Section 1
SECTION 1. With the approval of the Governor-General first had, the provincial board of any province organized under the provisions of Act Numbered Eighty-three may, by reason of general failure of crops or for other good and sufficient cause, remit by resolution of the collection of the land tax in that province in whole or in part for a period not exceeding one year at a time, anything provisions of existing law to the contrary notwithstanding: Provided, That the Governor-General, in his discretion, may of his own motion remit the collection of the land tax in any province in which he deem the public interest demands such action. The resolution of the provincial board must clearly state the reasons board, for such commission and must be submitted to the Governor-General not later than the first day of December of the year preceding that for which such remission is sought.