[ Act No. 1516, August 02, 1906 ]
AN ACT TO AMEND SECTION THREE OF ACT NUMBERED FOURTEEN AMENDING 1455, HUNDRED AND FIFTY-FIVE, AS AMENDED, BY PROVIDING THAT THE PROPERTY DECLARATION REQUIRED THEREIN SHALL BE FILED ON OR BEFORE AUGUST TWENTIETH, NINETEEN HUNDRED AND SIX.
By authority of the United States, be it enacted by the Philippine Commission, that :
Section 1. Subsection (c) of section three of Act Numbered Fourteen hundred and fifty-five, as amended, is hereby further amended by striking out in the second proviso thereof the words "The declaration shall be filed with the secretary of the board of assessors within two weeks after the organization of the board," and inserting in lieu thereof the following: "The declaration shall be filed with the secretary of the board of assessors on or before the assessors, twentieth day of August, nineteen hundred and six: Provided, however, That if the board of assessors shall in any case determine that the failure to file a declaration within the time provided by this forms. section arose through failure of the proper authorities to provide the required forms for the declarations or through other unavoidable cause, without fault upon the part of the taxpayer, the declaration may be filed at a later date than the one provided without penalty for failure to have filed it within the time fixed by law."
Section 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited m 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, August 2, 1906.
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