Cochabamba. Tax On Beverages And Cigarettes — L. No. 279 Of 6 Nov. 1950.-Raises The Tax On Bottle Of Chicha To Bs. 2.- And Creates A Surcharge On Beer And Cigarettes. Distribution Of The

Original Language Title: COCHABAMBA. IMPUESTO SOBRE BEBIDAS Y CIGARRILLOS.— L. Nº 279 DE 6 NOV. 1950.— ELEVA EL IMPUESTO SOBRE BOTELLA DE CHICHA A BS. 2.— Y CREA UN RECARGO SOBRE CERVEZA Y CIGARRILLOS. DISTRIBUCIÓN DEL

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NO 279

MAMERTO URRIOLAGOITIA H.

CONSTITUTIONAL PRESIDENT OF THE REPAsBLICA

For how much: the Honorable National Congress has sanctioned the following Law:

THE NATIONAL CONGRESS

DECCRETA:

ArtA-ass 1A ° †" The first paragraph of the first article of the Act of 17 November 1947 is amended, bringing the current tax to the chicha of Bs. 1.a €" per bottle of 0.66 litres to Bs. 2.†", from 1A ° of January 1951, including university surcharges in this tax.

ArtA-ass 2A ° †" The product of the surcharge of Bs. 1.a €" per bottle of chicha created by the previous article, will be distributed as follows:

Twenty-five percent (25%) of the total and fifty-five percent (55%) of the quota corresponding to the Province of Cercado to be used directly or to attend to the services of the undertaking or undertaking referred to in this law, for the purposes of contractions and installations of power plants in the Department of Cochabamba.

Fifty-five percent (55%) to be directly invested or to serve the depreciation and interest of the undertaking or undertaking to be placed for the construction of paved roads or roads linking the capital of Cochabamba with those of the provinces of the Department, or that splices with other interdepartmental communication vA-as.

55% of the yield for the province of Quillacollo will be destined to reinforce the resources created for the restoration of the tranvA-to Cochabamba-Quillacollo-Vinto.

Ten percent (10%) for the University of Cochabamba, as a special subsidy for the organization and support of new Faculties of Engineering, Architecture and Industrial Qua-mica.

Two and a half percent (2½%) for the general and social welfare expenses, which serves the prefectural administration.

The four and a half percent (4½%) for sewer and pavement in the capital cities of provinces and sections.

Three percent (3%) for the acquisition of rails for the section Vila Vila-Aiquile of the Railway Cochabamba-Santa Cruz.

ArtA-ass 3A ° †" Cancelled that are the purposes contracted by virtue of the Law of 6 January 1945, shall apply to the same object as provided in point (a) of the second article of this law, the income referred to in point (a) of Article 2A (a) of the Law of 17 November 1947.

ArtA-culo 4A ° †" For the same construction works and installations of power plants and paved roads, tax surcharges are created on the following consumption:

0.50 bolivianos per unit of 0.66 " This will be distributed in the Department of Cochabamba.

20 percent of the price of cigarettes and cigarettes of sale in the Department of Cochabamba.

These yields will be distributed to fifty percent (50 percent) among the electrical buildings and the road works referred to in points (a) and (b) of the second article of this law.

ArtA-ass 5A ° †" The Prefecture of Cochabamba is authorized to hire one or several other institutions in the Central Bank or other institutions of credit, for the purposes that this law is proposed, committing to its guarantee and services all established income. If the Central Bank grants the loans, it shall be authorized to the effect, regardless of the legal limit of the tax loans granted by the Central Bank.

Article 6A †" The amount of the undertaking or the funded activities, distribute to each Province in the share of the share that corresponds to its performance, so that it is applied to the road work of the respective district.

ArtA-culo 7A ° †" The Mayors of the Capital and provinces of Cochabamba shall cooperate and monitor the buildings relating to their districts. The ContralorA-to Departmental will take separate accounts of each work, although its administration is centralized, being of its special function and responsibility the correct destiny and employment of the perceived returns.

8A ° †" Each time the Prefecture has completed the construction and installations of the projected power plants, they will be transferred for administration to the Municipal Council of Cochabamba, without any compensation. This Council will harmonize the urban and industrial needs and interests of the capital, in order of the electrical services, with those of the capital of provinces that could benefit, in economic conditions, with the provision of energy The same power plants.

Article 9A ° †" Amend point (g) of Article 2A ° of the law of 17 November 1947 applies to the two per cent (2%) referred to in that paragraph to the acquisition of rails exclusively for the Vila Vila-Aiquile section of the Cochabamba-Santa Cruz Railway.

ArtA-ass 10A ° †" Paragraph (c) of Article 2A ° of the Law of 17 November 1947, is hereby clarified as being an ordinary resource for prefectural administration purposes.

ArtA-cull 11A ° â€" The validity of all the provisions of previous laws that do not contravene the terms of the present.

Communicate to the Executive Branch for constitutional purposes.

Session of the H. National Congress.

La Paz, 6 November 1950.

(Fdo.) John Ml. Balcazar.†"(Fdo.) L. Lanza Solares.â€" (Fdo.) C. LAñóspez Arce, Senator Secretario.†"(Fdo.) P. Saucedo Barbery, Senator Secretario.â€" (Fdo.) Julio Crespo, Deputy Secretary. †"(Fdo.) Alberto Brito M., Diputado Secretario.â€"

POR TANTO: the law has been enacted so that it has and will comply with the Law of the Republic.

Government Palace in the city of La Paz, at the six days of November of a thousand nine hundred and fifty years.

(Fdo.) MAERTO URRIOLAGOITIA.€ " (Fdo.) July Alved.â€"