Section 1
SECTION 1. Any provision of existing law to the contrary notwithstanding, the Governor-General is hereby authorized in his discretion, upon petition of the provincial board concerned or on his own initiative, to extend the time for the payment without penalty of the land tax in any province or municipality the inhabitants of which have suffered loss or damage by reason of the typhoons of October, November, and December, nineteen hundred and fifteen. Such extension of the time for the payment without penalty of the land tax thereof, in accordance with the provisions of this Act, shall be until a date not later than December thirty-first, nineteen hundred and sixteen.