Section 1
SECTION 1. Section forty-seven of Act Numbered Eighty-two, entitled "A general Act for the organization of municipal governments in the Philippine Islands," is hereby amended by adding at the close of paragraph (g) of said section the following paragraph: "(h) At any time after the rate per centum of the land tax to be levied for the current year shall have been determined by ordinance of the municipal council, and before the time fixed by the law for the collection of the land tax, the municipal council may by ordinance, with the consent of the provincial board, increase or decrease the rate per centum of the land tax already fixed and to be levied for that year within the maximum and minimum limits fixed by law for the levy of the land tax for municipal purposes; and the certified copy of the action of the municipal council in making the change shall be sent by the municipal secretary to the provincial treasurer who, if the provincial board approves the action of the council, shall make collection of the tax in accordance with the amended levy."