sublime ideals for which they. both J ap a nese a nd Filipinos . la id down their lives in the ba ttlefields of Ba taan. Let us steadfastly a nd irrevocably resolve tha t we sha ll build a new Philippines such as they envisioned . worth y of the honor a nd glory of independence and of fast a nd unshakable brotherhood with the Orienta l na tions of Greater East ASia, under the inspiring leadership of the great Japanese Empire.

.

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MESSAGE OF CHAIRMAN JORGE B. VARGAS OF THE PHILIPPINE EXECUTIVE COMMISSION TO THE FIRST CONVENTION OF PROVINCIAL GOVERNORS AND CITY MAYORS OF THE VISA YAS. HELD IN THE CITY OF CEBU. APRIL 26-28. 1943. Cen tlom pn of the Convention : In sendin g my most cordial gree tings to the first convention o f provincia] governors and city mayors of the Visayas. I wish to emphasize especially the profound responsibility and inescapable patriotic duty which [ace a ll th" Filipinos in . th.. Visayon re gio n at this cross-roads o[ our naliona l hislory. At the very s ta rt J d eclare with a ll II Ie sincerity and vigor a t m y comma nd that upon the efforts of the Visayon •. upon yo u and the people you lead a nd represent. d epe nds in grea t art th e cons umma tion of our immemorial and undYlIl g dream o [ freedom. Th e vast majority o f our countrymen throu ghout the length a nd breadth of the la nd arc doin g their part. wit-h untiring a nd unslinled devotion. to win the in· dependence promised to u s by the great Japanese Emp ire in the sho rtest possible time. They call upon their countrymen in the Visayas to join them in the historic crusade for the [ina l fulfillm e nt of all the sacred . patriotic ideals which have a nim a ted the Filipino people. the ir martyrs. their heroes. and the ir soldiers. throu ghout the long centuries of Occ idental domination.

I am confid ent tha t th e people of the Visoyas will not d efraud these noble expectations: I am confident tha t my fellow-na tives of the Visayas. whom J know and love so well . will prove to be just as patriotic. jus t as eaaer to serve the bes t interes ts OUf home· land. just as ready to make all needful sacrifices for our independence. os the res t of our countrymen.

or

I know tha t a ll tha t is needed in the Vi.oyos is

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enlightenment and leadersh ip. Let the people know the truth "bout this war: let Ihem know the real issues at stake; let them see which way lies the freedom and happiness of Iheir nnlive land; and they will not lag behind Ihe res/ of the Filipinos in extending loyal and whole路hearled cooperation in the establishment of a New Philippines for the Filipinos. a new Philippines that shall be worthy of Ihe glory and the blessings of national independence. 11,at is why I consider the first and foremost purpose of this convention to be the disseminat-ion among the Visayans of knowledge and understanding of the true molives of Japan in coming to the Philippines and of the high ideals which inspire the great majority of the Filipino people. The job is up to you. You have bee n granted wide and extensive powers of admInistration. a fact which clearly implies a great measure of confidence in your integrity and ability. ] ask you to we these powers unsparingly in order to hasten the day of our national e\llnncipation. As key men of tl e Central Administrative Organization in your respective provinces and cities. you have impressed me with your sincerity. your deep devotion to duty. and your intense desire to serve our country and our people at any cos I and at any sacrifice. You have fully demonstrated your abllity to perform your work ably in spite of all the difficulties and hardships attendant upon the present emergency. I recall these to ask you to display all these great qualities to the limit. wUhout reservation and wHhout hesitalion, secure in the conviction that history will vindical"c you. The task before us deserves all our unstinted eHorts for the prize is that greatest of all boons to humanity. freedom for ourselves. freedom for our children nnd for our children路s children. The way before us is clear. In his sincere eHort to help us attain the honor of independence. the Director General of Ihe Japanese Military Administration has indicated three requirements we must meet in order to be entitled to Ihis honor: Firsl. We must eradi ca le from omong Ihe 18

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milli on Filipinos a ll e nta n glements and connections w ith the past r egime: unify and h a rmonize our e rrorts into one compact body a nd , to the b est of our ability, coopera te sincerely a nd ac tively with the Japanese }\ lilitary A dm inis tra tion : a nd a bove all else, eradi cate the remn ants of the Ameri can forces and banditry from this country, thereby bringin g a bout comple te peace a nd secu rity throu ghout the length a nd breadth of the la nd. Secon d . W e m us t work for the economic rehabilita ti on o f th e count ry in close coo pe ra tion 'w ith the J a pa n ese M ilitary A dmi nis tra tion, but in a ddition, initi a te t¡h ro u gh our own w ill a nd efforts, e ffecti ve ways a nd means of b rin gin g a bout the much -need ed econ om ic seIr-su(liciency <If the Ph ilippines th rough the Tapid reconstTU ct-ion and renov~ lion of its eco- â&#x20AC;˘ nomic st rud ure. 11, i d. We mus t ",or1< for the speed y reorienta tion of our eople bo th spiri tua lly a nd inte lleel u a lly, thereb y rega ining our origina l Orie'lta l soul. a nd w ith this 8 S the f u n datio n , dras tically reorga ni ze our social s tructure \" s triel aocord a n ce with the ideal. a nd s ta ndards of Orienta l peoples. I w ish to repea t to you wha t I told the conve ntion o f loca l o ffi cials in Luzo n , d, a t we could not ha ve asked for a morc gen e rous or a more e nli ghte ned progra m fo r independen ce. Indeed ma ture refl ection reveals tha t the points outlined by the Diredor G enera l are not so much conditions for independen ce as the ve ry mea nin g a nd substa n ce of indep enden ce. We ca nnot be tntly a n ation unless we are fully and comple te ly u nited in our thoughts a nd aspirations: w e ca nn ot b e tTuly free unless w e first destroy the ty ranny of banditry : we cannot enjoy political independen ce with a ny s la bility or securi ty unless we first esta blish 8 b asis of economi c self-sufficiency a nd discard a ll d egra din g h a bits of menta l d ependence and inferiority to W estern n otions. It is, therefore, to OUT own highest and most permanent int-erest to reali ze the program outlined by the Diredor G eneral. In doing so, I b elieve w e sha ll find that the first


point. namely. the complete restoration of unity and peace through the eradication of lawless elements. underlies and precedes the other two. It is plain that we cannot initiate any extensive measures for econo路 mic or cuhura} renovation in an atmosphere of fear. unres t. and uncertainly. The fanners must bave peace in order that they can cultivate our fields and produce the necessities of civilized life. vVorkcrs. merchants and idustrialists must have adequate prot ection against banditry and propaganda so that they can return will, untroubled minds to the normal pursuits of business and to the genuine Filipino way of life. As the local representatives of the administration in your respecliv provinces Dnd cities your first nnd most urgcnt duty under the circumstances is. there路 fore. to root out and destroy all the causes of fear. unrest and disorder. The most important of those causes. as I have stated. is simply lac k 01 inlormation and understanding. \Vhen you go /lack to yo ur respective provinces and cities. th~re lore. I urge you to explain to the people that there Is absolutely no reason for any lutile and misguided resistance. absolulely no justilication lor lawlessness and unrcs t. absolutely no use or purpose in cont inued disorder. Why indeed should we Filipinos shed our blood for the sake of the sovereignty of the United States and American imperialism 7 The tralledy of Balaan laught us the bitler lesson that the United States used the lives of the Filipinos to defend purely Amer路 icon interests. The flower of our youth was sacrihccd ruthlessly in a senseless prolongation of hostilities. to be afterward abandoned by the American high command who sought safely in Australia. Here in the Visayas Ihe people were spared the sufferings of Bataon but here too American ruthlessness and Americon imperialism showed its true co lors. The beautiful and prosperous Cities of Cebu. Iloilo. and others. were burn to the ground. reduced to a ruin of rubble nnd ashes. by the United Stales Forces. the very forces which were pledged to protect the lives and

xxxi


property of the Filipinos. Look a round yo u in this once proud melropolis o f Cebu and you will see the palpable proof 01 it . 11. \ Vhy were a ll Ihese happ y homes. Ihese busy factories. these Ihriving eslab lishmenls. Ihese ancient churches and monum ents. desiToyed7 Whal purpose was sf>rved. what end ,,路ms gained. 8S far as the people of Cebu were concern ed ? The answer is. nothing, All this was destroyed and ruin ed purely in pursuit of the American "scorched-earlh" policy. a policy whic h. without b ene fittin g the United States in any way. only brought hunger. misery. and desolation 10 the Filipinos of Cebu. ft er having gone through these bitler experiences. what reason have the Filipinos of the V isnyus to make further sacrifices. to shed more blood. to suffer mo re mis ' ry. for the sake of the sovereIgnty of the United States in the Philippines w hich 1 as been forever destroyed by the invincible forces of th ~ mighty Japanese Empire? You yo u rse lves are witnesses to the unparalleled might of t\l e great J apa nese Empire for you saw Ihe United States Forces in Ihe Visayas defealed and su bdued in a few days. Moreover Japan is not only powerful but a lso noble a nd unselfish. Japan i. fighting Ihis war for Ihe liberation of the Oriental p eoples from O ccidental domination and she has always considered Ihe Filipinos. not as enemies. but ra ther as fri ends and brothers to be guided and assisted in the winning of independence. Japan could have treated us as a conquered people because we were misled into resisting the Imperial Japanese Forces. but instead Japan has given us all the opportunities and encouragement lo build n new Philippines for the Filipinos. Only three w eeks after the fall of Manila. even while t路he Filipinos in the United States Forces were still fighting in Bataan. the Imperial Japanese Force. placed the c ivil administralion of the country in the hands of th e Filipinos with the organization of the Philippine E xec uti ve Commission. composed of the principal chosen len ders o f the Filipino people. the

xxxii


most prominent and the mos l trusted fi gures in o ur political world. a ll of whom a re now active ly a nd sin cerely cooperatin g w ith Japan . Then . a ft er the fa ll of Botaan. 'and while hoslilities with the U nited Sta tes w ere still goin g o n elsewhere in Grea ter East Asia . J a pa n released the Filipino prisoners of wa r. Including many na tives of the Vi sayas. whose speedy homecoming is delayed only by the conditions of unres t in some parts of these regio ns. But most signi fi cant of a ll. on two solemn occasions before Ih e 1m 路 peri a l J a l)aneSe Diet. Premier G eneral H id eki Tozyo. freely a nd sponta neousely a nnounced the independence of the Philippines in the shortest possi ble time. It is Ihat very independence which some Filipinos in the Visayas arc delaying a " d hampering with their unl l\wful. misguided. and hopeless disorder. It is the winning of that indepenclence which inspires the vas t ma jority of the Filiplpo people in these histori c days a nd which should call forlh the b est e fforts and wholehearted cooperation of our countrym en in the V is8yas. In closing I wa nt to repeat that I consider it 10 be your highest and foremost duty as the leaders and representa tives of the Filipinos in the Visayas to reunite our people in this decisi ve hour of our national hi. tory. Call down the misguided and the misled from their hiding plnces. Explain to them that there is no rcason. whether political or economic. why they should continue to endure privations and miseries. The sovereignty of the United Sta tes has ta ke n lIight from the Philippines and We no longer owe a ny duty of loya lty to it.

The people should come down from the mountains and the forests in which they have bee n leading hunted nnd unh appy lives. with the aSSUfa nce that their means of livelihood sha ll be secure in the ir ances tral towns and farms. The fertile fi elds w elcome their willing a nd industrious hnnds: the homes which they left await their return or if these homes have been des troyed as a result of cruel ba nditry or the wa nton policies of the United Sta tes Forces. they can he rebuilt to shelter

xxxiii


once more the famili es who in the p as t found happin ess in the enjoyment of blessed peace and the fruits of industry Dnd la bor. The Executive Commission will exert its utmost to give aid and ass ista n ce for the reconstruotion of the homes that have been destroyed . The Chairman a nd th e members of the Executive Commiss ion. th e Chie f Justi ce of the Supreme Court. the Director General of the K a liba pi. the Auditor Genera l a nd Director of the Budget. and the provincia l governors concerned have been authorized to accept the surrender of these misguided elements and to guarantee their fives provided th ey recognize the real int entions of th~ Imperia l Japanese Forces in the Philippin es a nd pledge themselves to coopera te with the J apane,e Military dmin istration and th e Philippine Executive Commission in the task of building the N w PI'ilipppines. However~ powerful as til e economic motive is. I am confident tha t the Filipinos i the Visayas will b e moved most deeply b y their p a tTiotic duty to rally a round th cause of our na t ion a l freedom. And so J urge you to tell them that the ch erished ideals of independence is at Inst within our grasp; tell them that the WAy to achieve tha t independen ce is not through a foolish and futile hope in the impossible re tu rn of th e Unit'ed S tates but rather in honest and loyal cooperation with the invincible Empire of Japan ; tell them that Japa n has promised our independence in the shortest possible time prOVided we prove ourse lves worthy o f indep enden ce; tell them that Japan always keeps her promises. as she has repea tedly proved in Burma. in China. and here in the Philippines itself with the release of the Filipino prisoners of war and the a nnouncement of the indepe ndence program. But above a ll tell th em that their brother-Fi lipinos throughout our n a tive land are sincerely and enthu siastically pledging a nd exerting all their energies a nd e fforts in the national crusade for freedom : te ll them tha t th eir brother-Filipinos have found peace. happi-

xxxiv


ness. and the realization of cherished ideals by cooperating with Japan in the bUilding of a new free Philippines within the Co-Prosperity Sphere; tell them that our motherland the Philippines calls upon her sons in the Visayas to join the vast majority of the Filipino people in the vital task of nationa l reconstruction and liberation. I am conlident that success will crown your effort s. the patyiotic efforts of palTiotic men. and tha t the Filipinos in the Visayas. under your devoted and selfsacrificing leadership. will n ever allow their name to be steined by the shame that. when the Philippines was within roadl of freedom. they hesitated or obstructed. and that. when the Filipino people were man;hing forward to a glorious independence. they stood aport or lell by the wayside. In expressing my fervent wish for the complete succeS!i of your convention. I assure each and everyone of you of I1'Y lullest support and of that of the Executive Commission in your patriotic task of helping build within the shortest possible time a new Philippines that can be worthy of the honor of independence and 01 full membership in the Greater East Asia CoProsperity Sphere. which the great Japanese Empire has designed lor the co-existence. co-operation. and co-prosperity of all Oriental nalions.

Manile. April .6. 1943.

xxxv


INSTRUCTIONS DELIVERED BY HIS EXCELLENCY. THE DIRECTOR-GENERA L. AT THE OPENING CEREMONIES OF THE TRAINING INSTITUTE FOR FORMER USAFFE MEN

--aDo-I consider it a pleasure to be present at the opening ceremonies of the training institute for former Filipino officers and men of the USAFFE. It is highly gratifying to observe that subsequent to the taking of the oalh of loyalty to His Excellency Ihe Commander-in-Chief of the Imperial Japanese Forces in Ihe Philippines. all of you. wilhout a single exception. have consislently shown a marked degree of active cooperation wilh .the Military Administration. and In close conjunction with the instructions of the Philippine Executive Commission. you are faithfully serving ' n the interest of your mOlherland. contributing your share 10 her rapid rehabilitation with renewed vigor and grim de termination. It is highly opportune and fort nate that an institute of this nature has been established for the express purpose of offering spiritual training to former officers and men of Ihe USAFPE who have not undergone. for one reason or another. the rejuvenation courses that most of their comrades-at-arms have already received. W e say il is highly opportune and fortunate because loday in E.,I sia. Ih e War of liberation of all oppressed Oriental peoples have been so successfully prosecuted thai the last vestiges of Anglo-American power have been completely eradicated and the establishme nt of the sphere of mutual prosperity and progress under the ae~is of the Japanese Empire. is now

an unchallengeable fact.

The Philippines itself. has

cast aside ils racial inertia of reliance and adoration of

Occidenlalism aAd is emerging from a heroic and ephocal melamorphosis. It is. Iherefore. especially gratifying for the future glory of the New Philippines that individuals like yourselves. who have passed thru the .test of fire and death. bravely fighling. even if it was at ,"he instigation of the Americans. for 8 cause you

xxxvi


then believed to be just. are now taking Ihe Icad. at your own volition and initiative. in reorienting your-

sehres. so (-hat you might better serve your country in Ihe hour of her greatest crisis. There can be no doubt as to the success of your efforl-s since Providence does not betray those \vho are moli\rated by such noble ideals and who are so unselfish in their motives and actions. Nor can (-here be any doubt in th e minds of true Filil>inos today. Ihal the intentions 01 Ihe Japnnese in their desire 10 help th e Filipinos regain their long forgotten independence and pres tige are e ntirely sincere and spontaneous. This has been clarified. on more than one occasion. in formal statements of Fundamental policy as well as unmistakably manifested tangibly and [orceably in th e various activities and policies carried ou" in aclual practice by the Imperial Japanese Army since coming to the Philippines. My advice to you who have enrolled in Ihis Inslitute is that you acquaint yourselves fully will, th e purposes and objectives of this training program and inspired with an unshakable confidence in yourselves as Orienla~. exert your utmost 0 bring into culmination all the high expectations of those in charge of this program of rejuvenation a nd reorientation. I venlure to say that therein lies the way in -w hich you can console the hal/owed memories of your brothers and comrades in arms. who so willingly and unhesitatingly gave their youlhful lives in Bataan and Corregidor. This is the only way in which you can bring into fruilion the ambitions and hopes of them and their ancestors. because I. for one, have never douhted Ihat all these heroes have given their lives because they loved their country and her independence morc I'han they loved their own lives. Swear to yourselves. thereFore. as you have sworn be fore. that they sh.1I not have died in vain. Strengthened and inspired by the memories of th eir deaths and sacrifices. study. live. and work for the glorious awakening of the Oriental people and Ihe speedy eS lablishment of the Co-Prosperity Sphere. May 1St. 1811, Year of Showa.

xxxvii


1. Affail's C{)Hcernillg Dcpa1'tment of Finance

SECTION

Notification No.1 DESIGNATION OF EXCHANGE BANKS The following banks are hereby authorized to commence exchange business as "an exchange bank" in ac, cordance with Article 19 of KANREI No. 6 "Exchange Control Regulations in the Occupjed Areas": 1. The Bank of Taiwan, Ltd., Manila Branch, 22 Juan Luna, Bagongbuhay, Manila, 2. The Y,okohama Specie Bank, Ltd., lIIaniia Branch, 34 Plaza Cervantes, BagoI\gbuhay, Manila. 6th April, 19413 DiRECTOR GENERAL JAPANESE MILITARY ADMINISTRATION Notification No.2 CONCERNING THE SEC01fD PAYMENT AGAINST DEPOSITS WITH THE LOCAL BANKS OF HOSTILE COUNTRIES This is to notify all parties concerned that the second payment against deposits with following local enemyowned banks shall be permitted: National City Bank of New York. People's Bank and Trust Company. China Banking Corporation. Philippine Bank of Communication. Hongkong and Shanghai Banking Corporation. The Chartered Bank of India, Australia and China. [1]


Nederlandsch Indische Handelsbank, N. V. All depositors of the banks listed above who have savings accounts, current accounts, fixed deposits and other accounts in Pesos currency only and who are qualified hereunder to withdraw should pr!lsent themselves with the required documents at the place and on the dates mentioned hereunder: 1. Date of Payment:

May 7, 1943, and thereafter. 2. Place of Payment: The Bank of Taiwan, Ltd., Manila. • 3 . . Persons or Firms· qualified to Withdraw Deposits: Japanese, Filipinos, other Third Party Nationals and Chinese. (Chinese should present themselves at the Chinese Association of the Philippines which has been designated to make payments to Chinese deposi tors.) 4. Documents Required: a-Savings Passbooks, Certificates of Deposits or Deposit Receipts, Manager or Cashier Checks, and Certified Checks. b-Residence Certificate, Passport and Alien registration Certificates. NOTE: Any depositor who has obligation to any of the· above banks should so declare without fail at the time of his withdrawal. April 29, 1943. DIRECTOR GENERAL JAPANESE MILITARY ADMINISTRATION


2. Affairs Conceming Depm路tment of Indust?-ies

SECTION

PLAN OF INCREASING THE PRODUCTION OF DERRIS IN THE PHILIPPINES I-POLICY In line with the policy of producing chemicals used in agriculture by developing the indigenous plant resources in the Philippines, it is planned . to increase the production of derris so that the plan for the increased production of various essential crops may satisfactorily be carried out. II-PLAN 1. It is planned to produce 2,800 tons of derris

roots by devQting 8,000 hectares of land to the cultivation of derris during the six year period 1943 to 1948. 2. Derris shall be cultivated as follows: (1) The cotton management companies, l'llmie growing companies and jute growing companies shall take charge of increasing the production of derris in their respective regions to enable them to attain self-sufficiency in derris. (2) Derris growing companies shall be designated to insure the supply of derris roots necessary for increased production of important crops other than cotton, ramie and jute. 3. Those companies which undertake the cultivation of derris shall carry out the plan in close collaboration with the entities of the Philippine Executive Commission in charge of agricultural instruction. 4. Those companies which undertake the cultfvation of derris under this plan shall engage in the following activities: [3]


(a) (b) (c) (d) (e)

Growing Distribution of ,Superior seedlings Furnishing technical direction Financing Collection and purchase (f) Transportation (g) Other activities 5. The following two companies are hereby designated as the derris growing companies stated in paragJ"aph (2) of II: ihon Noyaku Kaisha Ohta Development Company 6. The pUTCbase price of derris roots shall be fixed, a路s a rule, taking into consideration tbe cost of productio and the prices of competitive crops . . The manufacture of chemicals out of den-is roots shall be undeliaken by the Nihon Noyaku Kaisha. TABLE I 1. Cotton Management companies:

Kunegahuchi Boseki Kaisha Dainihon Bcseki Kaisha Toyo Boseki Kaisha Daiwa Boseki Kaisha Kw路eha Boseki Kaisha Kurashiki Boseki Kaisha Toyo lIIenka Kaisha Toyo Takushoku Kaisba Taiwan Takushoku Kaisha 2. Ramie growing companies: Furukawa Takushoku Kaisha Toyo Mashi Boseki Kaisha Toa Asa Kogyo Kaisha Tokyo Mashi Boseki Kaisha 3. Jut.e growing companies: Mits ubi sh i Shofl Kaisha Mitsui Norin Kaisha [4]


PLAN FOR INCREASING THE PRODUCTION OF CASTOR BEANS (February 13, 1943) Department of Industries Japanese Military Administration I-Policy In order to meet the increased demand for castor oil which is one of the important products of the Philippines, a five-year plan for the increased production of castor beans is hereby adopted. II-Plan 1. It is planned to produce 22,500 tons of castor seeds by allocating 15,000 hectares of land to the cul-

tivation of ca tor-oil plants during the five years from 1943 to 1947.

2 . The cultivation of the castor oil plant shall be undertaken by castor oil plant growing companies (01' associations) designated by the Army and also by the Bureau of Agricultural Administration of the Department of Agriculture and Commerce at the Koronadal and Alia Valley Projects. 3. The castor oil plant cultivators (including Koronadnl and Alia Valley Projects) shall engage in the following activities: (1) Culth'ation (2) Distribution of superior varieties of seeds !lnd seedlings. â&#x20AC;˘ (3) Technical direction in the growing of castor oil plant. (4) Financing (5) Collection and purchase (6) Transportation (7) Other sundry matters 4. The castor oil plant cultivators shall be selected from among Japanese and Filipino companie' (or asso[5]


ciations) which are able and willing t~ grow this plant. The following companies and associations are hereby designated:

Japanese (1) lIIitsui Norin Kaisha (2) ;\Iitsubishi Shoji Kaisha (3) Taiwan Takushoku Kaisha (4) Ohta Kogyo Kaisha (Ohta Development Company) . Filipino (1) Koronadal and Alla Valley Projects (2) Nationa l Rice Growers' Association (in process 0 organization). 5. The places where castoI' oil plant growers will cultivate the castoI' oil plant shaU be as follows: JO'P(,lnese (1) Mitsui Norin Kaisha ...... . .. Agusan (2) 1I1itsubis i oji Kaisha ..... Davao (3), Taiwan Talmshoku Kaisha ..... Negros (4) Ohta IGigyo Kai~ha ... .. .... . . Davao Filipino (1) Roronadal and Alia Valley Projects . . . . . . . . . . . . . . Cota ba to (2) National Rice Growers' Association . . . . . . . . . ( Provinces in Central Luzon Negros and Panay) 6. The puchase pri ce of castor seeds shaU be fixed , as a rule, after taking into consideration the cost of production and the prices of competitive crops. TABLE PLANTED AREA OF CA TOR OlL PLANT AND YIELD OF CASTOR SEEDS IN THE FIVE YEAR PLAN

- --

Year

Planted area of castor oil plant in hectares

Yield ot Castor seeds in tons

Yield ot Castor 011 in tons

1943 1944 1945 1946 1947

1,200 3,000 7,000 12,000 15,000

1,800 4,500 10,500 18,000 22,600

630 1,576 3,675 6,300 7,875

[6J


NOTE: 1. Castor seeds are harvested one year after planting so tl1at the yield for the year 1943 will be actually harvested in 1944. 2. The yield of castor seeds is computed at 1.5 tons per hectare.

3. The yield of castor-oil is computed as 35 per cent of the seeds. PLAN OF CULTIVATING WHEAT. BARLEY AND OATS IN THE PHILIPPINES I. POLICY

Notwithstanding the unfa"orable natura l cond itions in til Philippines to the cultivation of wheat, barley and oats, it is planned to grow these cereals in order to meet the demands of the Army in this country so that the Army will be self-suppo ting in this respect. II, MEASURES 1. It is pIal ned to ptoduce 5)800 lcoku of wheat, barley and oats by devoting 1,160 hectares of land to these crops (see table I). After the actual results of this planting are known, the planted are:;L will be extended after 1943. 2. The cultivation of these cereals under this plan will be undertaken by the Department of Agricul t ure and Commerce by instructin g the farmers in the cultivation thereof in accordaQce with the in stru ctions of the Japanese Military Administration. 3. All the wheat, barley and oats produced under this plan will be purchased by the Army at proper prices to be fixed after the cost of produ ction is taken into consideration. 4. If the growers fail to get good crops, the Army will investigate the actual conditions and indemnify those who may suffer heavy losses, if necessary. Table I-Areas to be Planted to Wheat, Ba rley and Oats [7]


At"ea to be Area to be Area to be planted to plaDted to planted to Wheat Barley Oats lIagan, habela

T~::;=. Bayomboug. Nu.eva. Ecija Lipa, Batan!:a$'

Tag.yuYt Cavite Sapio, MI. Province Total

Note Note

300 H •.

20

300

20

.

H ••

326 H • .

H •.

6

..

6

326 130

.. - - - ' - -- - --.. .. .. - - - - --.. .. .. .. . .. - - -- - - - . .. .. 100

2S

5

50

25

5

80

200

25

5

230

50

tS

3

68

130

30

1,160

1, 000

I

To I

.

.. . . .. .

L-Crop season: From November to March of the following year. If~For

the purpose of instructing the technical men of the Philippine Executive Commi sion in the cultivation of these cereals. experimental planting will be made during the rainy season accol'd ing to the f ollowing : Place-Taga ay, Cavite Area-Five hectares Crop season-From May to August

OUTLINE OF THE FIVE-YEAR PLAN OF THE INCREASED PRODUCTION OF FOODSTUFFS IN THE PHILIPPINES I-Guiding Principle At this stage of the Greater East Asia War, the early attainment of self-sufficiency of the Philippines in foodstuffs is not only indispensable in achieving the final victory, but also it is the foundation of the reconstruction of Philippine economy which is the most important program that must be executed in order to secure the independence of the Philippines. Therefore, every necessary measure should be taken to initiate a nation-wide campaign for increased production of food crops. [8]


Il-Outline 1. This plan covers five years, from 1943 to 1947.

2. The main objective of this plan is the increased pl'Qduction of such staple food crops as rice and corn, and minor crops like cassava, sweet potatoes and beans. In view of the shortage of wht!at flour, the production of corn flour and cassa\'a flour as substitutes should be encouraged. 3. Expected yields at the end of the five-year plan are as follows: Basic Yield 50,108.000 Cavans 10,038 ,000 Corn 169,000 Tons Cassava Swt. Potato 406.000 Beans 10.000 Crops Rice

In crease

Expected Yield

13.742,000 3,202.000 60.000 150.000 12.000

63,850,000 13.240,000 229.000 556.000 22,000

4. In view of the lack of transportation and other difficulties. it is desired that in executing this plan. self-sufficiency within local regions should be attained, along with the total increased production of foodstuffs in the entire Philippines. 5. The following specific measures should pe considel-ed in increasing production of CrOps indicated hereunder: (1) Rice (a) Extension of plantoo areas. Abandoned lands should be restored to their former condition and the ar~a planted to upland rice should be extended. (b) Construction of irrigation and drainage systems. Comparatively simpler systems of il'1'igation and drainage should be constructed in order to improve the land. (c) Distribution of high-yielding varieties. High-yielding varieties should be selected from among native varieties and propagated to replace pOOl' varieties. [9 J


The cu ltivation of Japanese rice shou ld be undertaken only in specia l and limited districts because the growing of this variety everywhere may not always give good results, as it requires specia l favorable natura l conditions, irrigation and drainage and other facil ities. Cd) Improvement of farming method. Extensive farming hitherto practised shoul d be gradually improved . (e) Use of locally-made fertilizers. The production and use of locallymade fertilizers such as compost and the practice of green manuring should be encouraged. (f) Control of pests and diseases. The control of pests and diseases should be encouraged. Efforts should be e..'(erted to discover as early as possible the resence of pests路 and control measures i=ediately apll\(ed . (2) Corr. The area planted to corn shou ld be extended by making use of idle lands and twocrop fa r ming should be encouraged and high yielding varieties shou ld be propagated. (3) Cassava, Sweet Potatoes and Beans T he ar ea p lanted to these food crops sho ul d be exten ded. III-i\Ieasures 1. Thi s plan sha ll be executed by the Executive Com-

mission in accor dance w ith t he instructions of t he J apanese Military Adm ini stration. 2. The KALIBAPI sha ll cooperate wh ol e-hearte dl y in t he execution of t his pla n. 3. Japanese agriculture development firms sha ll extend [10]


effective cooperation in the execution of this plan. 4. In order to carry out this plan smoothly, a large number of technical men shall be assigned to the central government and to the provinces. . 5. The construction of irrigation and drainage systems shall be undertaken mostly by the Executive Commission. G. In order to propagate high-yielding seeds of rice, corn and sweet potatoes, seed farms and propagation stations sha ll be established to be directly administered by the Executive Co=ission (part of seed farms to be manilged by other parties). 7. Seed farms for the. production of seeds of green manure crop shall be established to be directly administered by the Executive Commission. Issued b)' the - - Japanese Military Administration Department of Industries STATEMEliT OF THE MILITARY AUTHORITIES CONCERNI G THE ESTIMATED PRODUCTION OF CQ'UTON DURING THE CURRENT CROP YEAR 1. The total yield of cotton in Luzon in 1942 is estimated at 2,647,168 kilos of seed cotton, or 14,606 piculs of ginned cotton, and, the total area planted to cotton being 9,368 hectares, the yield per hectare is estimated at 1.57 piculs. During the current crop year, a great many difficulties were met in the cultivation of cotton among which may be cited the delay in the commencement of the work at fields due to the late arrival of the personnel of the cotton managing companies and other unavoidable causes, the unfavorable climatic conditions which brought too much rain soon after the seeds germinated and the unusual drought since December followed by heavy attack of pests and diseases and the lack of experience in cotton culture on the part of the tarmers, which made their instruction by the management companies extremely difficult. But, the farmers and the cotton management companies have exerted their utmost efforts to surmount these hardships and, at last, succeeded in raising a fair crop estimated above. [ll]


2. Although the estimated pl"oduction of cotton this year given in paragraph 1 represents a fair average crop, there are some districts where the results were not so satisfactory. Accordingly, the cotton management companies, taking into consideration that this is the first cotton crop, will bear a certain amount of the expenses incurred by the farmers in all t he regions where cotton was cultivated by contract in 1942 according to the following, so as to encourage cotton growing in this country. (1) The cotton management companies will bear the total expenses for chemicals used as insecticides and fertilizers covering the whole regions where cotton was cultivated by contract in 1942.

(2). The cotton management companies will pay those cotton growers, whether they are landowners 01' operati g landowners or tenants, who failed to get a igood crop, according to the extent of damage suffered, taking inlio con ideration the amount of labor and money spent by them. 3. Whil~ in some regions the cotton crop this year was not so gQod, in other places we succeeded in ra ising a more abundant crop than expected, as the fo llowing table of cotton yield will bear witness: Provinces

Batangas Batangas Batangas Batangas Laguna Cavlte Pangasinan Tarlac Tarla.c Batann Bulacan

l\[unicipalities or Barrios Balayan Calaca Bauan Cuenca Mnsaya

Yield per hectare Seed Cotton Ginned cetton Piculs Kilos 900 700 1,300 1,680 900 800 1,000 1,320 960 800 2,000

Carmona

Sto. Tomas Paniqu! Ongot Dinalupihan Baliwag

5.00 3.00 7.20 9.00 5.00 4.H 5.55 7.33 5.33 4.44 11.11

4. All the cotton to be harvested this year will be used in the manufacture of cott.on piece goods in the Philippines. [12J


5. In conclusion, stated above that we the Philippines if the and the cultivation is

it is quite evident from what is can get e."ceUent cotton crop in farmers try to make every effort properly managed.

In view of the possibility of cotton growing in the Philippines and the insufficiency in the supply of cotton in this country and other parts of the Greater East Asia Co-Prosperity Sphere, it is our duty to endeavour to attain self-sufficiency in cotton in the Philippines so as to supply the need of the people for clothing in order to assure the welfare of the nation and to rehabilitate Philippine economy. Therefore, aU the Filipinos, officials and people, should never be discourage by some hardships met during this year, which is the first year in the large-scale cultivation of cotton in this country, but try to do all that is in their power to attain selfsufficiency in the supply of this staple product in close collaboration between them. If we can produce cotton in this country more than necessary to meet the local demand, we have ready markets for this commodity in other countrie in the Co-Prosperity Sphere, which will contribute not a little toward the reconstruction of Philippine economy. ARTICLES OF PHILIPPINE FERTILIZER DISTRIBUTION ASSOCIATION CHAPTER I

GenemL Provisions I-The purposes of the Association aFe to facilitate the distribution of fertilizers, to maintain reasonable prices and also to promote their pl路oduction and importation, to utilize various kinds of resources of fertilizel'S, and to engage in other business pertaining to fertilizers.

ARTICLE

2-111 order to attain its purposes, tbe Association shall engage in the following business:

ARTICLE

1. To adopt plans for the distribution of fertilizers 2. To maintain reasonable prices of fertilizers [13]


3. To promote production and importation of fertilizers and also to give aid to the utilization of various kinds of resources of fertilizers 4. To engage in such other business as may be necessary to attain the purposes of the Association. ARTICLE 3-The Association shall he 'called Tire Philippine Fertilizer Distribution Association. ARTICLE 4-The. JTIembers of the Association shall be composed of all those who are designated by the Japanese Military Administration as dealers and manufacturers of fertilizers and those interested in fertilizers in the Philippines. ARTICLE 5-The Association shall have its office at No. 17'4 Juan Luna, City of Manila. CHAPTER II Cwpitat a.nd Reserve Funds

ARTICLE 6- he Association shall require its members to invest c rtain amount of money in accordance with regulations to be formulated accordingly. ARTICLE 7-In order to attain the purposes defined in sections 2, 3, and 4 of At'ticle 2, the Association shall have reser ve funds, which shall be derived from the profits of the sale of the cheaper fertilizers or from a part of the assessment. ARTICLE 8-The creation of the reserve fund of the Association and its management shall be in accordance with instructions of the Japanese Military Adminis~ratfon.

CHAPTER III Men~beTS

ARTICLE 9-Any member who violates any regulation of the Association or commits any act contrary to the purposes of the Association shall be punished by the Chairman in accordance with the decision of the Board of Directors, as follows: [14J


1. 2. 3. 4.

Warning PaY{nent of Penalty Temporary suspension of business Expulsion

ARTICLE IO-Any member who desires to resign from the Association shall submit an application in writing stating the reason for his resignation. The application for resignation shall then be acted upon in the Directors meeting. CHAPTER IV

..

Officers and E'YItp/,oyees

ARTICLE ll-The Association shall have the following officers, the terms of office of whom shall be one year, but they may be reappointed: 1. 2. 3. 4.

One Chairman of the Board of Directors One Executive Committee Directors One Auditor

ARTICLE I2-The Chairman shall represent the Association and supervise its business. When the Chairman is prevented from attending his duties, the Executive Committee shall take his place. The Auditor shall audit the accounts of the Association and inspect its business. ARTICLE l3-The officers shall be appointed by the Japanese Military Administration. ARTICLE l4-The Association shall have employees who may be paid salaries. The paid employees shall be employed 01' dismissed by the Chairman with the approval of the Board of Directors. CHAPTER V

Meetings ARTICLE IS-The Chairman shall call a meeting of the members whenever necessary. ARTICLE IS-The following shall be decided at the meetings of the Members: [151


1. Budget (of Income and Expenses). 2. Allotment and collection of the assessments. 3. Approval of financial statement, balance sheet, statement regarding disbursement of surplus funds, statement of assets and liabilities, and the business report. 4. Raising of loans. 5. Amendments to regulations. 6. Dissolution, merger, or division of the Association. ARTICLE 17-The resolutions at the meetings of members shall be approved by majority vote of all members. In case of tie vote, that of the Chairman of the meeting shall decide. ARTICLE IS-The Chairman of the Board of Directors shall preside over all meetings of the members. ARTICLE 19-The Chairman shall call Directors' meetings when vel' necessary. ARTICLE 2 Matters decided at the meetings of members and tho e of Directors shall be put into execution only with the approval of the JapaneSe :\1ilitary Administration. ARTICLE 21-The regulations provided for in articles 16 and 17 shall apply also to Directors' meetings. CHAPTER VI

Supervision of the Accounts, Assets & Lia.bilities ARTICLE 22-Expenses of the Association shall be paid mainly from invested capital, a part of the lU'SeBSments, and other miscellaneous income. ARTICLE 23-The Association shall assess the members according to the amount of fertilizers handled arrd manufactured. ARTICLE 24-The fiscal year of the Association shall commence on April 1st and end on ;lfarch 31st of the following year. ARTICLE 25-The properties of the Association shall be supervised by the Chairman. [16]


CHAPTER VII Appendi x

ARTICLE 26-For the time being, the Members of the Association and their respective capital investments shall be as follows: N<VmlJS of Members

.

Amount of lnveslmtent

1. Mitsui Bussan Kaisha, Ltd. 2. Mitsubishi Shoji Kaisha, Ltd.

1'50,000.00 50,000.00

3. Phil. Bone Fertilizer Manufacturing Co. 5,000.00 5,000.00 4. National Rice & Corn Corporation 5. Philippine Sugar Association

5,000.00

6. Phil. Cotton Growing Association

5,000.00

ARTICLE 27-Details of business not mentioned in these Articles shall be decided by the Chairman.

[17]


3. E xecutive OTdeTs by the Chai?"man of the Philippine Executive Comissian

SECTION

OFFI CE OF THE CHAIRMAN OF THE EXECUTIVE COMMISSION MALACA~AN PALACE BY THE CHAIRMAN OF THE EXECUTIVE COMMISSION EXECUTIVE ORDER NO. 137 AMEN~ ING

CERTAIN SECTIONS OF EXECUTIVE ORDE R N O. 77, DATED AUGUST 7, 1942, SO AS TO P ROVIDE ADDITIONAL DUTIES FOR PRESIDENTS OF DISTRICT ASSOCIATIONS, LEADERS OF NEIrBORHOOD ASSOCIATIONS, AND HE ADS 0 FAMILIES, AND TO CLARIFY CERTAIN PRO ISIONS THEREOF.

Pursuant to the authority conferred upon me as Head of the Cent ral Administrative Organization by Or der No. 1 in connection with Order No.3 of the Commander-in-Chi ef of t he Imperial Japanese Forces in the Ph ilippines, and upon the recommendation of the Executive Comm ission, it is her eby ordered thatSECTION 1. Section 1 of Executive Order No. 77, dated August 7, 1942, is hereby amended to read as follows : " Section 1. There shall be created a system of di strict and neighborhood associations in accordance with the provisions of these rules and regulat ions for the purpose of providing means for mut ual cooperation and self-protection and thus insuring the stability of the life of the people, through t he maintenance of peace and order in area or areas under the jurisdiction of such district or neighborhood associations." [18]


SEC. 2. Paragraph (3) of Section 2 of Executive Order No. 77 is hereby amended to read as follows:

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*

*

*

*

.

"(3) In case two or more families are living together within a house, each family shall constitute a member unit of a neighborhood association." SEC. 3. Section 6 of Executive Order No. 77 is hereby amended to read as follows: "Sec. 6. There shall be a president in a district association and a leader in a neighborhood association. The president of a district association and the leader of a neighborhood association shall be designated by the city or municipal mayor from among the appropriate candidates within a district or a neighborhood association concerned: P1路ovided, however, That those who come within any of the following heads shall not be designated as president of a district association nor as leader of a neighborbood association: "(1) Those who have no regular profession or occupation or tbose who do not own real estate; "(2) Those who are illiterate; "(3) Those whose residence in an area or areas under the jurisdiction of a district or a neigbborhood association has been less than one year: Provided, howeve1路, That this disqualification shall be waived whenever in a neighborhood association or distlict association no person otherwise qualified has had his residence therein for a period of one year or longer; "( 4) Those who are below twenty years of age; and "(5) Ex-convicts. "Any person designated in accordance with the foregoing provisions shall not be allowed to refuse the said designation without justifiable cause." SEC. 4. There is hereby inserted at the end of Sec[19]


tion 9 of Executive Order No. 77 an additional paragraph (7), reading as follows: "Sec. 9. The duties of the president of a district association shall be as follows:

*

*

*

*

*

"(7) To report immediately to the city or municipal mayor concerned the transfer of residence of a family in the area or areas under his or her jurisdiction to any place outside h is or her jurisdiction or the arrival of a new family in the area or areas under his or her jurisdiction." SEC. 5. There is hereby inserted at the end of Section 10 of Executive Otder No. 77 an additional paragraph (6), reading as follows: "Sec. 10. The duties of the leader of a neighborhood association shall be as follows:

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-r,.

*

*

*

*

"(6 To ~'epor t immed'ately to the president of the di~trict association t He transfer of residence of a family in the a r ea or areas under his or her jurisdiction to any place outside his or her jurisdiction or the arrival of a new family in the area or areas under his or her jurisdiction." SEC. 6. There is hereby inserted at the end of Section 11 of Executive Order No. 77 an additional paragraph (5) , reading as follows: "Sec. 11. The duties and responsibilities of heads of families shall be as follows:

*

*

*

*

*

*

"(5) In case they move their families to establish their residence within the area or areas under the jurisdiction of another neighborhood association, to report immediately such fact to the leader of the neighborhood association within the area or areas in which they establish their new residence." SEC. 7. Section 13 of Executive Order No. 77 is hereby amended to read as follows: [20]


"Sec. 13. The president of the district association shall take the census of residents in the di strict under his or her jurisdiction in June and December of every year: Pl'ovided, That the census shall also be taken every time when the mayor of a city or municipality orders him or her to do so. The leaders of neighborhood associations shall take the census of the residents within the area or areas under their jurisdiction every other month. In conducting the survey mentioned in the next preceding section, the president of a district association shall carry along with him the family census register while the leader of a neighborhood association shall conduct his survey based upon the 'monpai.'" . SEC. 8. Section 15 of Executive Order No. 77 is hereby amended to read as follows: "Sec. 15. The head of each family shall, for the convenjence of the one taking the family census, display a 'monpai' in a conspicuous place inside his or her house and shall promptly make corrections thereof in case any movement among the members of his or her family, such as birth, death, and other family events, has taken place." SEC. 9. Section 19 of Executive Order No. 77 is hereby amended to read as follows: "Sec. 19. The budget for the next fiscal year of a district association shall be prepared by its president during the month of December of the previous year in consultation with the leaders of the neighborhood associations under his or her jurisdiction, shall be posted for publication at a conspicuous place, and shall be subject to the prior approval of the city or municipal mayor concerned." SEC. 10. Section 22 of Executive Order No. 77 is hereby amended to read as follows: "Sec. 22. The dues and fees to be paid by the members of a district or a neighborhood association, the fines imposed on account of negligence or other faults, all collections for reward or relief [21]


and all other collections made by a neighborhood association shall be placed in the custody of the president of a district association. Such dues, fees, fines, collections for reward or relief and all other collections shall be deposited by the president of the district association in the Postal Savings Bank or in a stable banking institution." SEC. 11. Section 25 of Executive Order No. 77 is hereby amended to read as follows: "Sec. 25. In case any resident within an area or areas under the jurisdiction of a district association establishes connection with, or follows or tries to follow the directions of, or conceals or assists or tries to assist a bandit or bandits, the said resident shall be punished in accordance with existing laws or orders; and the leader of the neighborhood association as well as the president of the distr'ct association concerned shall be punished by a fine of not more than fifty pesos or by imprisonment 0 not more than one month, or both, in the discretion of the court, if notwithstanding knowledge of such fact, they failed or refused to take the measur es necessary for the apprehension of such criminal element." SEC. 12. Section 26 of Executive Order No. 77 is hereby amended to read as follows: "Sec. 26. In case a resident of the area or areas under the jurisdiction of a neighborhood association turns out to be a felonious criminal, the head of each family within the neighborhood association shall be punished by a fine of not more than twenty pesos, if notwithstanding knowledge of such fact h e failed or refused to take the measures necessary for the apprehension of such criminal." SEC. 13. Section 27 of Executive Order No. 77 is hereby amended to read as follows: "Sec. 27. A fine of not more than fifty pesos shall be imposed in the followin g cases: "(I) Those who have f ai led to perform their duties by not maki ng prompt report, as required in this Order. [22J


"(2) Those who refuse to follow the directions of the Constabulary Officers upon the apprehension of subversive elements or who fail to render cooperation despite the request to do so, without justifiable cause." Done in the City of Manila, Philippines, this 17th day of March, 1943. (Sgd.) JORGE B. VARGAS Chai'"7nIlII~

of the Executive Commission

ApPROVED by the Commander-in-Chief of the Impel'ial Japanese Forces in the Philippines on March 17, 1943. EXECUTIVE ORDER NO. 138 SALE, RECLASSIFICATION AND REVALUATION OF FRIAR LANDS Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, it is hereby ordered thatSECTION 1. The Director of Lands shall reclassify and revaluate friar lands acquired from the Government thru purchase on installments, which have not yet been fully paid, and those that still remain undisposed of, considering, among other things, their location, topography and quality as the bases for such reclassification and revaluation. SEC. 2. After the holding of any purchaser of friar lands has been reclassified and revaluated in accordance with section one hereof, the Director of Lands shall modify the contract of sale executed in favor of such purchaser subject to the approval of the Commissioner of Agriculture and Commerce so as to effect the necessary changes in the sale value of the land or its appraisal and the amount of each installment to be paid, which must be adjusted in accordance with the new valuation thereof: Provided, howevel', That when the sales contract has [23]


already expired and the total purchase price including the interest thereon has not been fully paid, or the contract has not yet expired but its unexpired term is not more than five years, the purchaser, in the discretion of the Director of Lands, may be given a period of five (5) years from the date of the modification of the contract in case of the former, and an additional period of not more than five (5) years from the date on which the contract will expire under its provisions in case of the latter, within which to pay the balance in five (5) equal installments, or in such number of equal annual installments as may correspond to the period in which the contract is yet to run. SEC. 3. Should a purchaser elect to give up a portion of his holdings which have been acquired under one or more sales contracts, and retain only a certain area, the Dire tor of Lands with the approval of the Commiss ioner of Agriculture and Commerce, may modify the sales contracts covering the same, and convey and deed to such purchaser, after the necessary subdivision has been made, an area which, whenever possible, shall be in one parcel and whose value is equivalent to the total amount t hat has been paid on account of installments on the purchase price of his entire holdings, as adjusted in accordance with the new valuation. The expenses of any subdivision to be made in accordance herewith shall be borne by the p urchaser. SEC. 4. All sales of friar landa made after the promulgation of this Order, shall be subject to the condition that the purchaser shall pay the purchase price in not more than twenty (20) equal annual installments, with interest at the rate of four per centum on all installments due and payable: Provided, Mwever, That no purchaser shall be allowed to acquire more than ten hectares; And provided, !u1路ther, That when the land to be sold is unimproved the purchaser shall not be required to pay any installment on the purchase price of the land for the first five (5) years from the date of effectivity of the contract, except a reasonable yearly rental which shall be determined by the Director of Landa. The total amount of rental paid by a purchaser shall be credited as a part of the purchase price of the land if the purchaser gives no cause for cancellation of the contract, [24]


and the balance shall then be paid in fifteen (15) equal annual installments. SEC. 5. For the purposes hereof, any sales contract remaining un cancelled shall be considered subsisting notwithstanding the expiration of the period of the contract and the party concerned shall be entitled to the benefits of the provisions of this Order, and any cancelled sales contract which covers a tract of land that has not yet been disposed of may be reinstated for the purpose of issuing a deed of conveyance therefor after the necessary revaluation has been made and upon payment of the purchase price thereof: PI'ovided, That when an expired contract is modified and extended or when a contract that has already been cancelled is reinstated, the land to be conveyed shall not exceed ten (10) hectares, except where the total amount previously paid by the pu 'chaser as purchase price is more than the value of ten hectares, in which case an area whose value is equivalent to the amount so paid by the purchaser shall be conveyed. SEC. 6. The Commissioner of Agriculture and Commerce may promulgate all needful rules and regulations for the faithful carrying out of the purposes hereof. SEC. 7. Such provisIons of existing laws as are inconsistent with the provisions of this Executive Order are hereby revoked or modified accordingly. Done in the City of Manila, Philippines, this 19th day of March, 1943. (Sgd.) JORGE B. VARGAS Chairrno,n of the Executive Commission ApPROVED by the Director General of the Japanese Military Administration on March 19, 1943. EXECUTIVE ORDER NO. 139 FIXING OFFICE HOURS DURING THE HOT SEASON Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 of the Commander-in-Chief of the Imperial [25J


Japanese Forces in the Philippines and upon the recommendation of the Executive Commission, the office hours of government bureaus and offices, including the provincial, city and municipal governments, during the period from April first to June fifteenth, nineteen hundred and forty-three, both dates inclusive, shall be from nine o'clock in the morning to one o'clock in the afternoon and from two o'clock to four o'clock in the afternoon everyday, except Saturday when the office hours shall be reduced to foul' continuous hours from nine o'clock in the morning to one o'clock in the afternoon. This Order shall be without prejudice to the discretion of the Head of any Department, Bureau, or Office, or the provincial governor, city mayor, 01' municipal mayor to extend the hours of labor for any or all of the employees under him whenever the interests of the public so require. Done 'n the City of Manila, Philippines, this 23rd day of March, 1943. (Sgd.) JORGE B. VARGAS Chai1'1nan of the Executive Commission EXECUTIVE ORDER NO. 140 IMPOSING PERCENTAGE TAXES ON KEEPERS OF HOTELS, LODGING HOUSES, RESTAURANTS, CAFES, REFRESHMENT PARLORS, ROOF GARDENS, NIGHT CLUBS, BARS, GRILLS, AND ON PROPRIETORS, PROMOTERS, LESSEES, OR OPERATORS OF THEATERS, CINEMATOGRAPHS, CONCERT HALLS, CIRCUSES, BOXING OR WRESTLING EXHIBITIONS, CABARETS, RACE TRACKS, COCKPITS, JAJ-ALAI, AND OTHER PLACES OF AMUSEMENT. Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No. 1 in connection with Order No. 3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the r ecommendation of the Executive Commission, the following rules and regulations governing the imposition of percentage taxes on keepers of hotels, lodging hou ses, restaurants, cafes, re[26]


freshment parlors, roof gardens, night clubs, bars, grills, and on proprietors, promoters, lessees, or operators of theaters, cinematographs, concert halls, circuses, boxing or wrestling exhibitions, cabarets, race tracks, cockpits, Jai-Alai, and other places of amusement are hereby promulgated: SECTION 1. Pe,'centage tax on o,'oss receipts of keepers of hotels, lodging houses, reslxLurants, cafes, 1'efreshment parlors, roof gardens, night clubs, g,'ills, bars, and others,-In addition td the percentage tax of one and one-half per centum prescribed in section one hundred ninety-one of the National Internal Revenue Code, there shall be levied, assessed and collected a tax equivalent to twenty per centum of the gross receipts, exclusive of the tax imposed herein, derived by keepers of hotels, lodging houses, restaurants, cafes, refreshment parlors, roof gardens, night clubs, bars, grills, and other similar businesses from the services of furnishing meals and drinks to customers, the tax to be based on the total amount paid by each person for services, food, refreshments, liquors, beverages and other articles, whether subject to specific tax or not, including admission fee or covel' charge, if any, The amount of the tax shall always be in the multiple of ten centavos, such that any tax less than five centavos shall be disregarded while any tax of five centavos or more shall be considered as ten centavos, In case the total amount paid for each person is less than one peso and fifty centavos, no tax shall be collected thereon, except where the management of the place allows hostesses 01' waitresses to sit down at the table with the customers 01' partake of the food, refreshments, liquors, beverages and other articles served to customers, 01' where the restaurant, refreshment parlor, bar, 01' grill is operated within the premises of a cabaret or accessible therefrom, in which case all the gross receipts shall be subject to the tax imposed in this section, irrespective of the amount paid for each person, SEC, 2, Percentag e tax on o,'oss receipts of prop,-ieto,'s, pronto tel's, lessees, 0" operators of theaters, cinematog,'aphs, caba,'ets, concert halls, ci,'cuses, boxing 0,' w,'estling exhibi tions, and othe,'s ,-There shall be levied, assessed, and collected from the proprietors, pro-

[27]


motel'S, lessees, 0 1' oper ators of theaters, cinematographs, cabarets, concert halls, circuses, boxing or wrestling exhibit ions an d other similar places of amusement a tax equ ivalent to twenty p el' cen tum of the gross receipts from the admission prices, exclusive of the tax imposed her ein: P l'ovided, That in the case of cabarets, the gross r eceipts shall a lso include the share of the proprietor or operator in the amounts paid by customers for the services of professional dancers and hostesses. In the case of boxing 01' wrestling exhibitions, any amount required under Executive Order No. 95, as amended, to be set aside to defray the expenses of the Central Administrative Organization shall be deducted from the gross receipts. In the case of theaters or cinema to graphs, the tax her ein p,'escribed shall be deducted and withheld by the proprietors, lessees, or operators of such theaters and cinematographs and paid to the Director of Customs an d Internal Revenue before the gross receipts are divided betweea the proprietor, lessee, or operator of the t heater s or cmematographs and the distributor of the cinematographic films. SEC. 3. P erc entage tax on gl'OSS receipts of proprietors, lessees, or opel'ators of l'ace tracks, cockpits, J ai-Alai, and others.-There shall be levied, assessed

and collected from proprietors, lessees or operators of r ace t r acks, cockpit s, J a i-Alai and other places of amusement where the proprietor, lessee, or operator receives a cer tain percentage of the total bets placed on any game or exhibition conducted within the place of amusement, a tax equivalent to twenty p el' centum of the gross r eceipts, exclusive of the tax imposed herein. For the purpose of the tax imposed by this section, the term "gross receipts" embraces all the receipts of the proprietor, lessee or operator of the amusement place from the admission fees and the total amount received as percentage of the bets placed on any game or exhibition conducted within the place of amusement. SEC. 4. Payment of the tax.-The tax imposed in sect ion one hereof shall be paid by the affixture of int ernal r evenue stamps on invoices, as prescribed in sec-

[ 28]


tion five. It shall be the duty of keepers of hotels, lodging houses, restaurants, cafes, refreshment parlors, roof gardens, night clubs, bars, grills, and other similar businesses to purchase in advance internal revenue stamps from the Bureau of Customs and Internal Revenue or from the nearest deputy provincial treasurer so that they may have sufficient stock on hand for affixture to invoices. The taxes imposed in sections two and three shall be payable at the end of each calendar month and it shall be the duty of the proprietor, lessee or operator of any business subject to the said taxes, within twenty days after the end of each calendar month, to make a true and complete return of the gross receipts during the preceding calendar month and pay the tax due thereon. If the tax is not paid within the time prescribed above, the amount of the tax shall be increased by twenty-five pel' centum, the increment to be a part of the tax. In case any person subject to any of the taxes imposed in this Order makes a false 01' fraudulent return or evades or intends to evade the payment of the tax by false or fraudulent acts, transactions, or entries in his books of accounts, there shall be added to the tax he evaded 01' intended to evade a surcharge of five hundred per centum but in no case shall the surcharge be less than fifty pesos, the amount so added to the tax shall be collected at the same time and in the same manner as the tax, or if the tax is paid before the discovery of the fraud, the same shall be collected in the same manner as the tax. S路EC. 5. Issuance of invoiccs.-Every person subject to tax under section one of this Order shall prepare and issue invoices serially numbered in duplicate showing; among other things, his name, or style, if any, and business address. The invoices should be in sets of 100 each, either sewn or bound. The invoice issued shall indicate the items for which the total amount is paid and the cost of each item, the number of persons served, and the date of issue, but if the total amount paid for each person is less than fifty centavos, no invoice need be issued, except that where the management [29]


of the place allows hostesses or waitresses to sit down at the table with tbe customers or partake of the food, refreshments, liquors, beverages and other articles served to customers, or where the restaurant, refreshment parlor, bar, or grill is operated within the premises of a cabaret or accessible therefrom, in which case, invoices shall be issued, irrespective of the amount paid for each person. The original of the invoice shall be delivered to the customer and the duplicate shall be kept and preserved for a period of five years from the date of issue of the last invoice in the book. The Internal revenue stamps prescribed in section four shall be affixed to the duplicate invoice immediately after the issuance of the original to the customer, and a hole sufficiently visible to the naked eye shall be punched, cut or perforated on both the stamps and the duplicate invoice, either by the use of a hand punch, knife, perforating machine, scissors or any other cutting inst ument. Before the invoice books are used, they shall first be presenteli for approval to the Director of Customs and Internal Reven ue, if the place of business is in Manila, or to the Provincial Revenue Agent, if in the province. SEC. 6. Issuance of tic1cets.-In the case of amusement or business places wherein admission fees or cover charges are required to be paid, it shall be the duty of the proprietors, lessees, or operators to provide themselves with tickets which shall be serially numbered, indicating therein the Ilame of the amusement place and the fee charged for admission. Before being used, the tickets shall first be presented to the Director of Customs and Internal Revenue, if the amusement place is in Mani la, or to the Provincial Revenue Agent, if in the province, for registration and approval. Once the ticket is issued to t he customer and presented at the gate or entrance, it shall be the duty of the gatekeeper to cut the ticket into two, the first half to be returned -to the customer and the other half to be retained and kept for at least five years from tbe date of issue, unless the Director of Customs and Internal Revenue shall authorize the destruction thereof prior to the expiration of

[30]


the said period. SEC. 7. Regist?"(l,tion.-Every person subject to tax under this Order shall, within thirty days after the effective date hereof, register with the Director of Customs and Internal Revenue, if in Manila, or with the Provincial Revenue Agent or Provincial Treasurer, if in the province; by filing an application for registration showing the name, nationality, and residence (if an alien, also the number of the registration certificate) of the keeper, proprietor, lessee or operator of the place of business or amusement; the business name or style and location of the place; the nature of the business; the names, nationality and residence of other persons having interest in the business and the nature and extent of said interest; the date and the manner in which the business was established; and the name, nationality and residence of the manager o~ the business. If the business is subject to tax under section one of this Order, the application shall also state the regular amounts charged for meals, accommodations or other services, and other regular charges.

In the case of amusement places subject to tax under section two, the application shall also state the classes of admission or accommodation and the fee charged for each class of admission or accommodation. In the case of other amusement places subject to tax under section three, the proprietor, lessee or operator shaH also furnish additional information as to the regular price charged for each class of admission or accommodation; the regular charges for services or entertainment furnished within the place of amusement, if any; and the share of the proprietor, lessee or operator in the amount of the bets placed on any game or exhibition and conducted within the place. In case there is any change in any of the data herein required, notice of such change shall be sent not later than ten days from the date it takes effect to the Director of Customs and Internal Revenue, or to the Provincial Revenue Agent or Provincial Treasurer, as the case may be. SEC.

8.

EQ;emptions.-AII places 路of business or [31]


amusements falling within the purview of this Order, which are operated by the Imperial Japanese Army and Navy with funds belonging to the Imperial Japanese Government, are exempt from any of the taxes herein imposed. The taxes imposed in sections two and three shall not be paid where the admission fees or charges are collected by, or for and in behalf of any religious, charitable, scientific or educational institution or association, and where no part of the net proceeds of such admission fees or charges inures to the benefit of any private stockholder or individual. SEC. 9. Records to be kept.-Every person subject to tax under this Order shall keep the books of accounts and other records required in Regulations No. 87 of the Department of Finance, as amended, and shall be subjec to the other requirements prescribed in said regulations. SEC. 10. Administr·ative pr·ovisions.-AII administrative, spe ·al, and general provisions of existing law, including the laws in relation to the assessment, remission, colleation, and refund of internal revenue taxes, not inconsistent with the provisions of this Order, are hereby extended and made applicable to the provisions of this Order and to the taxes herein imposed. SEC. 11. Penalty for failure to issue invoices or tickets.-Any keeper of hotel, lodging house, restaurant, cafe, refreshment pa.r1or, roof garden, night club, bar, grill, and other places of amusement subject to the tax prescribed in section one hereof, who fails to issue invoices as required in section five or issues a false or fraudulent invoice, and any proprietor, lessee or operator of any of the businesses taxed under sections two and three, who fails to issue tickets when the issuance thereof is required, or to cut the same as required in section six, shall be punished by a fine of not more than five hundl·ed pesos or by imprisonment for not morl! than one year, or both, in the discretion of the court. SEC. 12. Penlllty fo,· violation of other p,·ovisions of this O,·der 0'· regulations in general.-Any person who violates any provision of this Order or any regu-

[32]


lation of the Department of Finance made in conformity with the same, for which violation no specific penalty is provided by law, shall be punished by a fine of not more than one hundred pesos or by imprisonment for not more than two months, or both, in the discretion of the court. SEC. 13. Inc.onsistent provisions rnodi/ied.-Any orovision of the National Internal Revenue Code and ~ther Acts inconsistent with the provisions of this Order are hereby modified accordingly. SEC. 14. Effectivity.-This Order shall take effect on the first day of April, nineteen hundred and forty-three. Done in the City of Manila, Philippines, this 24th day of March, 1943. (Sgd.) JORGE B. VARGAS

ChaimUlTt of the Executive Commission ApPROVED by the Commander-路n-Chief of the Imperial Japanese Fo 路ces in the Philippines on March 24, 1943. EXECUTIVE ORDER NO. 141 PROVIDING A NEW DIVORCE LAW Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, it is hereby ordered that:SECl'fON 1. Title of the Ol路der.-This Order shall be known as the Divorce Law. SEC. 2. Grounds for divol路ce.-A civil action for divorce may be brought by either spouse in a proper court of justice on any of the following grounds: 1. Adultery on the part of the wife or concubinage on the part of the husband committed under any of the forms described in the Revised Penal Code.

[33]

'- YALA. LIBRARY


2. Attempt by one spouse agai nst the life of the other. 3. A second or subsequent marriage contracted by either spouse before the forme r marriage has been legally dissolved. 4. Loathsome contagious disease contracted by either spo use. 5. Incurable insanity which has reached such a stage that the intellectual community between the spouses has ceased. 6 . Impotency on the part of either spouse. 7. Criminal conviction of either spouse of a crime in which the minimum penalty imposed is not less than six years imprisonment. 8. Repeated hodily violence by one against the other to such an extent that the spouses cannot continue living to!\,ether without endangering the lives of both or of either of them. 9. Inte tional 01' unjustified desertion continuously for at least one year prior to ~he filing of the action. 10. Unexplained absence from the last conjugal abode continuously for three consecutive years prior to the filing of t he action. 11. Slander by deed or gross insult by one spouse against the other to such an extent as to make further li ving together impr acticable. SEC. 3. Who can claim divol'ce.-The action for divorce may be filed as follows: 1. In case No. 1 of the preceding section, by thE' innocent spouse provided there has been no condonation of 01' consent to the adultery 01' concubinage, as the case may be;

2. In cases Nos. 2, 8, 9, and 11, by the innocent spouse; 3. In case No.3, by the spouse who has not contracted a second or subsequent marriage; [34]


4. In case No.4, by the spouse who has not contl'acted the disease; 5. In case No.5, by the sane spouse; 6. In case No.6, by tpe spouse who is not impotent: 7. In case No.7, by the spouse who has not been convicted of any crime in which the minimum penalty imposed is not less than six years' imprisonment; 8. In case No. 10, by the spouse who has not absented from the conjugal abode. SEC. 4. Residence of petitione,路.-No person shall be entitled to a divorce who has not resided in the Philippine continuously for at least a period of one year prior to the filing of the petition. SEC. 5. Limitation of acti01/.-An action for divorce cannot be filed except within one year from and after the date on which the plaintiff became cognizant of the cause. If the plaintiff was out of the Philippines when he, became cognizant of such cause, the action must be filed within one year after his return. In every case, the action must be filed within five years from and after the date when the caused occurred. SEC. 6. SignatUl'e, attestation, contents, and ve,ification of petition.-l'he petition for divorce shall be signed and verified by the plaintiff personally, and shall set forth the ground or grounds relied upon. SEC. 7. H ea"ings behind closed doors; prohibition of publication of divorce pl'oceedings.-Upon petition of one of the parties and with the approval of the court, hearings in divorce cases may be had behind closed doors. In such case, no publication in the newspapers shall be made of divorce proceedings, except when the address of the defendant is unknown and cannot be ascertained by diligent inquiry in which case service of summons may, by leave of court, be effected by publication. SEC. 8. Judg,nent by default p"ohibited, except in cel路tain cases.-Except in case of absence 01' desertion, no judgment by default shall be rendered unless it is

[35]


shown to the satisfaction of the court that the defendant's purpose is to fru strate the justifiable claim of the peti tioner. SEC. 9. S eparation of spouses and m.am.agement of p1'operty, pendente lite.-After the filing of the petition

for divorce, the spouses shall be entitled to live separately from each other and manage their respective property. The husband shall continue to manage the community property but shall not dispose of the same or its income or fruits without the consent of the court; but if the court deems it proper, it may appoint another person to manage said property, in which case the administrator shall have the same rights and duties as a guardian and shall not be allowed to dispose of the capital or of the income except in accordance with the orders of the co rt. SEC. 10. Ca"e of manor child1'en pending suit.During the pendency or divorce proceedings the court shall make rovision for the calle of the minor childl'en, in accordance with the ciroumstances, and may order the community property or the income therefrom to be set aside for their support; and in default t hereof said minor children shall be cared for in conformity with the provisions of the Civil Code; and their custody shall be awarded by the court in accordance with section 6, Rule 100 of the Rul es of Court; but the court shall abstain from making any order in this respect in case the par ents have, by mutual agreement, made provision for the care of said minor children and these are, in the judgment of the court, well cared for. SEC. 11 . Effect of div01路ce.-The decree of divorce shall dissolve the bonds of matrimony as well as the conjugal partnership as soon as such decree becomes final. SEC. 12 . Effect of dissolution of bonds of mat"imony.-The dissolution of the bonds of matrimony shall have the following effects:

(a) The spouses shall be free to marry again. wife shall resume her maiden name. [36J

The


(b) The minor children shall remain in the custody of the spouse that the court may select un less the court, in the interest of said minors, direct otherwise under the provisions of section 6, Rule 100 of the Rules of Court. (c). The children shall, with regard to their parents, retain all rights granted to them by law a& legitimate children. SEC. 13. Effect of dissolution of conjugal p<Ll'tne,路ship.-Within sixty days after the decree has become final, the husband or the administrator appointed by the court shall liquidate the conjugal partnership in accordance with the provisions of Articles 1417 to 1431 of the Civil Code and the Articles therein mentioned. The statement of liquidation shall contain all the items upon which it is based and shall pe filed with the court with notice to the parties. The court may order the statement amended, corrected or otherwise changed, as law and equity demand. Upon final approval of the statement of liquidation, the court shall order the delivery of the share of each spouse, if there be any. Within thirty days after receipt of such share, each of the spouses shall deliver 1[2 thel'eof to his or her legitimate children, or to the guardian appointed by the court for that purpose. Should either of the spouses have legitimate children by a former mal'l'iage, aside from those of the marriage dissolved by the decree of divorce, all of the children shall be entitled to 2/3 of the share pertaining to said spouse. SEC. 14. Effect of reconcitiation.-The reconciliation of the spouses s1;lall stop the proceedings and annul the decree if it has not yet become final and shaH restore the spouses to their original condition. SEC. 15. Ali,nony.-If the wife is the petitioner and she has no means of support, the court may grant her alimony, pendente lite, under the terms and conditions prescribed in Rule 63 of the Rules of Court. Where the ground of divorce is insanity, the plaintiff shall continue to sllPport the insane even after final decree so long as the insane has no property or is devoid of the means of livelihood. [37]


SEC. 16. Repeal of Act 2710 aPtd other laiws.-Act 2710 and all other Acts and parts of Acts inconsistent herewith are hereby repealed. SEC. 17. Transitory p?路ovisions.-The provisions of this Order shall apply to all cases pending on the date of its effectivity and to all causes of action under Act 2710 which have accrued prior to said date and the rights granted hereunder shall be available for all the new grounds for divorce herein enumerated, even if they have occurred prior to said date, irrespective of the date of occurrence. In such cases, however, the action for divorce shall be filed within one year from and after the date this Order becomes effective, or if the cause for divorce is di scovered subsequently, within one year from and after the date of such discovel'Y. SEC. 18. Effectivity of this Order.-This Order shall ta)<e effect upon its approval by the Commanderin-Chief of the Imperial Japanese Forces in the Philippines. Done i the City of Manila, Philippines, this 25th day of March, 1943. (Sgd.) JORGE B. VARGAS Chai1'1nan of the Executive COllm~ission ApPROVED by the Commander-in-Chief of the Imperial Japanese Forces in the Philippines on March 25, 1943. EXECUTIVE ORDER NO. 142 WITHDRAWING THE EXEMPTION FROM ALL T AXES AND GOVERNMENT FEES GRANTED TO COOPERATIVE ASSOCIATIONS Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, the exemption from all taxes and government fees of whatever name and description granted to cooperative associations by Commonwealth Act

t38]


Numbered Five hundred and sixty-five is hereby withdrawn. This Order shaH take effect on April 1, 1943. Done in the City of Manila, Philippines, this 25th day of March, 1943. (Sgd.) JORGE B. VARGAS Chairman of the Ex ecutive Contmission ApPROVED by the Commander-in-Chief of the Imperial Japanese Forces in the Philippines on March 24, 1945. EXECUTIVE ORDER NO. 143 REDUCING BY THIRTY PER CENTUM THE TAX ON ALL PERMANENT ~LANTS AND / OR TREES FOR THE YEAR 1943 Parsuan to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, the real property tax on all permanent plants and/or trees on any taxable real property for the calendar year 1943, is hereby reduced by thirty per centum: Provided, That this reduction shaH not be enforced in any municipality or city where the general revision of real property assessments undertaken in 1941 has already been made effective. Done in the City of Manila, Philippines, this 26th day of March, 1943. (Sgd.) JORGE B. VARGAS Chai1"'lnMt of the Executive Commission ApPROVED by the Director General of the Japanese Military Administration on March 26, 1943. EXECUTIVE ORDER NO. 1M AMENDING FURTHER CERTAIN SECTIONS OF EXECUTIVE ORDER NO. 4 DATED FEBRUARY l39]


5, 1942, SO AS TO ABOLISH THE BUREAUS OF TRANSPORT A TION AND PUBLIC UTILITIES AND TO CREATE IN THEIR STEAD THE BUREAU OF PUBLIC SERVICES; TO PLACE DIRECTLY UNDER THE COMMISSIONER OF PUBLIC WORKS AND COMMUNICATIONS THE SUPERVISION AND CONTROL OF LIGHTHOUSES, BUOYS, BEACONS, NAVIGATION MARKS AND THEIR APPURTENANCES, AS WELL AS THE COLLECTION AND DISTRIBUTION OF HYDROGRAPHIC AND GEOGRAPHIC INFORMATION; AND TO REMOVE FROM THE BUREAU OF COMMUNICATIONS THE SUPERVISION AND CONTROL OF TELEGRAPH AND TELEPHONE LINES AND RADIO SERVICES, EXCEPT RADIO BROADCASTS. Pursuant to the authority conferred upon me as Head 0'( the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive CommIssion, it is hereby qrdered that--SECTION 1. Section 46 of Executive Order No. 4 dated February 5, 1942, is hereby amended to read as follows: "Sec. 46. The Department of Public Works and Communications shall perform its functions under the executive authority of the Commissioner of Public Works and Communications who shall have executive supervision and administrative control over the Bureau of Public Works, Bureau of Communications, Bureau of Public Services, and the Metropolitan Waterworks Office. "It shall have supervision and control of lighthouses, buoys, beacons, navigation marks and their appurtenances, which shall now or in the future be placed under the jurisdiction and control of the goV'ernment; the collection and distribution of hydrographic and geographic information valuable to navigating crafts."

SEC. 2. Section 48 of Executive Order No.4 dated

[40]


February 5, 1942, is hereby amended to read as follows: "Sec. 48. Bureau of Con~munications.-It shall have the exclusive authority to establish, maintain, and discontinue post offices, and to establish, operate and maintain rural free mail delivery, rural money order and postal savings bank service, and to control all mail and postal business conducted in the Philippines, as well upon the waters within the maritime jurisdiction of the Philippines as upon land, and it shall likewise supervise and regulate the use of radio receiving sets in relation to radio broadcasts." SEC. 3. Powers and Jurisdiction of Bureau of Publi c Services.-There is hereby created a Bureau of Public Services which shall be undell the executive supervision and administrative control of the Commissioner of Public Works and Communications. This bureau shall have jurispiction, supervision and control over all public services. (except matters which corne under the jurisdiction of other departments and bureaus), including all land and water transportation facilities, their franchises, certifi,cates, equipment, facilities and properties, and for this purpose, it shaH regulate their use and operation including the determination of their public necessity, usefulness and the adequacy of their equipment, and the fixing of rates, tariffs, charges and schedules; the registration of motor vehicles, the licensing of operators of such vehicles and the supervision over motor vehicle traffic; and the operation, management and control of government transportation equipment and facilities (Central Garage) and its repair shops. SEC. 4. Abolition and ,路epeat.-The Bureau of Transportation and the Bureau of Public Utilities created under Article I of Executive Order No. 1 are hereby abolished and Sections 49 and 50 of Executive Order No.4 are hereby repealed. SEC. 5. Transfer of funds, etc.-All the funds, equipment, materials, records and other properties pertaining to the Bureau of Public Utilities and the Bureau of Transportation, or so much thereof as may be considered necessary by the Commissioner of Public [41]


Works and Communications and the Auditor General and Director of the Budget, are hereby transferred to the Bureau of Public Services. SEC. 6. E//ectivity.-This Order shaH take effect upon its approval by the Commander-in-Chief of the Imperial Japanese Forces in the Philippines. Done in the City of Manila, Philippines, this 5th day of April, 1943. (Sgd.) JORGE B. VARGAS Chainnan of the Executive Commission ApPROVED by the Director General of the Japanese Military Administration on April 5, 1943. EXECUTIVE ORDER NO. 145 PRESCRIBING RULES AND REGULATIONS GOVERNING THE ISSUANCE OF MOTOR VEHICLE DRIVERS' LICENSES Pursua~t to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, the foHowing rules and regulations governing the issuance of motor vehicle drivers' licenses are hereby promulgated:

SECTION 1. Holders of licenses for driving motor vehicles may, on or before July 31st of each year, apply for the renewal of said licenses with the respective provincial or city engineer of each province or city, who have been designated representatives of the former Director of Transportation (now Director of Public Services) in the provinces and cities under Executive Order No. 108, dated November 28, 1942, and to pay the corresponding fees therefor to the provincial or city tt;easurer, as the case may be, excepting in the City of Manila and the province of Rizal where applications for renewal shaB be filed and payment made with the Bureau of Public Services. [42]


SEC. 2. AIly license not renewed on or before July 31st of eaoh year shall become delinquent and invalid. SEC. 3. New applications for licenses to drive motor vehicles shall also be filed with the Bureau of Public Services in the case of applicants in the City of Manila and in the province of Rizal, or with the office of the provincial or city engineer in other provinces or cities, and shall contain such information with respect to the applicant's ability to operate motor vehicles, as may be required by the Director of Public Services. SEC. 4. Any person who is not under 18 years of age and with normal sight and hearing may be issued a drivel~s license after passing the requisite medi cal examination, and also a test to show his ability to drive motor vehicles, his knowledge of traffic laws, rules and regulations and the mechanical consti'uction and operation of motor vehicles, given by the Director of Public Services or the provincial or city engineer for and on behalf of the Director of Public Services. The Director of Public Services or the corresponding provincial or city engineer may, in his discretion, require six months period of operation as a student, as a prerequisite to the approval of an application for a chauffeur's license. SEC. 5. An applicant with previous driving experience abroad or who presents a motor vehicle driver's license issued in a foreign country may, upon showing knowledge of local traffic laws, rules and regulations, in the discretion of the Director of Public Services or the provincial or city engineer, as the case may be, also be granted a Philippine driver's license. SEC. 6. Each applicant for a professional driver's license shall present three (3) copies of a recent and recognizable photograph of said applicant, one-inch square in size, and a medical certificate on his normal sight and hearing issued by the Medical Officer of the Bureau of Public Services, or by any physician in the government service, or by any licensed medical practitioner approved by the Director of Public Services. SEC. 7. The Director of Public Services or the provincial 01路 city engineer, as the case may be, may likewise issue student permits, good for six months, to any person [43]


not under 18 years of age, who desires to learn to operate motor vehicles. A student operator who applies for a regular license but fails to prove his competency in the test shall continue as a student for at least three additional months. No student permit shall authorize the person to whom the same is issued to operate a motor vehicle on any public highway, unless accompanied by a licensed person carrying a regular driver's license for the current year. SEC. 8. The following fees shall be collected from dri vers or applicants for drivers' licenses: (a) (b) (c) (d) (e)

(f)

For professional license (one year) . . P2.00 For non-professional license (one year) 2.00 For student's permit (six months) . . . 1.00 For duplicate license or permit . . . . . 1.00 For change of status from non-professional to professional driver and vice versa . . . . . . . . . . . . . . . . 1.00 For renewal of delinquent license . . . . 5.00

SEC. 9. ny person who operates a motor vehicle without the necessary license for the current year, or with an invalid license, may be punished by a fine not exceeding Fifty (1P50.00) Pesos, or imprisonment for a period not exceeding thirty (30) days, or both: fine and imprisonment, in the discretion of the court. SEC. 10. The provisions of the Revised Motor Vehicle Law and other laws and orders relating to motor vehicle drivers' licenses which are not in conflict herewith shall continue to be in force, provided that they are not inconsistent with the present circumstances under the Militar:y Administration. SEC. 11. The effectivity of this Executive Order shall be from May 1, 1943, in the Cities of Manila, Baguio, Cavite, and San Pablo, and in the Provinces of Batangas, Bataan, Bulacan, Cavite, Ilocos Norte, Ilocos SU1路, Laguna, La Union, the Mountain Province, Nueva Ecija, Pampanga, Nueva Vizcaya, Pangasinan, Rizal, Tarlac, Tayabas, Zambales, Cagayan, Isabela, Abra, Albay, SorBogon, Camarines Norte, Camarines Sur, and Masbate. In other Cities and Provinces, the date of effectivity [44]


shall be determiRed by the Director of the Branch Offi ce of the Japanese Military Administrat ion concerned. SEC. 12. Executive Order No. 63, dated July 16, 1942, shall he rescinded on the date of effectivity of this Order. Done in the City of Manila, Phjlippines, this 8th day of April, 1943.

(Sgd.) JORGE B. VARGAS Chairman of th c E xecutive Commission ApPROVED by the Director General of tbe Japanese Military Administration on April 8, 1943. EXECUTIVE ORDER NO. 146 EXTE~DING

THE DATE OF EFFECTIVITY OF EX$CUTIVE ORDER NO. 140, DATED MARCH 24, 1943

Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 in connection with Order No. 3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines, the date of effectivity of Executive Order No. 140, imposing percentage taxes on keepers of hotels, lodging houses, restaurants, cafes, refreshment parlors, roof gardens, night clubs, bars, grills, and on proprietors, promoters, lessees, or operators of theaters, cinematographs, concert halls, circuses, boxing or wrestling exhibitions, cabarets, race tracks, cockpits, J ai-Alai, and other places of amusement, is, upon the recommendation of the Executive Commission, hereby extended to May 1, 1943. The percentage taxes due under the provisions of the National Internal Revenue Code on gross receipts during the month of April, 1943, of proprietors, promoters, lessees, or operators of theaters, cinema to graphs, concert halls, circuses, boxing or wrestling exhibitions, cabarets, race tracks, cockpits, Jai-Alai and similar places of amusement shall be paid on or before May 20, 1943. [45]


Done in the City of Manila, Philippines, this 16th day of April, 1943. (Sgd.) JORGE B. VARGAS Chainnan of the Executive Commission ApPROVED by the Commander-in-Chief of the Imperial Japanese Forces in the Philippines on April 16, 1943. EXECUTIVE ORDER NO. 147 AMENDING PARAGRAPH 26, ARTICLE V OF EXECUTIVE ORDER NO. 29, DATED APRIL 8, 1942, SO AS TO INCLUDE IN THE ENUMERATION THEREIN OF COMMISSIONED PERSONNEL THE GRADE OF SUB-INSPECTORS. Pursuant to the auth01'ity conferred upon me as Head of. the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperia~ Japanese Forces in the Philippines, nd upon the recommendation of the Executive Commission, paragraph 26, Article V of Executive Order No. 29 dated April 8, 1942, is hereby amended to read as foJlows: "26. The commissioned personnel shall be known and designated as first class inspectors, second class inspectors, third class inspectors, fourth class inspectors, fifth class inspectors, and sub-inspectors." Done in the City of Manila, Philippines, this 19th day of April, 1943. (Sgd.) JORGE B. VARGAS Chai1'1nan of the Executive Cmmnissioll ApPROVED by the Director General of the Japanese Military Administration on April 19, 1943. EXECUTIVE ORDER NO. 148 TRANSFERRING CERTAIN DUTIES RELATING TO [4.6]

FUNCTIONS IRRIGATION

AND AND


DRAINAGE SYSTEMS, HERETOFORE PERFORMED BY THE BUREAU OF PUBLIC WORKS, DEPARTMENT OF PUBLIC WORKS AND COMMUNICATIONS, TO THE BUREAU OF AGRICULTURAL ADMINISTRATION, DEPARTlIIENT OF AGRICULTURE AND COMMERCE. Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 in connection with Order No.3 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines and in connection with Instruction No. 21, dated February 15, 1943, of the Director General of the lIIilitary Administration, it is hereby ordered, upon the recommendation of the Executive Commission, thatSECTION 1. In order to undertake consistently the development of irrigation and drainage systems in conformity with the national plan of agricultural development, the intensification and diversification of crops within irri gated areas, and the promotion of the greatest use of water to crop production, the functions and duties pertaining to the making of needful preliminary investigations, plans, specification s, and estimates for the construction or repair of irrigation and drainage systems, the letting of contracts therefor, and supervision over their construction, maintenance and operation heretofore performed by the Bureau of Public Works, Department of Public Works and Communications, are transferred to, and shall hereafter be performed by, the Bureau of Agricultural Administration, Department of Agriculture and Commerce: Provided, however, Th at all matters concerning irrigation and drainage and all establishments, etc. necessary therefor, directly related to waterways shall be handled with the consent of the Bureau of Public Works and that when considered necessary by the Bureau of Public Works all repair or construction work for the above-mentioned purposes may be undertaken by said Bureau: Provided, furth m路, That the functions and duties pertaining to the hydrographic survey and water rights shall remain in the Bureau of Public Works. SEC. 2. The appropriations, personnel, equipment, materials, records and other properties pertaining to [47]


and used by the Bureau of Public Works :lior the functions sou ght to be t ransferred in this Order 01' so much thel'eof as may be considered necessary, shall be transferred to, or merged with the appropriations, personnel, records and properties pertaining to the Bureau of Agricultural Admin istration, Department of Agriculture and Commerce, to be used for the same purpose or purposes for which they were originally intended. The transfer of fund s, personnel, equipment, materi als, records and pr operties a uthorized in this Order shall be made by t he Commissioner of Agriculture and Commerce, t he Commissioner of Public Works and Communications, and the Auditor General and Director of the Budget. SEC. 3. Section 28 of Article V and Section 47 of Article VII of Executive Order No.4, dated Februa ry 5, 19.42, are hereby amended accordingly. Don e in the City of Manila, Philippines, this 22nd day of Apri l, 1,943. (Sgd.)

JO~GE

Chail-man of

~he

B. VARGAS E xecutive Commission

ApPROVED by the Director General of the J apanese Mili tary Administration on April 22, 1943. E XECUTIVE ORDER NO. 149 INCREASING THE PERCENTAGE OF THE SHARE OF THE CENTRAL ADMINISTRATIVE ORGANIZATION ON THE TOTAL WAGER FUNDS OR GROSS REOEIPTS FROM THE SALE OF BETTING TICKETS IN HORSE RACES AND JAIALAI, THE PROCEEDS OF SUCH SHARE TO BE MADE AVAILABLE FOR PUBLICITY, PACIFICATION, HEALTH, RELIEF, CHARITABLE AND OTHER CIVIC PURPOSES, AS WELL AS FOR THE DEVELOPMENT AND IMPROVEMENT OF THE EQUINE INDUSTRY AND FOR THE SUPERVISION OF GAMING CENTERS AND PLACES OF AMUSEMENT, AND AMENDING FOR SUCH PURPOSES THE PROVISIONS OF SECTIONS 34, 43, [48]


68 AND 75 OF EXECUTIVE ORDER NO. 95, DA TED SEPTEMBER 27, 1942. Pursuant to the authority conferred upon me as Head of the Central Administrative Organization by Order No.1 and Instruction No. 46 dated April 26, 1943, in connection with Order No. 3 of the Commander-inChief of the Imperial Japanese Forces in the Philippines, and upon the recommendation of the Executive Commission, it is hereby ordered thatSECTION 1. Section 34 of Executive Order No. 95 is hereby amended to read as follows: "Sec. 34. Totalizatot路 Teceipts 01' wageT f unds; how distTibuted.-Th total wager funds or gross receipts from the sale of totalizator tickets shall be apportioned as follows : eighty per centum (80%, shall be distributed in the form of dividends among holders of win, place and show horses, as the case {Day be, in the regular races: twelve per centum (12%) shall be set aside as the commission of the person, racing club, or entity conducting the races, which, shall include the amounts for the payment of authorized stakes OJ! prizes for win, place and show horses, and autborized bonuses for jockeys, and eight per centum (8%) shall be paid to the Central Administrative Organization for disposition in accordance with the provisions of Section 75 of this Order; and in the case of daily-double races, the gross receipts derived from the total sale of daily-double tickets shall be appol'tioned in the same manner as provided hereinabove, except that the eighty per centum (80%) of the gross receipts from the total sale of daily-double tickets shall be distributed in the form of dividends among the holders of the winning combination of horses, that is, the two horses that won first place in the two races, instead of among holders of win, place and show horses, as in the case of regular races." SEC. 2, Section 43 of Executive Order No. 95 is hereby amended to read as follows: "Sec. 43. Dist1'i bution of wage?' f unds .-The total wager funds or gross receipts from the sale [49]


of betting tickets shall be apportioned as follows: a commission not exceeding ten per centum (10%) on the total bets on each game or event shall be set aside for the person or entity operating the fronton and ten per centum (10%) of such bets shall be paid to the Central Administrative Organization for disposition in accordance with the provisions of Section 75 of this Order; and the balance of eighty per centum (80%) of the total bets shall be distributed in the form of dividends among holders of 'win' or 'place' numbers or holders of tbe winning combination of grouping of numbers, as the case may be." SEC. 3. The second paragraph of Section 68 of Executive Order No. 95 is hereby amended to read as follows: "Sec. 68. * * * * * "Any promoter or entity conducting a boxing or w~'estling contest or exhibition shall set aside from the gross receipts derived from admission tickets on each day of business, one per centum (1 %) said total gross receipts, which shall be turned over to the Central Administrative Organization within the period of two days from the date of the boxing or wrestling contest or exhibition for disposition in accordance with the provisions of Section 75 of this Order."

0,

SEC. 4. Section 75 of Executive Order No. 95 is hereby amended to read as follows: "Sec. 75. Disposition of the shares of the Centml Administrative Organization.-The shares of the Central Administrative Organization from the total wager funds or gross receipts from the sale of betting tickets in horse races and basque pelota games, as provided in Sections 34 and 43 hereof, and from the total gross receipts derived from the sale of admission tickets in boxing or wrestling contests or exhibitions, as provided in Section 68 hereof, shall accrue to the general fund and shall be available for expenditure for publicity, pacification, health, relief, charitable and other civic [50]


purposes, as well as for the development and improvement of the equine industry and for tbe supervision of gaming centers and places of amusement, as may be authorized by the Chairman of tbe Executive Commission, upon tbe recommendation of the Commissioner of tbe Interior and the Commissioner of Education, Health, and Public Welfare: P1'0vided, however, That the amount to be made available for the payment of the salaries and expenses of the personnel of the Department of the Interior assigned to duties relating to the supervision of gaming centers and places of amusement, including the purchase of necessary equipment and other sundry expenses, sball not exceed an amount equivalent to one-balf of one per centum of the total wager funds or gross receipts from the sale of betting tickets in horse races and basque pelota games, and to one per centum of the total gross receipts derived from the sale of admission tickets in boxing or wrestling contests (lr exhibitions." SEC. 5. 1943.

This Order shall take effect on May 1,

Done in the City of Manila, Philippines, this 26th day of April, 1943. (Sgd.) JORGE B. VARGAS Chairman of the Executive Commission ApPROVED by the Commander-in-Chief of the Imperial Japanese Forces in the PbjJippines on April 26, 1943.

[51]


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,IEMBLEM OF NEW PHILIPPINElS: A symbol of New Phi lippilles co uld b found ill lit e boulldless 01 m,otions 01 a cloth cm"p on lIfay ,;, u;hich you w ill of l en see Iloalillg in Ille ski es ill Japan.

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Profile for Filipiniana Online

Official Journal of the Japanese Military Administration Vol. No. 11  

Official Journal of the Japanese Military Administration Vol. No. 11