Section 15
SEC. 15. Effective upon the passage of this Act there shall be assessed and collected by the Collector of Internal Revenue, an annual tax of two thousand pesos on each block or tract of four hundred hectares, or fraction thereof, of coal lands owned by any person, firm, association, or corporation, and a tax of four centavos per ton of one thousand and sixteen kilos on each ton of coal extracted there from, said taxes to be payable at the same time, in the same manner and under the same conditions as provided in section three hereof for the payment of rentals and royalties. The taxes herein provided shall be in lieu of all other taxes of whatever nature. In case of delinquency in the payment of either said annual tax or specific tax continuing for sixty days from the time when the same may be due or payable, the same remedies for enforcement of this section, by sale of the lands, or otherwise, may be pursued as in the ordinary procedure for nonpayment of land taxes.