Section 1
SECTION 1. With the approval of the Secretary of the Interior and the Governor-General first had, the provincial boards of the Mountain Province and of the Province of Nueva Vizcaya may, by reason of general failure of crops or for other good and sufficient cause, extend by resolution -the collection time for the payment, in whole or in part, vi of any one or more tax or taxes for the whole of their respective provinces or for any subprovince, for a period not exceeding six months in any one year without penalty: Provided, That the resolution of the provincial board must clearly state the reasons for such extension.