Act No. 1328

An Act Postponing The Time For The Payment, Without Penalty, Of Taxes In The Provinces Of Cagayan And Isabela To The Thirty-First Day Of August Of Each Year, And To That Extent Amending The Municipal Code In Its Application To Said Provinces

Act No. 1328

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

Section 1. Section seventy-four of Act Numbered Eighty-two, the Municipal Code, is hereby so amended in its application to the Provinces of Cagayan and Isabela as to require the payment of taxes within the three months ending August thirty-first of each year: Provided, That nothing herein shall be construed to repeal or amend any of the provisions of Act Numbered Eleven hundred and eighty-nine, entitled “The Internal Revenue Law of Nineteen hundred and four,” relative to the collection of the taxes imposed by that Act.

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.