PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
ACT NO. 1419 - AN ACT EXTENDING THE TIME FOR THE PAYMENT, WITHOUT PENALTY OF THE LAND TAX IN THE PROVINCE OF SAMAR FOR THE YEARS NINETEEN HUNDRED AND THREE, NINETEEN HUNDRED AND FOUR, AND NINETEEN HUNDRED AND FIVE UNTIL MARCH FIRST, NINETEEN HUNDRED AND SIX
|Section 1. The period for
the payment, without penalty, of the land tax for the years nineteen
hundred and three, nineteen hundred and four, and nineteen hundred and
five in the Province of Samar is hereby extended to March first,
nineteen hundred and six, anything in prior Acts of the Commission to
the contrary notwithstanding. All penalties collected since September
first, nineteen hundred and five, for the nonpayment of the land tax in
Samar for the years nineteen hundred and five are hereby remitted, and
the treasurer of the Province of Samar is authorized and directed to
repay the amount of such penalties to the taxpayers upon whom such
penalties have been assessed and from whom they have been collected:
Provided, that if upon the passage of this Act any taxpayer shall not
have paid his land tax for the year nineteen hundred and five, the
provincial treasurer shall upon payment of such tax allow the taxpayer
a rebate of the amount of the penalty collected from him for nonpayment
of his land tax for the years nineteen hundred and three and nineteen
hundred and four.
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.
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