Section 1
SECTION 1. In all cases in which land assessed for taxation in the city of Manila for the years nineteen hundred and one and nineteen hundred and two was assessed at more than fifty per centum above the assessment of the succeeding year, as revised by the board of tax revision appointed under Act Numbered Five hundred and eighty-one, entitled "An Act to provide for the revision of the assessment upon real estate in the city of Manila," the Municipal Board of the city of Manila is hereby authorized and required to reduce the assessment for the years nineteen hundred and one and nineteen hundred and two to the amount fixed by the board of tax revision for the same land for the year nineteen hundred and three, and the city tax assessor and collector shall comply with the order of the Municipal Board by making the reduction upon the records of the city of Manila.