Act No. 1266

An Act So Amending Act Numbered Eleven Hundred And Eighty-Seven, Extending The Time For The Payment Of The Land Tax In The Province Of Tarlac For The Year Nineteen Hundred And Four Until December Thirty-First, Nineteen Hundred And Four, As To Provide For The Refund Of All Penalties Heretofore Collected For The Non-Payment Of The Land Tax In Said Province For Said Year

Act No. 1266

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

Section 1. Act Numbered Eleven hundred and eighty-seven, extending the time for the payment of the land tax in the Province of Tarlac for the year nineteen hundred and four until December thirty-first, nineteen hundred and four, is hereby amended by adding at the end of section one thereof the following: “All penalties heretofore collected for the nonpayment of the land tax in said province for the year nineteen hundred and four 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-sixty, nineteen hundred.

Section 3. This Act shall be retroactive and take effect as of June twenty-fifth, nineteen hundred and four.