Extension for Manila Real Estate Tax Listing

Section 1 postpones the deadline fixed by Section 51 of Act No. 183 for the City of Manila assessor and collector to complete the listing and valuation of real estate in the city.
The listing and valuation must be completed on or before the first day of February, nineteen hundred and two, instead of the first day of December, nineteen hundred and one.
Section 1 grants an extension of time for hearing complaints relating to the equity of the listing and the assessed value of real property within the city of Manila.
Section 1 extends the time for appeals from the decision of the city assessor and collector upon such complaints.
Section 1 extends the time for meeting by the board of tax appeals and hearing on all appeals transmitted to it.
Section 1 extends the time when taxes on lands and improvements within the city of Manila shall become delinquent.

Section 2 makes Subsection (f) of Section 1 of Act No. 320 applicable to the City of Manila and its inhabitants.
Section 2 exempts from the cedula tax any person who pays to the City of Manila, as taxes on real estate or as an industrial tax, for the year nineteen hundred and two and succeeding years, an amount in excess of one peso.
Section 2 requires that every person exempted from the cedula tax be entitled to receive a cedula free of charge from the city assessor and tax collector.
Section 2 provides that the cedula issued free of charge is for identification and to avoid disqualification to testify, execute an instrument, and vote or to hold office.
Section 2 requires that cedulas issued under this exemption be in the same form as those issued upon payment of one peso.
Section 2 requires that free cedulas have the words “issued free” printed across their face.

Section 3 repeals all Acts and parts of Acts inconsistent with Act No. 323.
The repeal applies only to the extent of inconsistency.

Section 4 directs expedited passage of the bill because the public good requires speedy enactment.
Section 4 ties the expedited passage to Section 2 of “An Act prescribing the order of procedure by the Commission in the enactment of laws,” passed September twenty-sixth, nineteen hundred.