Preamble
Whereas the valuation of the real estate listed for taxation in the municipalities of Candon and Santa Catalina, Province of Ilocos Sur was erroneously stated for the year nineteen hundred and two in Mexican currency and was collected as though such valuation had been expressed in United States currency at the same figures; Whereas the amount of such tax collected in nineteen hundred and two was consequently double the amount that would have been collected if the valuations had been properly made m United States currency; and Whereas it further appears that the provisions of Act Numbered Eight hundred and eighty-one do not directly apply to the two municipalities named: Now, therefore, By authority of the United States, be it enacted by the Philippine Commission, that: