By authority of the United States, be it enacted by the Philippine Commission, that:
Section 1. Whereas, owing to the severe epidemic of cholera and the depressed condition of agriculture, it has been rendered impossible to collect the land tax for the year nineteen hundred and two in certain provinces by the time heretofore designated, the period for the payment, without penalty, of the land tax for the year nineteen hundred and two in the Provinces of Bohol, Cebu, Ilocos Norte, Masbate, Misamis, Rizal, and Zambales is hereby extended to April fifteenth, nineteen hundred and three, anything in previous Acts to the contrary notwithstanding. All penalties heretofore collected for the nonpayment of the land tax in such provinces for the year nineteen hundred and two are hereby remitted, and the provincial treasurers of the respective provinces mentioned are authorized and directed to allow a rebate of the amount of such penalty to the taxpayer upon whom the penalty was assessed upon payment of his land tax for the year nineteen hundred and three.
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.