Nothing in this act shall be so construed as to prevent any taxpayer who has heretofore taken advantage and accepted the benefits of any of the acts referred in section eight, and who has lost or who, prior to the thirty-first day of December, one thousand nine hundred and thirty-eight, may lose the rights, benefits, privileges and opportunities under such act, from taking advantage and receiving the benefits of this act.
72 P.S. § 5571h