The Municipal code and the Provincial government act, being Act no. 82, entitled "A general act for the organization of municipal governments in the Philippine islands", and Act no. 83, entitled "A general act for the organization of provincial governments in the Philippine islands" as amended by the acts of the Philippine commission down to and including May 31, 1905, revised and codified by the Committee on revision and codification appointed by the governor-general. Published by authority of the Philippine commission.

THE MUNICIPAL CODE.

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discontinued and held for naught, and the title to the land
shall remain in the delinquent taxpayer, subject only to the
lien for taxes on the assessment as reduced in accordance
with section one hereof: Provided, That if the amount of Proviso.
taxes due on the reduced assessment is not paid within the
said three months, the same procedure shall be followed in
their collection as in other cases of delinquent taxes.
SEC. 4. In cases of excessive taxation described in section Redemption.
one hereof in which the land shall have been sold to a third
person for failure to pay taxes, the delinquent taxpayer, upon
redeeming his land by paying to the purchaser the amount
required by law to be paid, shall be entitled to a credit, for
use in payment of future taxes, for the amount expended
by him over and above the tax without penalty at the
reduced assessment. In case the land shall have been purchased by the Government, the proceedings shall be by the
provincial board declared null and void, and the title shall
revert to the delinquent taxpayer on payment of the amount
due on the assessment, as reduced in accordance with the
terms of section one of this Act, within three months from
the passage of this Act.-Act 881, September 10, 1903.
Note 2.-SECTION 1. (a) Provincial boards are hereby Revision by proauthorized to revise and correct, with the approval of the vincial boards.
Insular Treasurer first had, any and all erroneous assessments and valuations for the purpose of taxation on the
assessment lists of the municipalities, and to make a correct
assessment and state the true valuation in money of the
United States in each case where a protest shall be filed
with the provincial board and where it is made clear that
the assessment stated upon the assessment lists is erroneous
and unjust; and the assessment lists when so corrected shall
be as lawful and valid for all purposes as though the assessment had been made by the board of tax revision at the
proper time. Such reassessment and revaluation shall be Notice.
made on due notice to the individuals concerned and to the
municipal authorities of the municipality in which the land
to be reassessed or revalued is situate, and the municipal
authorities and all other persons concerned shall be entitled
to be heard by said provincial board before any reassessment
or revaluation is made. The action of the majority of the No appeal.
provincial board in the making of any reassessment or
revaluation shall be deemed to be the action of the board and
binding, and from such action there shall be no appeal. The
Insular Treasurer may also, in his discretion, direct that
such revision be made by the provincial board, as herein
provided.
(b) In all cases in which the land has been assessed for Excessiveassessthe years nineteen hundred and two, nineteen hundred and ment.
three, or nineteen hundred and four at more than fifty per
centum above the valuation fixed by the provincial board,
said board shall reduce such excessive assessment to the Reduction.
amount of the assessment and true valuation fixed by the
board, and the provincial treasurer shall enter the corresponding reduction upon the proper records of the province
and of the municipality in which the land affected is situate.
In case the taxes have been paid upon the excessive assessment as described in this paragraph it shall be the duty of
the provincial board and the provincial treasurer to allow Credit.
a credit of the excess payment upon any land taxes due or
to be become due until such excess payment shall have been
satisfied. In case the tax has not been paid on such excessive Payment withassessment the taxpayer shall be allowed to pay the tax on outpenalty.
the reduced assessment without penalty within a period of
thirty days from the date of notice to such taxpayer of the
action of the board.