77-42 which reads : subject : phasing out and replacement of old and dilapidated taxis whereas , it is the policy of the government to insure that only safe and comfortable units are used as public conveyances ; whereas , the riding public , particularly in metro-manila , has , time and again , complained against , and condemned , the continued operation of old and dilapidated taxis ; whereas , in order that the commuting public may be assured of comfort , convenience , and safety , a program of phasing out of old and dilapidated taxis should be adopted ; whereas , after studies and inquiries made by the board of transportation , the latter believes that in six years of operation , a taxi operator has not only covered the cost of his taxis , but has made reasonable profit for his investments ; now , therefore , pursuant to this policy , the board hereby declares that no car beyond six years shall be operated as taxi , and in implementation of the same hereby promulgates the following rules and regulations : 1 .