By authority of the United States, be it enacted by the Philippine Commission, that:
Whereas the Province of Isabela is without improved roads which would be injured by the use of carts with narrow tires, or with wheels rigid with the axles, or by sledges; Therefore:
Section 1. The tax imposed by paragraph (j) of section forty-three of the Municipal Code, as amended by section one of Act Numbered Seven hundred and seventy-four, entitled “An Act amending Act Numbered Eighty-two, entitled ‘A general Act for the organization of municipal governments in the Philippine Islands,’ by imposing a tax upon sledges, and making it the duty of provincial boards to designate improved roads in the several provinces upon which it shall be unlawful to use certain carts and sledges,” is hereby suspended in its application to the Province of Isabela.
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-sixty, nineteen hundred.
Section 3. This Act shall take effect on its passage.