the prison doctor; the spiritual adviser of the condemned; the chaplain, or chaplains, of the prison; the counsel of the condemned; and any of the relatives or friends of the condemned, not exceeding ten in number. SEC. 3. All provisions of the Spanish Penal Code, of Act Numbered Four hundred and fifty-one of the Philippine Commission, and of any other statute, rule, regulation, or order in conflict or inconsistent with the provisions of this Act are hereby repealed: Provided, That the terms of this Act shall not apply to the Moro Province, in which province the laws in force with respect to executions at the time of the passage of this Act shall continue in full force and effect. SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of" An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred. SEC. 5. This Act shall take effect on its passage. [No. 1578.] AN ACT Authorizing the refund of moneys received at land tax sales and interest thereon upon conveyance of such land to provincial treasurer as trustee by purchaser, extending the time for the redemption of realty by the delinquent taxpayer and the re-conveyance to him of such real estate by purchaser, providing for the confiscation of such real estate in case it is not redeemed, and for other purposes. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. The provincial treasurers of all provinces organized under the Provincial Government Act, Numbered Eighty-three, are hereby authorized, with the approval of the Governor-General first had, to refund to holders of all deeds or certificates of purchase of real property sold at public auction for delinquent taxes due thereon, the amount paid by such purchaser at the said tax sale and the amount of any taxes, penalties, costs, or interest legally paid by him on said real property subsequent to the sale, together with interest thereon at the rate of fifteen per centum per annum from the date of actual payment of any or either of such sums, to the date of the refund hereby authorized. The holder of any such deed or certificate of purchase, before receiving the refund hereby authorized, shall convey by proper conveyance, sufficient under the law, to the provincial treasurer as trustee, all his title and interest in and to the land described in such tax deed or certificate of purchase; and the provincial treasurer shall cause the said deed to be recorded in the office of the register of deeds of the province where the land is situated. No fees for the registration of such deeds shall be charged or collected by such register of deeds. SEC. 2. As soon as practicable after the conveyance of any such interest from the holder of any tax deed or certificate of purchase as provided in section one of this Act, the provincial treasurer shall notify the former owner of the real estate so redeemed, or his legal representative, by a notice deposited in the mail and addressed to the municipality and barrio in which the said real property is situated, setting forth the status of said property and that he will be allowed to redeem the same within six months from the date of the mailing of said notice by paying to the said provincial treasurer the amount paid to such purchaser, together with interest thereon at the rate of fifteen per centum per annum from the date of such conveyance from said purchaser to the date of redemption by such former owner or his legal representative: Provided, That in the event that any taxes, penalties, costs, or interest have become due since the sale of the said real property and have not been paid by the purchaser and included in the refund made to him by the provincial treasurer, then, the owner in addition to the payment of the amount refunded the purchaser with interest as provided above shall also be required to pay the tax, penalties, costs; and interest which may have become due subsequent to the sale of the said real property. Upon the redemption by the former owner or his legal representative of said real estate in the manner above provided the provincial treasurer, as such trustee, shall convey by proper conveyance, sufficient under the law, the said real estate to the said former owner or his legal representative. SEC. 3. All real property conveyed in accordance with the provisions of section one of this Act, which shall not be redeemed by the original owner or his legal representative within six months from the date of the mailing of the notice by the provincial treasurer as prescribed in section two hereof, shall be considered as confiscated as provided in section eighty-one of the Municipal Code, and the provincial treasurer as such trustee shall forthwith convey by proper conveyance, sufficient under the law, the said real estate to the municipality in which the same is situated. SEC. 4. All conveyances of real estate as provided in this Act shall be acknowledged by the clerk of the Court of First Instance of the province in which such land is situate, free of charge, and it shall not be necessary to affix to such deeds the stamps required by section one hundred and sixteen of the Internal Revenue Law of nineteen hundred and four. SEC. 5. In making the refund authorized by section one of this Act, the provincial treasurer shall charge against the municipality in which the real property is situated such part of the refund as will equal the amount received by it on the original distribution of the proceeds of the sale. SEC. 6. Sections one, two, three, and four of this Act shall apply to the city of Manila: Provided, That the duties therein prescribed for provincial treasurers shall be performed by the City Assessor and Collector of the city of Manila under the direction of the Municipal Board, except that refunds shall be made by the disbursing officer of the city of Manila, subject to the approval of the Municipal Board and of the Governor-General. Refunds in the city of Manila shall be made out of any funds in the Insular Treasury to the credit of the city of Manila, and an indefinite appropriation is hereby created for the amount of such refunds, which shall be charged wholly to the city of Manila. SEC. 7. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred. SEC. 8. This Act shall take effect on its passage. [No. 1579.] AN ACT Suspending the collection of the land tax for the calendar year njneteen hundred and seven in all the provinces of the Philippine Islands organized under the provisions of Act Numbered Eighty-three, and in all the munipalities therein organized under the provisions of Act Numbered Eighty-two, providing for the reimbursement to the provinces and municipalities of fifty per centum of the sums which they will lose by reason of the suspension of the land tax, and appropriating toward such reimbursement the sum of six hundred and sixty-six thousand nine hundred and twentyseven pesos and sixty-three centavos from any funds in the insular treasury not otherwise appropriated. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. The collection of the land tax for the calendar year nineteen hundred and seven in all the provinces of the Philippine Islands organized under the provisions of Act Numbered Eightythree, and in all the municipalities therein organized under the provisions of Act Numbered Eighty-two, is hereby suspended, and no land tax shall be collected in said provinces and municipalities for the calendar year nineteen hundred and seven; but this suspension shall not affect the collection of taxes due for prior years and still uncollected. The existing laws in relation to land taxes shall continue in full force and effect, except as provided in this Act and in Act Numbered Fourteen hundred and fifty-five as amended. SEC. 2. The Central Equalizing Board provided for by Act Numbered Fourteen hundred and fifty-five, as amended, is hereby directed, upon completion of its labors, to certify to the Philippine Commission the total assessed valuation of the taxable real property in the provinces and municipalities specified in section one of this Act, and the Philippine Commission shall thereupon appropriate an amount equal to fifty per centum of the maximum tax collectible on, under, and by reason of said assessment, as certified by the said Central Equalizing Board, less such credits as are hereinafter provided for. The said appropriation shall be distributed among the various provinces and municipalities on the basis of the assessed valuation of the taxable real property in each under the assessment provided for by Act Numbered Fourteen hundred and fifty-five as amended, assuming that each province and municipality has levied the maximum lawful rate of taxation. SEC. 3. As a partial payment of the amount due each province and municipality as provided for in the preceding section there is hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, the sum of six hundred and sixty-six thousand nine hundred and twenty-seven pesos and sixty-three centavos, for the purpose of paying to each province and municipality each month for a period of six months commencing January first, nineteen hundred and seven, an amount equal to fifty per centum of the monthly refund now being made to each province and municipality under the provisions of Act Numbered Fourteen hundred and fifty-five, as amended, and of Act Numbered Fourteen hundred and seventy-five. SEC. 4. The payments made in accordance with the preceding section shall be considered as credits on the amount due under the provisions of section two of this Act; and when the appropriation provided for in said section is made it shall be for a sum equal to the total amount due as therein authorized, less six hundred and sixtysix thousand nine hundred and twenty-seven pesos and sixty-three centavos, the amount appropriated by section three of this Act; and the necessary adjustment of payments to provinces and municipalities to carry into effect the purposes of this Act shall be made by the Insular Auditor. SEC. 5. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with. section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred. SEC. 6. This Act shall take effect on its passage. [No. 1580.] AN ACT Making appropriations for certain public works, permanent improvements, and other purposes of the Insular Government. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. The following sums, in Philippine currency, or so much thereof as may be necessary, are hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, for certain public works, permanent improvements, and other purposes of the Insular Government: BUREAU OF HEALTH. For the extension of the water supply system at the Culion Leper Colony as contemplated by resolution of the Commission, dated June fifteenth, nineteen hundred and six, ten thousand pesos. BUREAU OF LANDS. For the purchase of land adjoining the Exposition Grounds on Calle Herran, Ermita, Manila, as contemplated by resolution of the Commission, dated August eighteenth, nineteen hundred and six, twenty-one thousand and twenty-eight pesos and seventy-five centa VOS. For the purchase, from settlers, of improvements upon and rights to land required for the Iwahig Penal Settlement, as contemplated by resolution of the Commission, dated October fifth, nineteen hundred and six, one thousand and seventy-nine pesos and eighty centavos. In all, for the Bureau of Lands, twenty-two thousand one hundred and eight pesos and fifty-five centavos. BUREAU OF PUBLIC WORKS. For the construction of necessary hospital buildings and their permanent equipment, for the Bureau of Prisons, as contemplated by resolution of the Commission, dated November tenth, nineteen hundred and six, one hundred thousand pesos. For the construction of buildings and their permanent equipment, on the San Lazaro Hospital grounds, Manila, to provide for the care of two hundred and fifty additional insane persons, as contemplated by resolution of the Commission, dated November tenth, nineteen hundred and six, fifty-five thousand pesos. For the construction of schoolhouses in the provinces, to be allotted by the Secretary of Public Instruction, three hundred thousand pesos: Provided, That upon the recommendation of the Secretary of Public Instruction the provisions of existing law requiring that construction be by contract if practicable may be waived by the Governor-General and any project in whole or in part be carried through by voluntary or other labor: And provided further, That not to exceed fifty thousand pesos of the amount hereby appropriated may be expended in aiding the city of Manila to erect a suitable building for an intermediate school, under conditions to be fixed by the Secretary of Public Instruction. For the construction of Constabulary barracks and quarters, one hundred thousand pesos. For the improvement of the trail through the mountains, connecting the completed portions of the Cebu-Toledo wagon road, five thousand pesos. For the reconstruction of retaining wall and wharf along the Pasig River at Malacañan, and alterations in Governor-General's residence, fifteen thousand pesos. For grading grounds pertaining to the buildings occupied by the Bureau of Science on Calle Herran, Ermita, Manila, four thousand and sixty pesos. For the construction of a residence for the Governor-General, at Baguio, Benguet, thirty thousand pesos, as authorized by resolution of the Commission, dated September eighth, nineteen hundred and six. In all for the Bureau of Public Works, six hundred and nine thousand and sixty pesos. The unexpended balance of funds appropriated by Act Numbered Thirteen hundred and forty-two, for Government buildings, Baguio," is hereby made available for the construction, at a cost not exceeding five thousand pesos, of a building for the use of employees of the Bureau of Public Works who may be stationed there, pursuant to resolution of the Commission, dated April eighteenth, nineteen hundred and six. BUREAU OF NAVIGATION. For the expense of investigations in regard to the improvement of the port of Manila and other harbors, as contemplated by resolution |