Act No. 463

An Act Authorizing Provincial Boards In Their Discretion To Extend The Time For The Payment Of The Land Tax For The Year Nineteen Hundred And Two To A Date Not Later Than January First, Nineteen Hundred And Three

Act No. 463

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

Section 1. Whereas, owing to the severe epidemic of cholera, the difficulties of transportation, and the ravages caused by rinderpest, it has been rendered impossible in many provinces to collect the land tax for the year nineteen hundred and two by the first of October, nineteen hundred and two, as required by Act Numbered Four hundred and thirty-four, the provincial boards of the various provinces of the Archipelago organized under the provisions of Act Numbered Eighty-three are hereby authorized, in their discretion, to extend the time for the payment, without penalty, of the land tax for the year nineteen hundred and two to a date not later than January first, nineteen hundred and three, anything in previous Acts to the contrary notwithstanding.

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.