Whereas it has been made to appear that the delinquency of Francisco Gonzalez, of the municipality of Bautista in the Province of Pangasinan, in the payment of his land tax for the year nineteen hundred and four occurred under excusable circumstances; that, heretofore, the said Francisco Gonzalez has always been punctual in the payment of the said tax; and that the penalty imposed for the said delinquency amounts to a considerable sum: Therefore,

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

SECTION 1. The penalty prescribed by law for delinquency in the payment of the land tax is hereby remitted for the year nineteen hundred and four in the case of the said Francisco Gonzalez; and, in the event that the said penalty has already been paid, the provincial treasurer of Pangasinan is authorized and directed to allow a rebate of the amount of such penalty to Francisco Gonzalez 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, August 19, 1904.