Section 1
SECTION 1. Whereas, owing to the severe epidemic of cholera, it has been rendered impossible to collect the land tax and the cedula tax for the year nineteen hundred and two by the thirty-first of July, as required by Act Numbered Three hundred and seventy-seven amending Acts Numbered Eighty-three and One hundred and thirty-three, the time for the payment without penalty of the land tax for the year nineteen hundred and two is hereby extended, until October first, nineteen hundred and two, and the time for the payment without penalty of the cedula tax for the year nineteen hundred and two is hereby extended until November first, nineteen hundred and two, anything in previous Acts to the contrary notwithstanding: Provided, however, That this Act shall not apply to the city of Manila.