Section 1
SECTION 1. The date fixed by section fifty-one of Act Numbered One hundred and eighty-three, incorporating the city of Manila, for the completion by the city assessor and collector of the listing and valuation of all real estate situated within the city of Manila, is hereby postponed for two months, so that such listing and valuation is hereby required to be completed on or before the first day of February, nineteen hundred and two, instead of on or before the first day of December, nineteen hundred and one. A like extension of time is herein granted as to the time of hearing complaints relating to the equity of such listing of the property and the assessed value thereof, and as to appeals from the decision of the city assessor and collector upon such complaints, and as to the time of meeting by the board of tax appeals and hearing upon all appeals transmitted to it, and as to the time when taxes on lands and improvements within the city of Manila shall become delinquent.