Section 2
SEC. 2. In case it shall be discovered by the Board of Tax Revision in the city of Manila or by any provincial board of revision, or in case it shall be brought to the attention of any of such boards or to the attention of any member thereof, that real estate not exempted by law from taxation has not been heretofore assessed, it shall be the duty of such board to assess such real estate for taxation and to charge against the owner thereof the taxes which may be payable upon such assessment; and Acts Numbered Five hundred and eighty-one and Five hundred and eighty-two, providing for the partial revision of the assessments upon real estate in the city of Manila and in the municipalities in the Philippine Islands outside the city of Manila, respectively, are hereby amended so far as is necessary authorize the action required by this section.