Section 1
SECTION 1. The period for the payment, without penalty, of the land tax for the year nineteen hundred and five in the municipalities of Escalante, Sagay, and Cauayan, Province of Occidental Negros, is hereby extended to December thirty-first, nineteen hundred and five. All penalties heretofore collected for the nonpayment of the land tax in such municipalities for the year nineteen hundred and five are hereby remitted, and the treasurer of the Province of Occidental Negros is authorized and directed to allow a rebate of the amount of such penalty to the taxpayer upon whom the penalty was assessed upon payment of his land, tax for the year next; ensuing.