Section 2
SEC. 2. Section one hundred and twenty-one of Act Numbered Eleven hundred and eighty-nine, as amended, is hereby further amended so as to read as follows: "SEC. 121. Certificates of registration shall be sold by all provincial treasurers, or their authorized deputies, on and after the second day of January and prior to the first day of May of each year, at the uniform price of one peso, and on and after the first day of May until the thirty-first day of December next following, at the uniform price of two pesos. This tax shall be deemed to be delinquent on and after the first day of May: Provided, That any person not resident in the Philippine Islands prior to the first day of May, of any year, but who enters and resides in the Philippine Islands on or after that date and prior to the first day of July next succeeding, shall pay only one peso for a certificate of registration upon application made within twenty days after his arrival in the Philippine Islands, and any resident of the Philippine Islands who, from the first day of January until the last day of April, of any year, belongs continuously to any of the classes exempted from the payment of this tax by the provisions of section one hundred and twenty hereof, but who ceases to belong to any class so exempted on or after the first day of May and before the first day of July next succeeding, shall pay only one peso for a certificate of registration upon application made within twenty days after the date when he ceased to be a member of such exempt class: And provided further, That any person not resident in the Philippine Islands prior to the first clay of July of any year, but who enters and resides in the Philippine Islands on or after said date, and any person who, from the first clay of January until the first clay of July of any year, belongs continuously to any of the classes exempted from this tax by the provisions of section one hundred and twenty hereof, but who ceases on or after the first day of July, to belong to any such exempt class, shall not be subject to this tax for the remainder of such calendar year. And provided further, That in those provinces wherein the price of cedulas shall have been increased according to the provisions of the Provincial Government Act, as amended, such price shall be as fixed by the provincial board under the authority of the last named Act; the resolution of the provincial board so increasing the price of cedulas must be adopted prior to the first day of January of the calendar year for which it is made effective, and no penalty for delinquency in the payment of the cedula tax shall be collected until after the last day of April."'