quarterly installments, at the election of the licensee. [1397-46.] S ECTION  2363 . Public Record of Persons Paying License and Privilege Taxes. —  It shall be the duty of the provincial treasurer to keep a record, open to public inspection, of the names of all persons paying licenses or privilege taxes, arranged alphabeticall y. [1397-47.]  Within ten days after the passage of the ordinance by the council for the payment of licenses or privilege taxes the president and treasurer shall prepare a list of the names of the persons whose business, if continued, would render them liable to the lice nse or tax, and they shall transmit such list at once to the provincial treasurer, to enable him more readily to detect persons failing to pay the licenses and privilege taxes for which they shall have become liable. [1397-48.] Cart and Sledge Tax S ECTION  2364 . Cart and Sledge Tax. —  For the purpose of protecting the roads of the township and province from destruction, there is hereby imposed upon carts and sledges used upon the roads in a township, an annual tax of three pesos upon each draft cart  the wheels of which have tires less than two and one-half inches in width, and an annual tax of two pesos upon each cart the wheels of which are rigid with the axle to which they are attached, and an annual tax of five pesos upon each cart having both such  tires and axles, and an annual tax of three pesos upon each sledge with runners less than two and one-half inches in width. One-half of the proceeds of such taxes shall be paid into the township treasury and one-half shall be paid into the provincial trea sury. CIDaTc 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. [1397-43 ( g ).] S ECTION  2365 . Restriction as to Use of Carts and Sledges. —  No cart Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 698 ARTICLE  XV