three pesos. Upon each draft cart having wheels rigid with the axle, two pesos. Upon each draft cart having both rigid wheels and tires less than two and one-half inches in width, five pesos. Upon each sledge with runners less than two and one-half inches in width, three pesos. Where a cart or sledge not previously used upon a public road is acquired or first used subsequently to the tenth of January of any year the tax thereon may be computed by the quarter; and the owner shall be liable for the tax only from the beginning of th e first quarter during which the use of the cart or sledge was begun. [82-43  (j) ; 774-1; 1157-1; 1300-1.] S ECTION  2260 . Application of Proceeds . — One-half of the proceeds of the cart and sledge tax shall accrue to the municipal treasury and one-half to the provincial treasury. [82-43  (j) ; 774-1; 1157-1; 1300-1.] SECTION  2261 . Restriction as to Use of Carts and Sledges. —  No cart having wheels rigid with the axle and tires less than two and one-half inches in width and no sledge of any sort shall be used upon any improved or well constructed public road in the Phil ippine Islands, when public notice shall have been given by the provincial board as in the next paragraph provided. EHSCcT It shall be the duty of the provincial board of each province in which well-constructed or improved public roads exist to designate by public notice, which shall be posted at the door of the municipal building of every municipality in the province, the roa ds on which it shall be unlawful to use narrow-wheeled carts, carts the axles of which are rigid with the wheels, or sledges. [82-43  (j) ; 774-1; 1157-1; 1300-1.] S ECTION  2262 . Suspension of Provisions Relative to Carts and Sledges. —  Upon the application of the provincial board of any province, the Governor-General may suspend the operation of the provisions of this article to such extent and for such period as he m ay deem advisable. [82-43  (j) ; 774-1; 1157-1; 1300-1.] Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 665