Act No. 1053

An Act Extending The Time For The Payment Of The Land Tax In The Province Of Capiz For The Year Nineteen Hundred And Three Until April Fifteenth, Nineteen Hundred And Four, And Providing For The Refund Of Penalties Already Paid

Act No. 1053

By authority of the United States, be it enacted by the Philippine Commission, that:

Section 1. The period for the payment, without penalty, of the land tax for the year nineteen hundred and three in the Province of Capiz is hereby extended to April fifteenth, nineteen hundred and four, anything in previous Acts to the contrary notwithstanding. All penalties heretofore collected for the nonpayment of the land tax in such province for the year nineteen hundred and three are hereby remitted, and the provincial treasurer of the province mentioned above is authorized and directed to allow a rebate of the amount of such penalty to the taxpayer upon whom the penalty was assessed, upon payment of his land tax for the year next ensuing.

Section 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of “An Act prescribing the order of procedure by the Commission in the enactment of laws,” passed September twenty-sixth, nineteen hundred.

Section 3. This Act shall take effect on its passage.