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

SECTION 1. The provincial board of the Province of Sorsogon is hereby authorized to extend the time for the payment, without penalty, of the land tax for the year nineteen hundred and five in the municipality of Castilla, in said province, for such period, not exceeding one year from May thirty-first, nineteen hundred and five, as it may consider advisable, anything in previous Acts to the contrary notwithstanding. In the event of such extension, all penalties heretofore collected for the nonpayment of the land tax in such municipality for the year nineteen hundred and five shall the remitted, and the treasurer of the Province of Sorsogon is authorized and directed to allow a rebate of the amount of such penalty to the taxpayer upon whom the penalty was assessed upon payment of his land tax for the year next ensuing.

SEC. 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.

SEC. 3. This Act shall take effect on its passage.

Enacted, September 8, 1905.