[No. 1265.] AN ACT Extending the time for the payment, without penalty, of the land tax in the Province of Ilocos Sur for the year nineteen hundred and four until January thirty-first, nineteen hundred and five, and authorizing the provincial board of Ilocos Sur to revise the assessment lists of the municipalities of Vigan, Santa Cruz, Santa Lucia, Lapo, and Cabugao in said province. 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 four in the Province of Ilocos Sur is hereby extended to January thirty-first, nineteen hundred and five. All penalties heretofore collected for the nonpayment of the land tax in said province for the year nineteen hundred and four are hereby remitted, and the provincial treasurer of the province mentioned above 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 provincial board of Ilocos Sur is hereby authorized to revise and correct all valuations on the assessment lists of the municipalities of Vigan, Santa Cruz, Santa Lucia, Lapo, and Cabugao, in said province, and to state the true valuation, in money of the United States, in each case where protests against existing valuations have been filed or shall be filed before the revaluation herein provided for shall be completed and where in such case it is made clear that the valuation now stated upon the assessment lists is erroneous and unjust, and to correct any and all assessments in said municipalities. The assessment lists, when so corrected, shall be as lawful and valid for all purposes as though the assessments herein provided had been made at the proper time, as provided by law. SEC. 3. The revision of the valuations and assessments mentioned in the preceding section shall be made and completed on or before December thirty-first, nineteen hundred and four. The revision shall be made on due notice to the municipal authorities of said municipalities and to the individuals concerned, and each shall be entitled to be heard before the revision board herein provided. No appeal shall be allowed from the action of said board, and the action of the majority thereof shall be deemed to be the action of the board, and binding. SEC. 4. In all cases in which land in said municipalities was assessed for the year nineteen hundred and two, nineteen hundred and three, or nineteen hundred and four upon a valuation of more than fifty per centum above the valuation fixed by the provincial board as authorized by this Act, said board shall reduce the assessment for the year or years in which such excessive assessment was made to the amount of the assessment upon the new valuation authorized by this Act, and the provincial treasurer shall comply with the order of the provincial board by making the reduction upon the records of the municipality and province. In case the taxes have been paid upon the excessive assessment as described in this section, it shall be the duty of the provincial board to allow a credit of the amount of such excess payment, to be applied upon taxes due for the year nineteen hundred and five or the next succeeding year. In case the tax has not been paid on the excessive assessment the taxpayer shall be allowed to pay the tax on the reduced assessment, without penalty, at any time before January thirty-first, nineteen hundred and five. SEC. 5. 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 twentysixth, nineteen hundred. SEC. 6. This Act shall take effect on its passage. [No. 1266.] AN ACT So amending Act Numbered Eleven hundred and eighty-seven, extending the time for the payment of the land tax in the Province of Tarlac for the year nineteen hundred and four until December thirty-first, nineteen hundred and four, as to provide for the refund of all penalties heretofore collected for the nonpayment of the land tax in said province for said year. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Act Numbered Eleven hundred and eighty-seven, extending the time for the payment of the land tax in the Province of Tarlac for the year nineteen hundred and four until December thirty-first, nineteen hundred and four, is hereby amended by adding at the end of section one thereof the following: "All penalties heretofore collected for the nonpayment of the land tax in said province for the year nineteen hundred and four are hereby remitted, and the provincial treasurer of the province mentioned above 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 twentysixth, nineteen hundred. SEC. 3. This Act shall be retroactive and take effect as of June twenty-fifth, nineteen hundred and four. Enacted, November 17, 1904. WAR 1905-VOL 14 M- -3 [No. 1267.] AN ACT Appropriating two hundred pesos, Philippine currency, for payment to First-Class Sergeant Howard R. Jackson, Hospital Corps, United States Army, for services rendered in performing a post-mortem operation in January, nineteen hundred and four, and for expert testimony given in the Court of First Instance, Province of Leyte, in the case of the United States versus Victor de los Reyes, in February, nineteen hundred and four. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. The sum of two hundred pesos, Philippine currency, is hereby appropriated, out of any money in the Insular Treasury not otherwise appropriated, for the purpose of payment to First-Class Sergeant Howard R. Jackson, Hospital Corps, United States Army, for services rendered in January, nineteen hundred and four, in performing an autopsy, and for expert testimony given in the Court of First Instance, Province of Leyte, in the case of the United States versus Victor de los Reyes. 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. [No. 1268.] AN ACT Providing for the establishment of local civil government for the nonChristian tribes in the Province of Antique. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Whereas the non-Christian tribes in the Province of Antique have not progressed sufficiently in civilization to make it practicable to bring them under any form of municipal government, the provincial governor is authorized, subject to the approval of the Secretary of the Interior, in dealing with these non-Christian tribes to appoint officers from among them, to fix their designations and badges of office, and to prescribe their powers and duties: Provided, That the powers and duties thus prescribed shall not be in excess of those conferred upon township officers by Act Numbered Three hundred and eighty-seven, entitled "An Act providing for the establishment of local civil governments in the townships and settlements of Nueva Vizcaya." SEC. 2. Subject to the approval of the Secretary of the Interior, the provincial governor is further authorized, when he deems such a course necessary in the interest of law and order, to direct members of such tribes to take up their habitations on sites on unoccupied public land to be selected by him and approved by the provincial board. Members of such tribes who refuse to comply with such directions shall, upon conviction, be imprisoned for a period not exceeding sixty days. SEC. 3. The constant aim of the governor shall be to aid the nonChristian tribes of his province to acquire the knowledge and experience necessary for successful local popular government, and his supervision and control over them shall be exercised to this end, and to the end that law and order and individual freedom shall be maintained. SEC. 4. When in the opinion of the provincial board of Antique any settlement of non-Christian tribes has advanced sufficiently to make such a course practicable, it may be organized under the provisions of sections one to sixty-seven, inclusive, of Act Numbered Three hundred and eighty-seven as a township, and the geographical limits of such township shall be fixed by the provincial board. SEC. 5. 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. 6. This Act shall take effect on its passage. [No. 1269.] AN ACT Authorizing and directing the provincial governor of the Province of Antique to perform the duties of the provincial secretary of said province without additional compensation. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. The provincial governor of the Province of Antique is hereby authorized and directed to perform the duties of provincial secretary of said province, without additional compensation, and all official acts of the present provincial governor while heretofore acting in the capacity of provincial secretary are hereby validated. 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. [No. 1270.] AN ACT Amending Act Numbered Eighty-two, entitled "The Municipal Code," by prescribing a method for the correction of errors in tax lists of real property, in cases of double declarations and assessments. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Act Numbered Eighty-two, entitled "The Municipal Code," is hereby amended by adding at the close of section sixty-three the following: "and in case more than one declaration and assessment has been made of the same property to cancel from the list all entries but the one properly made in the name of the owner, and to change on the list, if erroneous, the name in which the property was declared to the name of the owner, and to erase from the list all erty that is exempt by law from taxation." prop 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. [No. 1271.] AN ACT To amend Act Numbered Six hundred and thirty, entitled "An Act consolidating the offices of provincial treasurer and provincial supervisor of the Province of Misamis," by providing that the Civil Governor may designate some member of the Bureau of Education other than the division superintendent of schools for the province to act on the provincial board. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Section two of Act Numbered Six hundred and thirty, entitled "An Act consolidating the offices of provincial treasurer and provincial supervisor of the Province of Misamis," is hereby amended to read as follows: "SEC. 2. The provincial governor, the provincial supervisor-treasurer, and the division superintendent of schools for the province, who shall receive no additional compensation for such services, shall constitute the provincial board: Provided, That the Civil Governor may, and is hereby authorized, in his discretion, to designate some member of the Bureau of Education resident at the capital of the province, other than the division superintendent of schools, temporarily to act in the place of the division superintendent as a member of the provincial board." 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. [No. 1272.] AN ACT Extending the time for the completion of the revision of assessments of real estate, for the certification of changes made in the assessments, and for the payment of the land tax, without penalty, for the year nineteen hundred and four, in the Province of La Union. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. The time for the completion of the revision of the assessments of real estate in the Province of La Union is hereby |