Act No. 776

An Act Authorizing And Directing The Treasurer Of The Province Of Bohol To Make Refund Of Penalties Collected Upon The Delinquent Land Tax In That Province For The Year Nineteen Hundred And Two, To Such Taxpayers As Shall Have Made Payment Of Such Tax And Penalties On Or Before The Thirtieth Day Of June, Nineteen Hundred And Three

Act No. 776

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

Whereas certain taxpayers of the Province of Bohol, without fault of their own, had not opportunity to pay their land tax for the year nineteen hundred and two within the proper time prescribed by law: Now, therefore,

Section 1. The treasurer of the Province of Bohol is hereby authorized and directed to make refund of the penalties collected upon the delinquent land tax in that province for the year nineteen hundred and two to such taxpayers of said province as shall have made payment to said treasurer of the said land tax, with the accrued penalties, on or before the thirtieth day of June, 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.