Act No. 1928, enacted on May 20, 1909, empowers provincial boards in the Philippines to extend the deadline for land tax payments for 1909 until August 31, without penalties. This extension is in response to natural disasters, such as floods and storms, that have severely impacted crops and income in several provinces. The Act specifically exempts the provinces of Cagayan and Isabela from any changes in their tax payment timelines. It takes effect immediately upon passage.
May 20, 1909
ACT NO. 1928
AN ACT AUTHORIZING PROVINCIAL BOARDS TO EXTEND THE TIME FOR THE PAYMENT OF THE LAND TAX IN THEIR RESPECTIVE PROVINCES, WITHOUT PENALTY, FOR THE YEAR NINETEEN HUNDRED AND NINE UNTIL AUGUST THIRTY-FIRST, NINETEEN HUNDRED AND NINE
Whereas floods and storms have visited the Province of Samar, the subprovinces of Masbate and Romblon, and other provinces; and
Whereas pests of locusts have ravaged portions of the Province of Mindoro and other provinces; and
Whereas, due to said floods, storms, and pests of locusts, a large part of the crops and other sources of income of the inhabitants of the provinces so visited were destroyed: Now, therefore,
SECTION 1. The period for the payment, without penalty, of the land tax for the year nineteen hundred and nine in the provinces organized under the Provincial Government Act, and the property tax in the Provinces of Mindoro and Palawan, may be extended by the provincial boards in their discretion until August thirty-first, nineteen hundred and nine.
SECTION 2. Nothing in this Act shall be construed to require the payment of taxes in the Provinces of Cagayan or Isabela prior to the time required by law.
SECTION 3. This Act shall take effect on its passage.