Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION 1. Subsection (f) of section three hundred and forty-four of the Administrative Code is hereby amended to read as follows:

"(f) Machinery, which term shall embrace machines, mechanical contrivances, instruments, tools, implements, appliances, and apparatus used for industrial, agricultural, or manufacturing purposes: Provided, That until December thirty-one, nineteen hundred and twenty-two, sheds built in accordance with law and used exclusively for the curing of tobacco shall also be included as property exempt from tax under this subsection."

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

Approved, February 21, 1918.