Section 1
SECTION 1. Section one of Act Numbered Forty-one hundred and eighty-one is hereby amended to read as follows: "SECTION 1. Consolidation of accounts for taxes and penalties due on real properly.—Not later than sixty days from the date of the approval of this Act, the provincial and city treasurers shall determine the sum total of the taxes and penalties due but unpaid for the year nineteen hundred and thirty-five and previous years, if any, on all and each of the parcels of real property within their respective province or city. Said total shall appear as a debit in an account against the owner of the delinquent property. The account shall be opened in such form as the Secretary of the Interior shall prescribe. The penalties shall be determined under the rules established by section thirty of Act Numbered Thirty-nine hundred and ninety-five, as amended by section four of Act Numbered Four thousand and sixty-one."