Act No. 1326




[ Act No. 1326, April 15, 1905 ] AN ACT TO RELIEVE CERTAIN INHABITANTS OF THE MUNICIPALITY OF DOLORES AND OF THE TOWNSHIP OF SAN QUINTIN, IN THE SUBPROVINCE OF ABRA OF THE PROVINCE OF ILOCOS SUR, FROM PENALTIES FOR NONPAYMENT OF THE CEDULA TAX FOR THE YEAR NINETEEN HUNDRED AND THREE. Whereas it appears that the treasurer of the Province of Abra made no effort to collect the cedula tax for the year nineteen hundred and three from the municipality of San Juan, now a part of the municipality of Dolores, or the township of San Quintin, in the then Province of Abra, until after the expiration of the period within which this tax might have been paid without penalty; and Whereas the inhabitants subject to this tax were willing to pay the same within the legal period had they been given opportunity to do so, and were obliged to pay a line of one peso each for having failed to pay the tax within the legal period, although such failure was not due to any fault of their own: Now, therefore, By authority of the United States, be it enacted by the Philippine Commission, that: Section 1. The treasurer of Ilocos Sur, or his authorized deputy, shall issue without charge to each person who was a resident of the municipality of San Juan, now a part of the municipality of Dolores, or of the municipality, now township, of San Quintin, in the year nineteen hundred and three and who shall, before the last Saturday in April, nineteen hundred and six, submit satisfactory evidence that he paid a line of one peso for failure to pay cedula tax for the year nineteen hundred and three within the legal time, a cedula for the year nineteen hundred and six. 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 3.1aшphi1 This Act shall take effect on its passage. Enacted, April 15, 1905. The Lawphil Project - Arellano Law Foundation