Republic Of The Philippines

State University And Colleges

Ed 216 – Advanced School Administration and Supervision

Reporters: DARLE, ROJEL J. Professor: DR. NELSON G. LARUAN

TITLE: Commonwealth Act No. 586, August 07, 1940

AN ACT TO PROVIDE FOR THE REVISION OF THE SYSTEM OF PUBLIC

SECTION 1. This Act shall be known as the Educational Act of 1940.

SEC. 2. In order to meet the increasing demand for public elementary instruction and at die same time comply
with the constitutional mandate on public education, a complete revision of the public elementary school
system is imperative. Such a revision shall have the following objectives: (a) to simplify, shorten, aid render
more practical and economical both the primary and intermediate courses of instruction so as to place the sane
within the reach of the largest possible number of school children; (b) to afford every child of school age
adequate facilities to commence and complete at least the primary course of instruction; (c) to give every child
completing the primary course an adequate working knowledge of reading and writing, the fundamentals of
arithmetic, geography, Philippine history and government, and character and civic training; and (d) to insure
that all children attending the elementary schools shall remain literate and become useful, upright and patriotic
citizens.

SEC. 3. The Department of Public Instruction shall forthwith make a revision of the elementary school
curriculum so as to effectuate the objectives set forth in section two of this Act, and likewise so adjust the
academic school year that the school vacations would coincide as much as possible with the working seasons in
the Philippines. The revised elementary school curriculum once approved by the President of the Philippines
shall be adopted in all the public schools as soon as practicable but not later than the commencement of the
school year 1941-1942.

SEC. 4. With the approval of the President of the Philippines, the retired age for admission to the public
elementary schools may be raised to not more than nine years and the length of time required for the
completion of the elementary instruction comprising both the primary and intermediate courses reduced to not
less than five years .Any increase that may be approved in accordance with this section regarding the minimum
age of school children shall not affect those already enrolled before the school year 1940-1941.

SEC. 5. No child shall be admitted into the public elementary schools except on condition that he shall remain
in school until he shall have completed at least die primary course. Compulsory atteidance as herein required
may be waived in any one of the following cases: first, uiien the distance from the home of the child to the
nearest school exceeds three, kilometers and the said school is not conveniently accessible to die child,
considering the means of transportation available; second, where such child is mentally defective or is
physically unable to enter said school, of which fart a certificate of a duly licensed physician should be
sufficient evidence; third, where on account of the economic condition of his parents, the child cannot afford to
continue in school; and fourth, when the child transfers to a private school.

The parents or guardians or those having control of children herein required to attend school who fail to keep
said children in school without justification as prescribed in this section shall be liable to a fine of not less tha
twenty nor more than fifty pesos.

SEC. 6. To accommodate all children qualified to attend the elementary schools as herein provided, the
Secretary of Public Instruction may, with the approval of the President, authorize the holding of two or more
complete single sessions a day, or adopt other measures calculated to take care of the largest number of school
children.

SEC. 7. Commencing with the school year 1940-1941. public elementary education (comprising the primary
and intermediate courses) shall be supported by the National Government: Provided, That the chartered cities
shall continue to support all the intermediate classes within their respective jurisdictions, except that, with the
approval of the President,. the National Government may grant aid to such chartered cities as may not be
financially able to provide fully for the support of their intermediate schools or classes.
Sites for school houses, for primary and for intermediate classes, shall be acquired by the municipalities,
municipal districts, or chartered cities, as the case may be, through purchase or conditional or absolute
donation: Provided, That die Department of Public Instruction may, with die approval of the President, of the
Philippines, waive any requirement for the acquisition of school sites of standard size whenever the same are
not available.

Matriculation fees in an amount to be determined by the President, but not exceeding two pesos for each pupil
enrolled in the intermediate grades, may be collected in municipalities and municipal districts, the proceeds
thereof to accrue to the funds of the national Government to be expended primarily for the purchase of library
books and equipment, and for financing athletic activities in the intermediate classes.

SEC. 8. To enable the National Government to properly finance the public elementary schools and meet the
burden of their operation as provided in this Act, from and after July first, nineteen hundred and forty, the
disposition of the proceeds of the taxes under Commonwealth Act Numbered Four hundred and sixty-five,
known as the Residence Tax Law, shall be as follows:

Of all the taxes collected and remitted to the Collector of Internal He venue as provided in section eight of
Commonwealth Act Numbered Four hundred and sixty-five, fifty per centum shall be allotted in the following
proportions by the said Collector arcnng the provinces, chartered cities, municipalities, and municipal districts
on the basis of population as shown by the latest official census:

One-half to the genera] funds of the provinces. A subprovince shall receive its proportionate share of the
proceeds allotted to the province; and

The other half to the general funds of the chartered cities, municipalities, and municipal districts.

Out of the remaining fifty per centum of the proceeds of said taxes, chartered cities shall continue to receive the
corresponding diare in the school fund of cities, municipalities, and nunicipal districts to which they under the
provisions of law in force prior to Jraly first, nineteen hundred and forty. The balance shall accrue to the
National Government.
Similarly, the disposition of the proceeds mf certain taxes under Common weal th Act Numbered Four hundred
and sixty-six, known as the National Internal Revenue Code, as referred to in sections three hundred and fifty-
eight three hundred and sixty, and three hundred and sixty-three thereof shall be as follows:

Three-sevenths of the proceeds of the internal revenue percentage taxes on agricultural products prescribed in
sections one hundred aid eighty-seven and one hundred and eighty-eight as well as the taxes due from
proprietors operators of rope factories, sugar centrals, rice mills, corn mills, coconut oil mills, and desiccated
coconut factories prescribed in section one hundred and said Code shall accrue to the provinces and the
remaining four sevenths shall accrue to the National Government. The apportionment of the provincial
allotment shall be based on population as shown by the latest official census.

Two and one-half per centum of the proceed of the tax on income shall accrue to the provinces, the remainder
shall accrue to tlie National Government.

Two and one-half per centum of the tax on estate, inheritance legacies, and other acquisitions mortis causa as
well as on gifts, shall accrue to the provinces, two and one-half per centum shall accrue to the municipalities,
and the remaining ninety-five per centum shall accrue to the National Government. The proceeds accruing to
the provinces and municipalities shall be apportioned on the basis of population as show by the latest official
census.

Of the national internal revenue accruing to the National Treasury under section three hundred and sixty-two of
the National Internal Revenue Code, there shall be set apart ten per centum as allotment to provinces, to the
divided equally between their general and road and bridge funds: Provided, however, That instead of ten per
centum only nine per centum shall be set apart as provincial, and road and bridge allotments, in the same
proportion as specified herein, during the fiscal year 1940-1941; and ten per centum during the fiscal years
thereafter.

The foregoing modified allotments of the proceeds of certain taxes under Commonwealth Act Numbered Four
hundred and sixty-six, known as the National Internal Revenue Code, to the contrary notwithstanding, chartered
cities shall continue to receive the corresponding shares in the municipal allotment to which they were en titled
under the provisions of law in force prior to July first, nineteen hundred and forty.

SEC. 9. Effective July first, nineteen hundred and forty, the school fond in all the municipalities and municipal
districts is disestablished and any amount therein remaining unexpended and unobligated on the date of the
approval of this Act shall part of the municipal general fund, and all moneys hereto accruing to the municipal
school by operation of law and not specifically transferred to the National Government, shall, after June
thirtieth, nineteen hundred and forty, accrue to the municipal general fund.
No tuition fees for intermediate instruction by municipalities and municipal districts shall be collected. My
tuition fees collected during the school year 1940-1941 for the maintenance of the intermediate classes shall be
returned to the respective contributors.

SEC. 10. Commonwealth Act Numbered Three hundred and eighty-one, section eight of Commonwealth Act
Numbered Four hundred and sixty-five, and sections three hundred and fifty-eight, three hundred and sixty, and
three hundred and sixty-three of Common wealth Act Numbered Four hundred and sixty-six and so much of
section three hundred and sixty-six of the last mentioned Act, and of other Acts as are in conflict with the
provisions of this Act, are repealed.

SEC. 11. This Act shall take effect upon its approval.