Act No. 1419

An Act Extending The Time For The Payment, Without Penalty 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 March First, Nineteen Hundred And Six

Act No. 1419

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 March first, nineteen hundred and six, anything in prior Acts of the Commission to the contrary notwithstanding. All penalties collected since September first, nineteen hundred and five, for the nonpayment of the land tax in Samar for the years nineteen hundred and five are hereby remitted, and the treasurer of the Province of Samar is authorized and directed to repay the amount of such penalties to the taxpayers upon whom such penalties have been assessed and from whom they have been collected: Provided, that if upon the passage of this Act any taxpayer shall not have paid his land tax for the year nineteen hundred and five, the provincial treasurer shall upon payment of such tax allow the taxpayer a rebate of the amount of the penalty collected from him for nonpayment of his land tax for the years nineteen hundred and three and nineteen hundred and four.

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.