Section 15
SEC. 15. Section seventy-four of said Act is hereby amended to read as follows: "SEC. 74. The Governor-General shall, by executive order, upon recommendation of the provincial board, fix a term of three months in each year within which land taxes due the municipalities of the province shall be payable. Such executive order shall be issued before the thirty-first day of December of each year and at least three months before the beginning of the term during which such taxes shall be collected: Provided, That in ease no action is taken by the provincial board and by the Governor-General the date fixed for the preceding year shall be held to be the date upon which the taxes shall be collected "for the ensuing year. After such term is so fixed the provincial treasurer shall select a period of not less ties, than one nor more than three weeks during such term, within which said taxes shall be payable at the office of the provincial treasurer in the municipality, and such treasurer, or his deputy, shall attend and in present at said office during the usual office hours of each week during such period, exclusive of legal holidays, to receive payment of such taxes. The provincial treasurer shall fix the time of collection in the municipality with a view to economy in the administration and discharge of his duties and the convenience of the taxpayers of the municipality: Provided, That in municipalities in which the municipal treasurer is a deputy of the provincial treasurer the collection period for each year shall cover the entire three months ending the day before the tax becomes delinquent. Notice of the date during which said taxes may be paid in each municipality shall lie posted by the provincial treasurer at the main entrance of the provincial building and of all municipal buildings and in a public and conspicuous place in each barrio. Failure to pay the said taxes within the period specified shall subject the delinquent taxpayer to a penalty of twenty per centum of the amount of the original tax due, if paid within the first six months of delinquency, and a penalty of forty per centum of the original tax the if paid thereafter, to be collected at the same time and in the same manner as the original tax, and the notice shall so state. The penalty shall be accounted for by the collecting officer in the same manner as the lax."