penalty, for a period not exceeding six months. ( v ) Remission of land tax . — To remit, by a resolution, by reason of general failure of crops or for other good and sufficient cause, the collection of the land tax in the province in whole or in part for a period not exceeding one year at a time. The depa rtment governor, also, may of his own motion remit the collection of the land tax in any of the provinces organized under this title in accordance with the provisions of subsection ( i ) of section two thousand five hundred and seventy-one hereof. HEcIDa ( w ) Increased cedula tax . — To provide by resolution, in its discretion, for the increased cedula tax, and said resolution shall be and remain in force and effect during the year of its adoption and also subsequent years without further action by the board  until repealed by another resolution of said board, and perform such other duties regarding the cedula tax as are imposed by law on provincial boards generally. ( x ) Approval by department governor . — No appropriation or resolution made pursuant to the provisions of subsections ( q ), ( r ), ( s ), ( t ), ( u ), ( v ), and ( w ) of this section shall be valid or take effect until it shall have been approved by the department gov ernor, or unless and until thirty days after receipt of notice thereof by the department governor shall have passed without the disapproval of the department governor having been given. ICAcHE (y) Offices and equipment for certain officers . — To provide and equip by construction, purchase, or renting suitable offices for the following officers, in addition to such provincial officers herein expressly provided, to wit, district auditor, division  superintendent of schools, and observer for the Weather Bureau, and such other officers as may be authorized to render service in connection with the provincial governments herein established. ( z ) Surveys and examinations . — To order, in its discretion the execution by the senior supervising engineer at provincial expense of such minor surveys and examinations as may be necessary to determine the advisability of making public improvements, eithe r by the provincial government, the department, or the Insular Government, within the jurisdiction of the province. But no survey or examination costing more than five hundred pesos shall be commenced without the previous approval of the department Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 813