Section 18
SEC. 18. When, in its opinion, the inhabitants of any township. or settlement have advanced sufficiently in civilization and material prosperity to make such a course practicable and in the public interest, the provincial board may by resolution, with the approval of the Secretary of the Interior first had: Provide that the general exemption of members of non-Christian tribes from payment of the poll or cedilla personal taxes prescribed by section one hundred and twenty of the Internal Revenue Law of Nineteen hundred and four shall not apply to the inhabitants of such-township or settlement, but that they shall pay said tax, and that the affirmative provisions of sections one hundred and twenty to one hundred and twenty-five, inclusive, of said Internal Revenue Law shall be applicable to the inhabitants of such township or settlement. Provide that sections forty-three to ninety, inclusive, of the Municipal. Code, as amended, and subsection (i) of section thirteen and section seventeen of the Provincial Government Act, relative to taxation, shall be applicable to such township or settlement : Provided, That the provincial board shall by resolution fix the date before which property owners must comply with the provisions of section fifty-one of the Municipal Code; the date when the hoard of assessors shall meet, take oath of office, organize, and proceed to make a list of all the taxable real estate in the township by barrios; the date within which the board of assessors shall complete their valuation of the real property situated within the township and the period within which the annual taxes thus imposed shall be payable during the year within which they become due.