or fraction therefore, per annum, two pesos. Signs and signboards having a total area of less than one square meter shall be taxed as of one meter. Signs or signboards announcing exclusively the name or style, address, and nature of business of a person shall not be subject to this tax if displayed on the premises in which the business of such person is carried on. When, at the time the first payment is due, the tax is prepaid in full for the entire quarter next ensuing, the tax collected for the current quarter shall be proportional to the part of the current quarter yet to run. [2339-100; 2432-18.] S ECTION  1631 . Removal of Sign by Government . — Any sign, signboard, or billboard which shall be erected, displayed, or maintained without the privilege tax thereon having been paid as by law required shall be removed by the Government at the owner's expens e, without prejudice to the enforcement of other remedies provided for the enforcement of such tax. CHTAIc [2339-100.] S ECTION  1632 . Restrictive Provisions . — No commercial sign, signboard, or billboard shall be erected or displayed on public lands, premises, or buildings. If after due investigation, and having given the owners an opportunity to be heard, the Collector of  Internal Revenue shall decide that any sign, signboard, or billboard displayed or exposed to public view is offensive to the sight or is otherwise a nuisance, he may order the removal of such sign, signboard, or billboard, and if same is not removed within  ten days after he has issued such order he may himself cause its removal, and the sign, signboard, or billboard shall thereupon be forfeited to the Government, and the expenses incident to the removal of the same shall become a lawful charge against any p erson or property liable for the privilege tax thereon. EIDaAH When a sign, signboard, or billboard removed as herein contemplated shall be found not to conform with the requirements of the regulations of the Bureau relative to signs, signboards, and billboards, no refund shall be allowed for any portion of the year f or which the taxes may have been paid; otherwise, the Collector of Internal Revenue may in his discretion make a refund of so much of the annual tax paid as corresponds to the remaining portion of the year. An appeal to the Secretary of Finance and Justice may be taken from any order of removal made by the Collector of Internal Revenue in pursuance of this Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 492