ACT NO. 604 - AN ACT EXTENDING THE TIME FOR PAYMENT OF THE LAND TAX IN THE PROVINCES OF BOHOL, CEBU, ILOCOS NORTE, MASBATE, MISAMIS, RIZAL, AND ZAMBALES FOR THE YEAR NINETEEN HUNDRED AND TWO, UNTIL APRIL FIFTEENTH, NINETEEN HUNDRED AND THREE, AND PROVIDING FOR THE REFUND OF PENALTIES ALREADY PAID.
|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. |
Sec. 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.
Sec. 3. This Act shall take effect on its passage.