Act No. 1939

An Act Adding A Proviso To Subsection (B) Of Section Twelve Of Act Numbered Seventeen Hundred And Ninety-One, Entitled “An Act To Amend In Certain Respects Act Numbered Eighty-Two Known As The ‘Municipal Code’” By Providing That The Municipal Council May, In Its Discretion, Extend The Time For The Payment, Without Penalty, Of Certain Taxes

Act No. 1939

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

Section 1. The following words are hereby added at the end of subsection (b) of section twelve of Act Numbered Seventeen hundred and ninety-one:

“Provided, Further, That the ten days’ extension of time for such payment, without penalty, may be extended ten days further, in the discretion of each municipal council, for the following reasons: Bad condition of roads, breaking of bridges, great freshets, and other analogous circumstances.”

Section 2. This Act shall take effect on its passage.