Act No. 1319

An Act Extending The Time For The Payment Of The Land Tax In The Province Of Samar For The Years Nineteen Hundred And Three, Nineteen Hundred And Four, And Nineteen Hundred And Five Until September First, Nineteen Hundred And Five

Act No. 1319

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 years nineteen hundred and three, nineteen hundred and four, and nineteen hundred and five, in the Province of Samar, is hereby extended to September first, nineteen hundred and five, anything in previous Acts to the contrary notwithstanding. All penalties collected since December thirty-first, nineteen hundred and four, for the nonpayment of the land tax in Samar for the years nineteen hundred and three and nineteen hundred and four are hereby remitted, and the treasurer of the Province of Samar is authorized and directed to allow a rebate of the amount of such penalty to the taxpayer upon whom the penalty was assessed, upon the payment of his land tax for the year nineteen hundred and five, or if, upon the passage of this Act, he shall have paid his land tax for the year nineteen hundred and five the provincial treasurer shall allow a rebate of the amount of such penalty upon the payment of his land tax for the year nineteen hundred and six.

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.