[ Act No. 278, October 24, 1901 ]
AN ACT PROVIDING THAT THE TIME WITHIN WHICH THE CEDULA TAX FOR THE YEAR NINETEEN HUNDRED AND ONE SHALL BE DUE AND PAYABLE IN EACH PROVINCE MAY BE EXTENDED IN THE DISCRETION OF THE PROVINCIAL TREASURER TO A PERIOD NOT LATER THAN THE FIRST DAY OF JANUARY, NINETEEN HUNDRED AND TWO.
By authority of the President of the United States, be it enacted by the United States Philippine Commission, that:
Section 1. The treasurer of any province is hereby authorized, in his discretion, to extend the time within which the cedula tax for the year nineteen hundred and one shall be due and payable in hi,s province to a period not later than the first day of January, nineteen hundred and two, by posting notices in four conspicuous places in each municipality of the province, and at the door of the provincial building, stating that such postponement has been made. In the provinces where such postponement shall be made as in this section provided, persons failing to pay the cedula tax within the time originally fixed by the provincial treasurer in accordance with law, but who shall pay the same before the date fixed by the treasurer for the expiration of the extension of the time as provided in this Act, shall not be subject to the penalties provided in section thirty of Act Numbered One hundred and thirty-three, any provisions in said Act Numbered One hundred and thirty-three to the contrary notwithstanding.1aшphi1
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.
Enacted, October 24, 1901.
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