( g ) Im beciles. ( h ) Persons serving a sentence of more than one year in a public prison. ( i ) Non-Christians living elsewhere than in the Department of Mindanao and Sulu may be exempted from the cedula tax by resolution of the provincial board, with the approval of the Secretary of the Interior. A copy of any resolution effecting such exemption s hall be supplied to the Collector of Internal Revenue. [2339-22.] [2339-23.] S ECTION  1595 . Amount of the Cedula Tax . — The cedula tax shall be one peso; but in the city of Manila and in any province other than the Mountain Province and Nueva Vizcaya it may, by resolution of the respective municipal board or provincial board, for sa id city or province be increased to two pesos. Where such increase is effected it shall remain in force until abrogated for one or more years by resolution of the board, either with the express approval of the Governor-General or upon the expiration of thi rty days after the receipt by him of such resolution, without his disapproval. A copy of any resolution increasing or decreasing the tax in a province shall be furnished by the provincial treasurer to the Collector of Internal Revenue. [2339-24; 2554.] S ECTION  1596 . Increase of Tax in Case of Delinquency . — Upon delinquency, the cedula tax to which any person is liable shall be subject to the following surtax: S ECTION  1597 . Payment of Arrearages . — Any person delinquent in the payment of the cedula tax for former years, may obtain a cedula for the current [2339-25; 2656-1.] ( a ) If the tax is paid after the thirtieth of April but not after the thirtieth of June of the current year, the surtax shall be fifty per centum of the amount in which the taxpayer is delinquent. ( b ) If the tax is paid after the thirtieth day of June of the current year, the surtax shall be one hundred per centum of the amount in which the taxpayer is delinquent. CTHaSD Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 469