any tax or taxes throughout the territory of their respective provinces or in any part thereof for a period not to exceed six months, in any year, provided such extension is requested on account of a general  failure of the crops or the existence of sufficient reasons justifying such extensions. [2599.] S ECTION  2092 . Tax for Benefit of Roads and Public Works . — In the Mountain Province and the Province of Nueva Vizcaya there shall be collected and annual tax of two pesos from every male inhabitant of the province over eighteen years and under sixty years  of age, the proceeds of which shall accrue to the road and public-works fund of the respective provinces wherein the tax shall be collected. For purposes of convenient designation this tax shall be known as the road tax. [1396-19.] S ECTION  2093 . Classes of Persons Exempt from Road Tax.  — The following classes of persons shall be exempt from the road tax: ( a ) Soldiers and sailors of the United States Army and Navy, and civilian employees of the military branch of the United States Government in the Philippine Islands; EHACcT ( b ) Consular and diplomatic representatives and officials of foreign powers in the Philippine Islands; ( c ) Paupers; ( d ) Insane  persons; and ( e ) Persons serving a sentence of more than one year in a public prison. [1396-19.] S ECTION  2094 . Exemption of Particular Communities from Payment of Road Tax . — When, in the opinion of the provincial board the inhabitants of any township or settlement have not advanced sufficiently in civilization to make the collection of this tax pract icable, or in the public interest, the board may, by resolution, with the approval of the Secretary of the Interior first had, exempt the inhabitants of such township or settlement from the payment of this tax. [1396-19.] S ECTION  2095 . Delinquency . — The road tax shall be deemed to be Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 616