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ACT NO. 1400
ACT NO. 1400 - AN ACT EXTENDING THE
TIME FOR THE PAYMENT OF THE CEDULA TAX FOR THE YEAR NINETEEN HUNDRED
AND FIVE IN THE DAVAO DISTRICT OF THE MORO PROVINCE, THE MUNICIPALITIES
OF TALISAYAN AND OROQUIETA, PROVINCE OF MISAMIS, THE TOWNSHIP OF
TUBADAY, PROVINCE OF LEPANTO-BONTOC, THE TOWNSHIP OF BALABAC, PROVINCE
OF PALAWAN, AND THE SUB-PROVINCE OF ABRA, PROVINCE OF ILOCOS SUR
Section 1. The period for
the payment, without penalty, of the cedula tax for the year nineteen
hundred and five in the Davao district of the Moro Province, the
municipalities of Talisayan and Oroquieta, Province of Misamis, the
township of Tubaday, Province of Lepanto-Bontoc, the township of
Balabac, Province of Palawan, and the sub-province of Abra, Province of
Ilocos Sur, is hereby extended so as to provide for a period of thirty
days within which said tax may be paid without penalty as hereinafter
provided, the provisions of Article Twelve of the Internal Revenue Law
of Nineteen hundred and four to the contrary notwithstanding.
Sec. 2. In the Moro Province the legislative
council, and in each of the other provinces heretofore named the
provincial board, shall by resolution fix and name a period of thirty
days during which the residents of the territory heretofore named in
their respective provinces may purchase cedulas without penalty, which
period of time may be any thirty consecutive days after October first,
nineteen hundred and five, and before December thirty-first, nineteen
hundred and five.
Sec. 3. Each provincial secretary in the province
to which this extension is applicable shall publish, by posting in
public places in the affected territory, the period fixed by the
provincial board within which the residents of said territory may
purchase cedulas without penalty, and copies of the resolution required
by the provisions of this Act shall be furnished to the Collector of
Internal Revenue, the Treasurer of the Philippine Islands, and the
Auditor for the Philippine Islands prior to making sales of cedulas to
residents of said territory as herein provided.
Sec. 4. 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. 5. This Act shall take effect on its passage.
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