Act No. 1821, enacted on May 13, 1908, allows provincial boards in the Philippines that have implemented the double cedula tax to extend the penalty-free payment deadline for the cedula tax to June 30, 1908. Additionally, it permits provincial boards, excluding those in Cagayan and Isabela, to postpone the penalty-free payment of the land tax to September 30, 1908. This act overrides previous regulations and is effective immediately upon its passage.
May 13, 1908
ACT NO. 1821
AN ACT TO EMPOWER THE PROVINCIAL BOARDS OF THE PROVINCES THAT HAVE ADOPTED THE DOUBLE CEDULA TAX TO POSTPONE THE PERIOD FOR THE PAYMENT WITHOUT PENALTY OF THE CEDULA TAX FOR THE YEAR NINETEEN HUNDRED AND EIGHT TO JUNE THIRTIETH, NINETEEN HUNDRED AND EIGHT, AND EMPOWERING THE PROVINCIAL BOARDS OF ALL PROVINCES, WITH THE EXCEPTION OF CAGAYAN AND ISABELA, TO POSTPONE THE PAYMENT WITHOUT PENALTY OF THE LAND TAX FOR THE YEAR NINETEEN HUNDRED AND EIGHT TO SEPTEMBER THIRTIETH OF SAID YEAR
SECTION 1. The provincial boards of the provinces that have adopted the double cedula tax are hereby empowered to postpone, in their discretion, the period for the payment without penalty of the cedula tax to and including June thirtieth, nineteen hundred and eight.
SECTION 2. The provincial boards of all provinces, with the exception of Cagayan and Isabela, are hereby empowered to postpone, in their discretion, to September thirtieth, nineteen hundred and eight, the period for the payment without penalty of the land tax, the provisions of Executive Order Numbered Fifty-seven, series of nineteen hundred and seven, issued in accordance with the provisions of section fifteen of Act Numbered Seventeen hundred and ninety-one to the contrary notwithstanding.
SECTION 3. This Act shall take effect on its passage.
Enacted: May 13, 1908