Section 1
SECTION 1. Whereas, owing to the severe epidemic of cholera, the difficulties of transportation, and the ravages caused by rinderpest, it has been rendered impossible in many provinces to collect the land tax for the year nineteen hundred and two by the first of October, nineteen hundred and two, as required by Act Numbered Four hundred and thirty-four, the provincial boards of the various provinces of the Archipelago organized under the provisions of Act Numbered Eighty-three are hereby authorized, in their discretion, to extend the time for the payment, without penalty, of the land tax for the year nineteen hundred and two to a date not later than January first, nineteen hundred and three, anything in previous Acts to the contrary notwithstanding.