"Section 1. All the unpaid real property taxes due on any real property forfeited to the provincial or city government on or prior to January first, nineteen hundred and thirty-nine, or delinquent in the payment of taxes for more than one year prior to January first, nineteen hundred and thirty-nine, and all penalties that have become due thereon and remaining unpaid are remitted, on condition that fifty per centum of the tax corresponding to the year nineteen hundred and thirty-eight, and the entire tax corresponding to the year nineteen hundred and thirty-nine is fully paid on or before April thirtieth, nineteen hundred and forty."