Section 1
SECTION 1. Any person in the Province of Tarlac who has already paid, or shall pay, his cedula tax for the year nineteen hundred and five before the expiration of the period for the payment of his cedula tax for the year nineteen hundred and six, together with the penalty imposed by law for failure to pay his cedula tax for nineteen hundred and five when, due shall, upon furnishing satisfactory proof to the provincial treasurer that he applied for and failed through no fault of his own to obtain a cedula on or prior to April twenty-eighth, nineteen hundred and five, be credited by said treasurer with the amount of such penalty on his cedula tax for the year nineteen hundred and six.