Section 1
SECTION 1. Owing to the depressed condition of agriculture, the locust pest, and the dryness of the season, the period for the payment, without penalty, of the land tax for the year nineteen hundred and three in the Province of Misamis is hereby extended to November first, nineteen hundred and three, anything in previous Acts to the contrary notwithstanding. All penalties heretofore collected for the nonpayment of the land tax in such province for the year nineteen hundred and three are hereby remitted, and the provincial treasurer of the province above mentioned is authorized and directed to allow a rebate of the amount of such penalty to the taxpayer upon whom the penalty was assessed, upon payment of his land tax for the year nineteen hundred and three.