Act No. 921

An Act Extending The Time For The Payment Of The Land Tax In The Province Of Misamis For The Year Nineteen Hundred And Three Until November First, Nineteen Hundred And Three, And Providing For The Refund Of Penalties Already Paid

Act No. 921

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

Section 1. Owing to the depressed condition of agriculture, the locust pest, and the dryness of the season, the period for the payment, without penalty, of the land tax for the year nineteen hundred and three in the Province of Misamis is hereby extended to November first, 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 province for the year nineteen hundred and three are hereby remitted, and the provincial treasurer of the province above mentioned is 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.