Section 1
SECTION 1. The provincial board of the Province of Ilocos Sur is hereby authorized and directed to reduce the land valuations stated in Mexican currency in the aforesaid municipalities of Can-don and Santa Catalina for the year nineteen hundred and two, by stating such valuations in United States currency at the rate of two dollars of Mexican currency to one dollar of United States currency, and the provincial treasurer shall comply with the order of the provincial board by making a reduction upon the records of the province and the municipalities named, and shall treat all taxes paid in excess of the amounts that would have been paid under this revised assessment as overpayment subject in refund, as provided in section two of Act Numbered Eight hundred and eighty-one.