Section 6
SEC. 6. In all cases in which land in the Province of La Union assessed for the year nineteen hundred and two or the year nineteen hundred and three was assessed at more than fifty per centum above the valuation made by the board of assessors, herein before provided for, as revised by the new board of tax revision, the provincial board is hereby authorized and directed to reduce the assessment, for the ' year or years in which such excessive assessment of more than fifty per centum was made, to the amount fixed by the new board of tax revision for the same land for the year nineteen hundred and four, 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.