An act to appropriate five million pesos to be distributed by the secretary of finance among the provinces, subprovinces, chartered cities, municipalities and municipal districts on the basis of the yearly average of their shares in the proceeds of the cedula tax collected during the years nineteen hundred and thirty-three, nineteen hundred and thirty-four, nineteen hundred and thirty-five, nineteen hunched and thirty-six, and nineteen hundred and thirty-seven, to compensate the said branches of the government for the loss from their revenues on account of the abolition of the cedula tax