( e ) Manufacturers of cigars, twenty pesos. (f) Wholesale liquor dealers: 1. In city of Manila, two hundred pesos. ( g ) Retail liquor dealers, forty-eight pesos. ( h ) Retail vino dealers, eight pesos. ( i ) Wholesale dealers in fermented liquors, sixty pesos. 2. In any other place, sixty pesos. (j) Retail dealers in fermented liquors, twenty pesos. ( k ) Retail dealers in  tuba ,  basi , and  tapuy , ten pesos. ( l ) Tobacco dealers, eight pesos. ( m ) Retail leaf tobacco dealers, twenty pesos. ( n ) Wh olesale peddlers of manufactured tobacco, or of distilled, manufactured, or fermented liquor, or both, eighty pesos. ( o ) Retail peddlers of manufactured tobacco, or of distilled, manufactured, or fermented liquor, or both, sixteen pesos. (p) Peddlers of merchandise traveling from place to place, except peddlers of foodstuffs and those whose stock in trade amounts to less than fifty pesos in value, eight pesos, to be refunded if thereafter they shall pay the merchants' tax for the quarter i n a sum in excess of eight pesos. DHECac ( q ) Proprietors of cockpits, two hundred pesos; and for each cock-fight (soltada), a tax of twenty-five centavos. ( r ) Proprietors of theaters, museums, cinematographs, and concert halls: 1. In city of Manila, two hundred pesos; 2. In any other place, one hundred pesos; or in this case, by the month, ten pesos. ( s ) Proprietors of circuses giving exhibitions in one or more places or Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 484