Section 4
SEC. 4. As soon as may be after receipt by the provincial treasurer of proper notice of each such reduction of assessment and valuation as named in section one hereof, such treasurer is enjoined and directed to notify each taxpayer whose assessment and valuation shall have been so reduced by depositing in the post-office, postage prepaid, and addressed to such taxpayer at his place of residence or, if that be unknown, to the municipality and barrio where the real property so reduced in assessment and valuation is situated, a notice stating (hat such property has been so reduced in assessment and valuation, that if such owner has theretofore paid the taxes on the assessment and valuation appealed from, he is entitled to a credit, which may be urged and applied only under the conditions stated in the certificate thereof, of an amount equal to the difference between the sum of the taxes, and penalties, if any, so paid and the sum of the taxes payable on such reduced assessment and valuation, or that if the taxes on such reduced assessment and valuation have not boon paid, the same are now due, and are payable at any time within sixty days from and after the date of such notice and. if not so paid, a concise statement of the legal penalties which will attach by reason of such non-payment.