By authority of the  United States, be it enacted by the Philippine Legislature, that:

SECTION 1. Section eighteen of Act Numbered Twenty-two hundred and fifty-nine, entitled " An Act providing certain special proceedings for the settlement and adjudication of land titles," is hereby amended to read as follows:

"SEC. 18. One-tenth of the cost of the survey and monumenting and the registration proceedings had under this Act shall be borne by the Insular Government, one-tenth shall be paid by the province or provinces and one-tenth by the municipalities, townships or settlements in which the land is situated, to be apportioned by the court, the city of Manila to be considered for this purpose, both as a province and a municipality: Provided, That when in the opinion of the provincial board, a municipality, township, or settlement is without sufficient funds to meet this obligation, its share may be paid by the province: And provided further, That the one-tenth assessed against provinces, and the one-tenth assessed against municipalities, townships, or settlements, may be paid, with the approval of the Governor-General, in five equal annual installments. The Court shall in its final decision, or by subsequent order, designate the share of the Insular Government, and the amounts to be paid by the province or provinces and municipalities, townships or settlements and shall tax and apportion the remaining seven-tenths of the cost of the survey, monumenting and registration proceeding against the various lots and the owners thereof, and the clerk of the court shall transmit to the provincial treasurer a statement of such taxation and apportionment, specifying the amounts taxed against each lot or parcel of land as aforesaid: Provided, further, That no apportionment of any part of the cost of the survey shall be made against any lot which at the time of making such survey had already been surveyed and a plat thereof made by a duly authorized surveyor; nor shall any apportionment of any part of the cost of the survey, monumenting and registration proceedings be made against any lot which has theretofore been registered in the Court of Land Registration under the provisions of Act Numbered Four hundred and ninety-six.  The amount to be taxed against each lot or parcel of land shall be considered a special assessment of taxes against the respective parcels, shall constitute a first lien upon the land, and shall be collected by the provincial treasurer in five equal annual installments bearing interest at the rate of six per centum per annum.  The first installment shall become due and payable at the same time as the general land taxes for the year next succeeding the year in which the decision of the Court of Land Registration is rendered and shall be collected in the same manner as such general land taxes.  Each succeeding installment shall become due and payable at the same time as the general land taxes for the corresponding year and shall be collected in the same manner: Provided, however; That the owner of any lot may also, if he so desires, at any time before it becomes due, pay any installment of the costs taxed against such lot: Provided, further, That the Director of Lands shall at the end of each month certify to the Insular Auditor and the Insular Treasurer a statement showing the amounts expended on each cadastral survey project, and the Insular Treasurer is hereby authorized and empowered to pay to the Bureau of Lands an amount equal to the amounts so certified as having been expended, and the necessary amounts to make such payments are hereby appropriated out of any funds in the Insular Treasury not otherwise appropriated, and such amounts shall be credited to the appropriation for the Bureau of Lands.

"The court having fixed the share of the Insular Government and the amounts to be paid by the province or provinces, the municipalities, townships, or settlements, and the owners of the various lots, the Insular Treasurer is to hereby authorized and empowered to pay to the Judiciary an amount equal to the cost of the registration proceedings, and the necessary amounts to make such payment are hereby appropriated out of any funds in the Insular Treasury not otherwise appropriated, such amounts to be credited to the appropriations for the Judiciary. The amounts to be paid by the province or provinces and the municipalities, townships or settlements and the amounts collected by the provincial treasurer from the owners of the various lots shall be paid into the Insular Treasury: Provided, however,  That the various provincial governments may, in their discretion, with the approval of the Governor-General, assume and pay, in addition to the proportion chargeable to them under the provisions of this section, the seven-tenths of the cost of the survey, monumenting, and registration taxed and apportioned against the various lots and owners thereof, and in such event the payments required to be made by said owners shall be made as herein provided . and shall be covered into the provincial treasury as a part of the general funds of the province."

SEC. 2. This Act shall take effect on its passage.

Enacted, February 27, 1914.