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

SECTION 1. The period for the payment, without penalty, of; the land tax for the year nineteen hundred and five, in the Province of  Ilocos Sur is hereby extended to October first, nineteen hundred and five, owing to the fact that the land tax lists were not completed until after the date upon which such taxes should have been paid. All penalties heretofore collected for the nonpayment of the land tax in such province for the year nineteen hundred and five are hereby remitted, and the treasurer of said province 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. July 10, 1905.