required, the amount of the same shall be increased by twenty per centum. A municipal council may by ordinance extend for an additional period of ten days the time for the payment of any municipal license tax without penalty, when the bad condition of the roads, the breaking of bridges, or the occurrence of a flood, typhoon, or  other similar casualty shall render such delay desirable or necessary. [82-65 ( a ); 1791-12.] SECTION  2257 . Record of Persons Paying License Taxes. —  It shall be the duty of the municipal treasurer to keep a record, alphabetically arranged and open to public inspection, of the name of all persons paying municipal license taxes. [82-66.] SECTION  2258 . Revocation or Suspension of Liquor License . — When a person holding a municipal license to sell liquor abuses his privilege to the detriment of the public morals or peace, or permits the place where any such business is conducted to be used as  a resort for disorderly characters, criminals, or women of ill repute, or permits such place to be conducted in a disorderly or unlawful manner or in any way to become a public nuisance, it shall be the duty of the municipal council, after due investigat ion to revoke or suspend his license. Where action of this character is taken it shall be unlawful for the holder of the license to conduct the business in question during the period of its suspension or revocation; and the money paid upon the license for  such period shall be forfeited to the municipality without liability for the refund of any part thereof. Any person whose license may be suspended or revoked by a municipal council pursuant to the authority contained in this section may take an appeal to the provincial board, whose action in the matter shall be final. [1746-1 ( ii ); 2339-52.] Cart and Sledge Tax SECTION  2259 . Cart and Sledge Tax. —  There shall be paid, on or before the tenth day of January of each year, an annual privilege tax upon carts and sledges used upon any public road in a municipality, as follows: Upon each draft cart having tires less than two and one-half inches in width, ARTICLE  XIX Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 664