Section 74
SEC. 74. Annual taxes due the municipality shall he payable at such times within the three months ending on May thirty-first of each year, as shall be fixed by the provincial treasurer by proclamation posted at the main entrance of the municipal building and also at a public and conspicuous place in cadi barrio. Taxes shall be due and payable at the office of the provincial treasurer in the municipality, and shall be collected by him or his deputy, on every day except Sunday, during the usual business hours, for the three weeks described in said proclamation by fixing the opening and closing days; and a failure to pay the same within the period of three weeks thus specified shall subject the delinquent taxpayer to the penalty of an additional tax of fifteen per cent of the amount of the original tax due, to be collected at the same time and in the same manner as the original tax. and the proclamation shall so announce. The penalty shall be accounted for by the collecting officer in the same manner as the tax. The provincial treasurer shall fix the time of collection in the municipality with a view to economy in the administration and discharge of .his duties and the convenience of the taxpayers of the municipality.