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[ Act No.

1365, July 03, 1905 ]


AN ACT PRESCRIBING AND ADOPTING THE ARMS AND A GREAT SEAL OF THE
GOVERNMENT OF THE PHILIPPINE ISLANDS, AND PROVIDING FOR THE USE AND
CUSTODY OF THE GREAT SEAL.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. There is hereby prescribed and adopted the arms and a Great Seal of the Government of the Philippine
Islands, of the designs hereinafter described:

Arms: Paleways of thirteen pieces, argent and gules; a chief azure; over all the arms of Manila, per fess gules and
azure, in chief: the castle of Spain or, doors and windows azure, in base a sea-lion, argent langned and armed gules,
in dexter paw a sword hilted or Crest: The American eagle displayed proper. Beneath, a scroll with the words
"Philippine Islands inscribed thereon.

SEC. 2. The Great Seal shall be circular in form, with the arms as described in section one, but without the scroll and
the inscription thereon, and surrounding the whole a double marginal circle within which shall appear the words
"Government of the Philippine Islands," "United States of America," the two phrases being divided by two small livepointed stars.

SEC. 3. The Great Seal shall be and remain in the custody of the Executive Secretary, and shall be affixed to or
placed upon all commissions signed by the Governor-General, and upon such other official documents and papers of
the Government of the Philippine Islands as may by law be provided, and as may be required by custom in the
discretion of the Governor-General.

SEC. 4. For the purpose of affixing or placing the Great Seal, as provided in section three of this Act, the colors of the
arms shall not be considered an essential part thereof, and an impression from the engraved seal, according to the
design herein before described, on any commission or other official document or paper, shall be valid to all intents
and purposes, whether such colors or a representation of such colors be employed or not.

SEC. 5. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 6. This Act shall take effect on its passage.

Enacted, July 3, 1905.

[ Act No. 1366, July 03, 1905 ]


AN ACT CREATING THE PORT OF JURATA, ON THE ISLAND OF CAGAYAN DE JOLO, A
PORT OF ENTRY, AND AMENDING SECTION THREE HUNDRED AND L ONE OF ACT
NUMBERED THREE HUNDRED AND FIFTY-FIVE, AS AMENDED.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The port of Jurata, on the Island of Cagayan de Jolo, in the Jolo collection district, is hereby created a
port of entry.

SEC. 2. The following employees are hereby authorized at said port: One collector of customs, class seven, who shall
act as disbursing clerk without additional compensation; one interpreter and clerk, Class I; and such number of
boatmen at a total expense of not to exceed twenty pesos, Philippine currency, per month, as may be necessary for
the proper conduct of the customs business at said port.

SEC. 3. Section three hundred and one of Act Numbered Three hundred and fifty-five, entitled "An Act to constitute
the Customs Service of the Philippine Archipelago and to provide for the administration thereof," as amended by Act
Numbered Eight hundred and ninety-eight, is hereby further amended hj inserting, after the word "Bongao" in the
eighth line of said section, the word "Jurata."

SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws,'" passed September twenty-sixth, nineteen hundred.

SEC. 5. This Act shall take effect on its passage.

Enacted, July 3, 1905.

[ Act No. 1367, July 03, 1905 ]


AN ACT AUTHORIZING- THE PROVINCIAL BOARD OF ILOCOS SUR TO MAKE A LOAN OF
A SUM NOT EXCEEDING FIVE THOUSAND PESOS FROM PROVINCIAL FUNDS TO THE
MUNICIPALITY OF CANDON TO BE USED FOR MUNICIPAL SCHOOL PURPOSES AND IN
THE ALTERATION AND REPAIR OF THE OLD CASA PRESIDENCIA.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The provincial board of Ilocos Sur is hereby authorized to loan from provincial funds a sum not
exceeding five thousand pesos to the municipality of Candon. to be used for municipal school purposes and in the

alteration and repair of the old casa presidencia of the municipality, one half of the building, when repaired, to be used
for municipal offices and the other half to be used for school purposes until such time as an intermediate school
building for the municipality shall be provided. Such loan shall be repaid to the provincial treasury, without interest,
within three years from the date of the acceptance of the loan or within such other period less than three years and in
such amounts and at such times as may be fixed by the provincial board.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws,"' passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, July 3, 1905.

[ Act No. 1368, July 06, 1905 ]


AN ACT TO PROVIDE FOR THE GRANTING OF A FRANCHISE TO CONSTRUCT,
MAINTAIN, AND OPERATE TELEPHONE AND TELEGRAPH SYSTEMS, AND TO CARRY ON
OTHER ELECTRICAL TRANSMISSION BUSINESS IN AND BETWEEN THE PROVINCES,
CITIES, AND MUNICIPALITIES OF THE ISLAND OF LUZON.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. There is hereby granted, for a period of fifty years from and after the passage of this Act, upon the
considerations and conditions herein contained, to John I. Sabin and Louis Glass and their successors or assigns the
right and privilege to construct, maintain, and operate in the Island of Luzon and in and between the provinces, cities,
and municipalities thereof a telephone and and telegraph system, to carry on the business of transmitting messages
and signals by means of electricity in and between said provinces, cities, and municipalities, and for the purpose of
operating said telephone and telegraph system and of transmitting messages and signals by means of electricity to
construct telephone and telegraph lines in and between said provinces, cities, and municipalities, to construct,
maintain, and operate and use all apparatus, conduits, and appliances necessary for the electrical transmission of
messages mid signals, to erect poles, string wires, build conduits, lay cables, and to construct, maintain, and use
such other approved and generally accepted means of electrical conduction in. on. over, or under the public roads,
highways, lands, bridges, streets, lanes, alleys, avenues, and sidewalks of said provinces, cities, and municipalities as
may lie necessary and best adapted to the transmission of messages and signals by means of electricity: Provided,
however. That c all poles erected and all conduits constructed or used by the grantees, their successors or assigns,
shall lie located in the places designated by provincial, city, or municipal authorities, as the case may be, and poles
shall be straight and smooth and erected and painted in a good, substantial, and workmanlike manner to the

satisfaction of such authorities, but it shall not be obligator on the grantees, their successors or assigns, to paint poles
except in cities and centers of population of municipalities: And provided further, That 1 said poles shall be of such a
height and the wires or conductors strung or used by said grantees shall be so placed and safeguarded as to prevent
danger to life or property by reason of contact with electric light, power, or street railway wires or conductors: And
provided further, That upon reasonable notice and by resolution of the proper Insular, provincial, city, or municipal
authorities, the grantees, their successors or assigns, may be required to relocate poles or remove or raise wires or
other conductors so as to permit the passage of buildings or other structures from one place to another, one-half the
actual cost of such relocation of poles or raising or removal of wires or other conductors to be paid by the person at
whose instance the building or structure is moved; and, at the expense of the grantees, their successors or assigns,
to relocate conduits, poles, and wires and to raise or remove wires or other conductors when the public interest so
requires in order to enable Insular, provincial, city, or municipal authorities to prosecute and complete any public work.

Should the grantees, their successors or assigns, fail, refuse, or neglect within a reasonable time to relocate their
poles, conduits, or wires or other conductors or to raise their wires or other conductors when so directed by the proper
Insular, provincial, city, or municipal authorities, then said authorities may relocate said poles, conduits, or wires or
other conductors or raise said wires or other conductors at the expense of the grantees, their successors or assigns:
And provided further. That whenever twenty-five or more pairs of open wires or other conductors are carried on one
line of poles in any city or municipal center, said wires or conductors shall be placed in one cable and whenever more
than two hundred and fifty pairs of wires or other conductors in cables are carried on one line of poles, said cables
shall be placed underground.

SEC. 2. For the purpose of erecting and maintaining poles or other supports for said wires or other conductors or for
the purpose of laving and maintaining underground said wires, cables, or other conductors, it shall be lawful for the
grantees, their successors or assigns, under such regulations and orders as may be prescribed by Insular, provincial,
city, or municipal authorities, to make excavations and lay conduits in any of the public places, lands, roads, highways,
streets, lanes, alloys, avenues, bridges, or sidewalks in or between the said provinces, cities, or
municipalities: Provided, however, That any public place, road, highway, street, lane, alley, avenue, bridge, or sidewalk
disturbed, altered, or changed by reason of the erection of poles or other supports or the laying underground of wires
or other conductors shall wherever disturbed, altered, or changed be repaired and replaced in a good, substantial,
and work-manlike manner by said grantees, their successors or assigns, to the satisfaction of the Insular, provincial,
city. or municipal authorities, as the case may be. Should the grantees, their successors or assigns, after reasonable
written notice from said authorities, fail, refuse, or neglect to repair and replace in a good, substantial, and
workmanlike manner to the satisfaction of said Insular, provincial, city, or municipal authorities any part of a public
place, road, highway, street, lane, alley, avenue, bridge, or sidewalk altered, changed, or disturbed by said grantees,
their successors or assigns, then the Insular, provincial, city, or municipal authorities, as the case may be, shall have
the right to have the same property repaired and placed in good order and condition at the cost and expense of the

grantees, their successors or assigns.

SEC. 3. All telegraph and telephone lines and systems for the transmission of messages and signals by means of
electricity owned, maintained, or operated by the grantees, their successors or assigns, shall be maintained and
operated at all times in a complete, modern, first-class style as understood in the United States, and it shall be the
further duty of said grantees, their successors or assigns, to modify, improve, and change such telephone and
telegraph system, or system for the transmission of messages by means of electricity, in such manner and to such
extent as the progress of science and improvements in the method of transmission of messages and signals by
means of electricity may make reasonable and proper.

SEC. 4. The grantees, their successors or assigns, shall keep a separate account of the gross receipts of the
telephone, telegraph, and electrical transmission business transacted by them in the city of Manila and in each of the
municipalities of the various provinces and shall furnish to the Insular Auditor and the Insular Treasurer a copy of such
account not later than the thirty-first day of July of each year for the twelve1 months preceding the first day of July. For
the purpose of auditing the accounts so rendered to the Insular Auditor and Insular Treasurer all of the books and
accounts of the grantees, their successors or assigns, shall be subject to the official inspection of the Insular Auditor,
or his authorized representatives, and in the absence of fraud or mistake the audit and approval by the Insular Auditor
of the accounts so rendered to him and to the Insular Treasurer shall be final and conclusive evidence as to the
amount of said gross receipts.

SEC. 5. The grantees, their successors or assigns, shall be liable to pay the same taxes on their real estate,
buildings, and personal property exclusive of the franchise as other persons or corporations are now or hereafter may
lie required by law to pay. The grantees, their successors or assigns, shall further pay to the Insular Treasurer each
year, within ten days after the and it and approval of the accounts as proscribed in section four of this Act, two per
centum of all gross receipts of the telephone, telegraph, or other electrical transmission business transacted under
this franchise by the grantees, their successors or assigns, and the said percentage shall be in lieu of all taxes on the
franchise or earnings thereof.

SEC. 6. As a guaranty that the franchise has been accepted in good faith and that within eighteen months from the
date of the passage of this Act, the grantees, or their successors or assigns, will begin the business of transmitting
messages by telephone and will lie fully equipped and ready to operate according to the terms of this franchise one
thousand telephones in the city of Manila, the said grantees shall deposit at the time of such acceptance, with the
Insular Treasurer, fifty thousand pesos or negotiable bonds of the' United States or other securities, approved by the
Governor-General, of the face value of fifty thousand pesos: Provided, however, That if the deposit is made in money
the same shall be deposited at interest in some interest-paying bank approved by the Governor-General and all
interest accruing and due on such deposit shall he collected by the Insular Treasurer and paid to the grantees, their

successors or assigns, on demand: And provided further, That if the deposit made with the Insular Treasurer be
negotiable bonds of the United States or other interest-bearing securities approved by the Governor-General, the
interest on such bonds or securities shall be collected by the Insular Treasurer and paid over to the grantees, their
successors or assigns, on demand. Should the said grantees, their successors or assigns, for any cause other than
the act of God, the public enemy, usurped or military power, martini law, riot, civil commotion, or inevitable cause, fail,
refuse, or neglect to begin within eighteen months from the date of the passage of this Act, the business of
transmitting messages by telephone, or fail, refuse, or neglect to be fully equipped and ready to operate within
eighteen months from the date of the passage of this Act one thousand telephones in the city of: Manila according in
the terms of this franchise, then the deposit prescribed by this -section to be made with the Insular Treasurer, whether
in money, ' bond', or other securities, shall become the property of the Insular Government as liquidated damages
caused to such Government by such failure, refusal, or neglect, and thereafter no interest on said bonds or other
securities deposited shall be paid to the grantees, their successors or assigns. Should the said grantees, their
successors of assigns, begin the business of transmitting messages by telephone and be ready to operate according
to the terms of this franchise one thousand telephones in the city of Manila within eighteen months from the date of
the passage of this Act, then and in that event the deposit prescribed by this section shall be returned by the Insular
Government to the grantees, their successors or assigns.

SEC. 7. The books and accounts of the grantees, their successors or assigns, shall be subject to official inspection at
any and all times by the Insular Auditor or his authorized representatives.

SEC. 8. The rights herein granted shall not be exclusive, and e the right and power to grant to any corporation,
association, or person other than the grantees franchises for the telephonic, telegraphic, or electrical transmission of
messages or signals shall not he impaired or affected by the granting of this franchise: Provided.That the poles
erected, wires strung, or conduits laid by virtue of any franchise for telephone, telegraph, or other electrical
transmission of messages and signals granted subsequent to this Act shall be so placed as not to impair the efficient
and effective transmission of messages or signals under this franchise: And provided further, That the grantees of
this franchise may be required by the Philippine Commission to remove, relocate, or replace their poles, wires, or
conduits, but in such case the reasonable cost of the removal, relocation, or replacement shall be paid by the
grantees of the
subsequent franchise or their successors or assigns to the grantees of this franchise or their successors or assigns.

SEC. 9. The grantees, their successors or assigns, shall hold the Insular, provincial, city, and municipal governments
harmless from all claims, accounts, demands, or actions arising out of accidents or injuries, whether to property or to
persons, caused by the construction or operation of the telephone, telegraph, or other electrical transmission system
of the said grantees, their successors or assigns.

SEC. 10. The city of Manila and the municipalities in which the grantees, their successors or assigns, may establish
telephone, telegraph, or any other system of electrical transmission of messages and signals shall have the privilege
of using, without compensation, the poles of the grantees, their successors or assigns, for the purpose of installing,
maintaining, and operating a lire and police telephone alarm system, but the wins of such lire and police telephone
alarm system shall the so placed, strung, stretched, and insulated as not to interfere with the efficient transmission of
messages and signals by the grantees, their successors or assigns.

SEC. 11. Within ninety days after the date of the passage of this Act the grantees shall file with the Executive.
Secretary of the Philippine Islands their written acceptance of the franchise granted by this Act and of all the terms
and conditions thereof, and the grantees shall begin the construction of their telephone system in the city of Manila
within six months from the date of such acceptance and shall begin the business of transmitting messages by
telephone and be fully equipped and ready to operate one thousand telephones in said city within eighteen months
from the date of the passage of this Act unless prevented by act of God, the public enemy, usurped or military power,
martial law, riot, civil commotion, or inevitable cause.

The failure, refusal, or neglect to comply with any of the terms and conditions required of the grantees, their
successors or assigns, by this Act, shall subject the franchise to forfeiture unless such failure, refusal, or neglect was
directly and primarily caused by act of God, the public enemy, usurped or military power, martial law, riot, civil
commotion, or inevitable cause.

SEC. 12. Until the grantees, their successors or assigns, shall have in operation four thousand telephones in the city
of Manila the rates to be charged by the grantees, their successors or assigns, shall not exceed the following:
A.

Subscribers Cor telephones other than residence telephones, having an individual and metallic circuit, with
unlimited exchange switching, shall pay monthly in advance a Hat rate not to exceed thirteen pesos, or, at the
option of the grantees, their successors or assigns, in lieu of such flat rate not: to exceed ten centavos per switch,
telephone rent free;

B.

Subscribers for telephones other than residence telephones, having a party wire, with not exceeding two
subscribers on the same line and unlimited exchange switching, shall each pay monthly in advance a flat rate of
not to exceed nine pesos, or, at the option of the grantees, their successors or assigns, in lien of such flat rate, not
to exceed ten centavos per switch, telephone rent free;

C.

Subscribers for telephones other than residence telephones, having a party wire, with four or more
subscribers on the same line and unlimited exchange switching, shall each pay monthly in Sdvance a flat rate of
not to exceed six pesos, or, at the option of the grantees, their successors or assigns, in lieu of such flat rate, not
to exceed ten centavos per switch, telephone rent free;

D.

Subscribers, having residence telephones on an individual and metallic circuit and unlimited exchange
switching, shall pay monthly in advance a flat rate of not to exceed ten pesos;

E.

Subscribers, having residence telephones on party wire, with two subscribers on the same line and unlimited
exchange switching, shall each pay monthly in advance a flat rate of not to exceed seven pesos;

F.

Subscribers, having residence telephones on party wire, with four or more subscribers on the same line and
unlimited exchange switching, shall each pay monthly in advance a flat rate of not to exceed five
pesos:Provided, That these rates shall only apply within the following described limits in the city of Manila :

Commencing at a point on the shore of Manila Bay, about one hundred and fifty feet distant in a northerly direction
from the north line of Calle de Moriones, prolonged so as to intersect said shore, and running in a straight line from
said point to a point about one hundred and fifty feet northwest of the junction of Calle Zurbaran and Calle Feliz.
thence in a straight line to a point on the Estero de Valeneio about one hundred feet north of Calle de Santa Mesa,
thence following the center line of said estero to the center line of the Pasig River, thence following said, center line of
the Pasig 'River in a westerly direction to a point opposite the mouth of the Estero Paeo, thence following the center
line of the said Estero Paco to a point about one hundred and fifty feet south of the Paco Bridge, thence westerly in a
straight li,ne parallel with Calle de llerran to a point about one hundred and fifty feet east of Calle Nueva, thence in a
southerly direction parallel with Calle Nueva to a point about two hundred feet north of the Estero de San Antonio,
thence in a straight line in a southwesterly direction to the shore line of Manila "Ray and thence along said shore line
as now or hereafter existing to the point of beginning.

For each telephone line in the city of Manila running beyond said limits an additional charge of fifteen pesos per
annum may be made for each additional quarter mile, or fraction thereof greater than one hundred and twenty feet,
beyond said limits, such additional charge to be divided among the telephones on such line: Provided, however,That
whenever there arc twenty-five or more pairs of wires or conductors in use on any line of poles or conduits or portion
thereof beyond said limits and in the city of Manila no mileage or extra, compensation in addition to the maximum
rates fixed above shall be charged to anyone for service on such wires or conductors or to anyone along said line of
poles or conduits.

SEC. 13. The right is hereby reserved to the Government of the Philippine Islands to regulate the rates to be charged
by the grantees, their successors or assigns, but any rates which may hereafter be fixed shall be sufficient to yield a
reasonable return to the grantees, their successors or assigns, upon the capital invested after making due allowance
for maintenance, operation, and other necessary expenses.

SEC. 14. The grantees may transfer, sell, or assign this franchise to any corporation formed, organized, or existing
under the laws of the Philippine Islands or of any State of the United States and such corporation shall have the right

to buy and to own said franchise. Any corporation to which this franchise is sold, transferred, or assigned shall be
subject to the corporation laws of the Philippine Islands now existing or hereafter enacted and shall be subject to all
the terms, conditions, restrictions, and limitations of this franchise as fully and completely and to the same extent as if
the franchise had been originally granted to said corporation.

SEC. 15. Should the grantees, their successors or assigns, purchase the franchise of the Sociedad de Telefonos de
Manila, all rights and privileges acquired by such franchise, shall be considered as merged in .this franchise, and the
telephone system so purchased shall be maintained, operated, and conducted under the provisions, terms,
conditions, restrictions, and limitations of this Act and the franchise under which the said Sociedad dc Idefonos de
Manila is now operating shall have no force or effect whatever after the purchase thereof by the gran lees, their
successors or assigns.

SEC. 16. No private property shall he taken for any purpose by the grantees of this franchise, their successors or
assigns, without proper condemnation proceedings and just compensation paid or tendered therefor, and any
authority to take and occupy land shall not authorize the taking, use. or occupation of any land except such as is
required for the actual necessary purposes for which the franchise is granted. All lands or rights of use and
occupation of lands granted to the grantees, their successors or assigns, shall, upon the termination of this franchise
or upon its revocation or repeal, revert to the Insular Government or the provincial or municipal government to which
such lauds or the right to use and occupy them belonged at the time the. grant thereof or the right to use or occupy
the same was conceded to the grantees, their successors or assigns.

The grantees, their successors or assigns,

shall not issue stock or bonds except; in exchange for actual cash or for property at a fair valuation equal to the par
value of the stock or bonds issued, and said grantees, their successors or assigns, shall not declare any,stock or
bond dividend. The grantees, their successors or assigns, shall not use, employ, or contract for the labor of persons
claimed or alleged to he held in involuntary servitude. This franchise is granted subject to amendment, alteration, or
repeal by the Congress of the United States.

SEC. 17. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws.'" passed September twenty-sixth, nineteen hundred.

SEC. 18. This Act. shall take effect on its passage.

Enacted, July 6, 1905.

[ Act No. 1369, July 07, 1905 ]

AN ACT PROHIBITING THE SALE, GIFT, OR OTHER DISPOSAL, IN THE PROVINCE OF


ZAMBALES, TO SOLDIERS OF THE UNITED STATES ARMY AND SAILORS AND ENLISTED
MEN OF THE UNITED STATES NAVY AND MARINE CORPS, OF ANY OF THE SO-CALLED
NATIVE WINES OR LIQUORS.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION. 1. The sale, gift, or other disposal, in the Province of Zambales, to any soldier of the United Slates Army,
Filipino Scouts excepted, or to any sailor or enlisted man of the United States Navy or Marine Corps, of any of the socalled native wines or liquors, such as '"vino," "anisado," and "tuba," is hereby prohibited and declared to be unlawful.

SEC. 2. Any person violating the provisions of section one of this Act shall, upon conviction thereof, be punishable for
each offense by a fine not to exceed two hundred pesos, or by imprisonment for a term not exceeding six months, or
by both such fine and imprisonment, in the discretion of the court.

SEC. 3. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.

Enacted, July 7, 1905.

[ Act No. 1370, July 07, 1905 ]


AN ACT AMENDING SECTION ONE HUNDRED AND THIRTY-NINE OF ACT NUMBERED
ELEVEN HUNDRED AND EIGHTY-NINE, ENTITLED "THE INTERNAL REVENUE LAW OF
NINETEEN HUNDRED AND FOUR," BY STRIKING OUT THEREFROM THE WORDS "FOR
DOMESTIC CONSUMPTION."
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section one hundred and thirty-nine of Act Numbered Eleven hundred and eighty-nine, entitled "The
Internal Revenue Law of Nineteen hundred and four," is hereby amended by striking out therefrom the words "for
domestic consumption."

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, July 7, 1905.

[ Act No. 1371, July 10, 1905 ]


AN ACT EXTENDING THE TIME FOR THE PAYMENT OF THE LAND TAX IN THE
PROVINCE OF ILOCOS SUR FOR THE YEAR NINETEEN HUNDRED AND FIVE UNTIL
OCTOBER FIRST, NINETEEN HUNDRED AND FIVE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The period for the payment, without penalty, of; the land tax for the year nineteen hundred and five, in
the Province of Ilocos Sur is hereby extended to October first, nineteen hundred and five, owing to the fact that the
land tax lists were not completed until after the date upon which such taxes should have been paid. All penalties
heretofore collected for the nonpayment of the land tax in such province for the year nineteen hundred and five are
hereby remitted, and the treasurer of said province is authorized and directed to allow a rebate of the amount of such
penalty to the taxpayer upon whom the penalty was assessed upon payment of his land tax for the year next ensuing.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted. July 10, 1905.

[ Act No. 1372, July 10, 1905 ]


AN ACT CONFERRING CONCURRENT JURISDICTION UPON THE JUSTICES OF THE
PEACE FOR THE MUNICIPALITIES OF ILOILO AND BUENAVISTA, OVER THE BARRIO OF
SANAO, ON THE ISLAND OF GUIMARAS, PROVINCE OF ILOILO.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Concurrent jurisdiction is hereby conferred upon the justices of the peace for the municipalities of Iloilo
and Buenavista over causes arising in the barrio now known as Sanao, on the Island of Guimaras, in the Province of
Iloilo, anything in existing law to the contrary notwithstanding: Provided, however, That the justice of the peace first
acquiring jurisdiction over any cause shall have exclusive jurisdiction thereof.

SEC. 2. The -public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, July 10, 1905.

[ Act No. 1373, July 11, 1905 ]


AN ACT TO AMEND ACT NUMBERED SIX HUNDRED AND NINETEEN, ENTITLED "AN
ACT TO PROMOTE GOOD ORDER AND DISCIPLINE IN THE PHILIPPINES
CONSTABULARY.
.By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Act Numbered Six hundred and nineteen, entitled "An Act to promote good order and discipline in the
Philippines Constabulary," is hereby amended by striking out section" nine and substituting in lieu thereof the
following:
"SEC. 9. It shall be the duty of all Constabulary officers having knowledge of the facts to report to the prosecuting
attorney or provincial fiscal the name of any member of the Constabulary force guilty of any of the offenses mentioned
in the preceding sections, together with the names of the witnesses against them, and it shall be the duty of the
prosecuting attorney or provincial fiscal, if upon investigation of the facts an offense appears to have been committed,
to prosecute the same before the Court of First Instance as in other criminal cases: and if the prosecuting attorney or
provincial fiscal has information from any other source of the commission of any of the offenses mentioned in sections
one, two, and three hereof he shall proceed against the offenders as in other criminal cases."
SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws.'' passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall fake effect on its passage.

Enacted, July 11, 1905.

[ Act No. 1374, July 12, 1905 ]

AN ACT AMENDING ACT NUMBERED THREE HUNDRED AND FOURTEEN, ENTITLED


"AN ACT AMENDING THE PROVINCIAL GOVERNMENT ACT SO AS TO PROVIDE A MORE
SIMPLE METHOD OF PROCEDURE IN CASES OF SUSPENDED MUNICIPAL OFFICIALS
AND JUSTICES OF THE PEACE," BY AUTHORIZING PROVINCIAL BOARDS TO REINSTATE
IN OFFICE SUSPENDED OFFICIALS IN CASES WHERE REINSTATEMENT IS
RECOMMENDED BY THE BOARD TO THE GOVERNOR-GENERAL.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Act Numbered Three hundred and fourteen, entitled "An Act amending the Provincial Government Act so
as to provide a more simple method of procedure in cases of suspended municipal officials and justices of the
peace,'" is hereby amended as follows:
a.

By adding at the end of section one thereof the following: "In cases where the provincial board shall
recommend to the Governor-General the reinstatement in office of the suspended official the board shall have
power by resolution to reinstate such suspended official pending the determination of the case by the GovernorGeneral."

b.

By adding at the end of section two thereof the following: "and the provincial board may reinstate such
suspended justice pending the action of the Governor-General, in the manner provided by said section for the
reinstatement of municipal officials."

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws/' passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, July 12, 1905.

[ Act No. 1375, July 12, 1905 ]


AN ACT PROVIDING THAT ONE FISCAL SHALL PERFORM THE DUTIES OF FISCAL FOR
THE PROVINCES OF LA UNION AND ZAMBALES, REPEALING THE PROVISIONS OF LAW
AUTHORIZING A SEPARATE FISCAL FOR EACH OF SAID PROVINCES, FIXING THE
SALARY FOR THE FISCAL OF THE TWO PROVINCES, AND MAKING PROVISIONS FOR
TRAVELING EXPENSES OF SUCH FISCAL.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The duties of fiscal for the Provinces of La Union and Zambales shall hereafter be performed by one
fiscal, to be appointed by the Governor-General with the consent of the Commission, whose salary shall be three
thousand pesos, Philippine currency, per annum, one thousand eight hundred pesos of which shall be paid from the

treasury of the Province of La Union and one thousand two hundred pesos from the treasury of the Province of
Zambales. The fiscal for the two provinces shall reside at San Fernando, the capital of the Province of La Union. Such
traveling expenses of the fiscal in the Province of La Union as are authorized by law shall be paid from the treasury of
the Province of La Union, and like traveling expenses in the Province of Zambales shall be paid from the treasury of
that province. The necessary expenses in traveling' from the capital of one province to that of the other in the
performance of the duties of fiscal shall he borne one-half by the Province of La Union and one-half by the; Province
of Zambales. The expenses of such clerical assistance, if any, as shall be authorized for the fiscal, shall be paid onehalf by the Province of La Union and one-half by the Province of Zambales.

SEC. 2. The offices of fiscal of the Province of La Union and , that of the Province of Zambales, as heretofore
authorized by law,' are hereby abolished, and the fiscal authorized by section one of this Act shall have the power, and
perform all the duties pertaining to the of lice of fiscal by law in each of said provinces of La Union and Zambales.

SEC. 3. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on the first day of August, nineteen hundred and live.

Enacted, July 18, 1905.

[ Act No. 1376, July 27, 1905 ]


AN ACT PROVIDING FOR THE SPEEDY DISPOSITION OF CONTROVERSIES AS TO THE
RIGHT OF ADMINISTRATION OR POSSESSION OF CHURCHES, CONVENTS,
CEMETERIES, AND OTHER CHURCH PROPERTIES AND AS TO THE OWNERSHIP THEREOF AND TITLE THERETO BY VESTING IN THE SUPREME COURT OF THE PHILIPPINE
ISLANDS ORIGINAL JURISDICTION TO DECIDE SUCH CONTROVERSIES, AND FOR
OTHER PURPOSES.
Whereas controversies have arisen between the Roman Catholic Apostolic Church on the one hand and the
association called "The Independent Filipino Church," certain municipalities, and other persons on the other hand, as
to the right of administration or possession of numerous churches, convents, cemeteries, and real and personal
property used in connection therewith, and as to the ownership thereof and title thereto; and

Whereas, if actions involving controversies as to said church property are brought in the Courts of First Instance,
great and interminable delay by reason of the great number of properties involved and the fact that the .Courts of First
instance are fully occupied with ordinary litigation will result not only hi the disposition of the actions so brought but

also in the disposition of the ordinary litigation pending before said courts: and

Whereas frequent and angry controversies have arisen and continue to arise in numerous municipalities of the
Philippine Islands between contending religious organizations, municipalities, and other persons as to the right to the
possession of said properties, often culminating in illegal and forcible seizure thereof and in grave disturbances of the
public peace and order, and it is believed to be in the interests of: the Filipino people that such a condition of affairs
should no longer continue and that all controversies of this character should be speedily settled in a legal and orderly
way; and

Whereas there arc several hospitals, haciendas, and other lands, some of which are in the possession of the
Government of the Philippine Islands, but as In which the Roman Catholic Apostolic Church claims the right of
administration or ownership, and others of which are in the possession of the Roman Catholic Apostolic Church but
as to which the right of administration or ownership is claimed by the Government of the Philippine Islands, and it is
also of general importance that these controversies should be speedily and finally determined: Now, therefore,

By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The Supreme Court of the Philippine Islands is hereby given original jurisdiction and constituted the
tribunal to hear and finally determine all actions which involve controversies between the Roman Catholic Apostolic
Church and its representatives on the one hand and the Independent Filipino Church and its representatives or any
municipality or other person on the other hand, as to the title to any and all churches, convents, or cemeteries in the
Philippine Islands and real and personal property used in connection therewith, or as to the ownership, right of
administration, or possession thereof.

SEC. 2. The Roman Catholic Apostolic- Church, the Archbishop of Manila, or any bishop of a. diocese, or other
proper representative of the Roman Catholic Apostolic Church or any or all of them claiming the right of administration
or ownership of any of the property or properties mentioned in the preceding section, or title thereto, possession of
which property or properties is withheld by the Independent Filipino Church or any representative thereof or by any
municipality or other person, may file a petition in the Supreme Court of the Philippine Islands, selling forth in a
succinct manner the particular piece or pieces of property or properties, the title to which, or the ownership, right of
administration, or possession of which is claimed by the petitioner or petitioners and that the Independent, Filipino
Church or its representatives or any municipality or any other person unlawfully withholds from the petitioner or
petitioners the administration or possession of such property or properties or unlawfully claims ownership therein or
title thereto, and praying that a decree be entered giving the administration and possession of such property or
properties to the petitioner or petitioners and generally enforcing Ins or their rights as they may appear. It shall not be
necessary to describe in the petition by exact metes and bounds the churches, convents, or cemeteries so claimed to

be withheld, but it shall be sufficient to designate; them as the church, convent, or cemetery in the municipality or the
barrio of the municipality of the province in which they are respectively situate. In all actions in which the Independent
Filipino Church or any representative thereof is in possession of any church, convent, or cemetery, or real or personal
property used in connection therewith, the Obispo Maximo or the representative of the Independent, Filipino Church
in possession of the property shall be made a party defendant, and in each and every action the municipality in which
such church, convent, or cemetery is situate shall also be made a party defendant. Upon the Ming of the petition a
summons shall issue in the usual form against the party or parties defendant, accompanied by a certified copy or
copies of the petition, commanding the defendant or defendants and each of them to appear and answer said petition
within forty days lifter the service of said summons, and the same shall be served upon said defendant or defendants
as speedily as possible by the officer of the court charged with that duty. In ease a municipality is named as
defendant, service shall be made in the manner prescribed in section numbered three hundred and ninety-six of Act
Numbered One hundred and ninety. The officer who is charged with the duty of serving said summons shall
immediately endeavor to serve the same upon the party and each of the parties defendant as provided in other
actions for service of summons by said Act Numbered One hundred and ninety. The court may, in its discretion, when
it is deemed necessary to facilitate service, appoint special officers for that purpose. Where the property in
controversy is outside of the city of Manila, the summons shall be sent by the clerk of the Supreme Court to the
governor or sheriff of the province in which the property is situate for service, and such officer shall be entitled only to
the fees which would be allowed were the summons returnable in his own province. In case a special officer is
appointed for the purpose of serving process, the process shall Ik; sent or delivered to him by the clerk of the
Supreme Court, and he shall he allowed the same fees as are hereby authorized for the governor or sheriff.

SEC. 3. It shall not be necessary to tile separate petitions against each defendant alleged to be wrongfully in
possession of each piece of property as above set forth, but all defendants holding several and distinct pieces of
property in the same province may be embraced in one petition.

SEC. 4. Within forty days after service of the summons on the defendant or defendants, unless further time is given
by the court, I be defendant or defendants served shall file their several answers or a joint answer, as they may elect,
succinctly stating the facts upon which they base their interest and deny the ownership or the right of administration or
possession or claim of title of the petitioner or petitioners, and stating to what use the property claimed or held by
such defendant or defendants has been put while in the possession of the defendant or defendants and for what
period of time it has been so used and whether such property is used or ever has been used by the Roman Catholic
Apostolic Church as a church, convent, or cemetery or in connection therewith, and if so, for what period of time.
Upon the filing of such answer or answers no further pleading shall be necessary and the action shall be considered
at issue.

In the event that any defendant fails to file his answer to the petition within the time hereby prescribed, the

allegations of the petition shall be taken as confessed and true as to him, and the court shall at once enter a decree
directing the return of the personal property and ousting such defendant from possession of the real property

described in the petition and held by him and, if requested, shall issue a writ of possession in accordance with the
decree. Whenever any complaint or petition filed in pursuance of this Act is under oath the answer or answers to such
complaint or petition must also be under oath. The court shall have power and authority to appoint receivers, issue
injunctions and other extraordinary process as provided by the Code of Civil Procedure.

SEC. 5. After an action shall be at issue the petitioner or petitioners shall have sixty days within which to take
evidence in support of the averments of their petition, and the defendant or defendants shall likewise have sixty days
after the time fixed for the taking of the petitioner's proof within which to take evidence to sustain the averments of
their answer or answers, and thereafter the petitioner or petitioners shall have thirty days in which to take evidence in
reply. In case either the petitioner or petitioners or the defendant or defendants shall have concluded the taking of
evidence before the expiration of the time allowed herein for concluding the same, they may so notify the opposite
parties in writing, and thereupon the time within which the latter are required to take their evidence shall begin to
run. The court, in order to facilitate the taking of evidence, may appoint such special commissioners as may be
necessary to that end. and, in its discretion, may appoint the clerk of any Court of First Instance as such special
commissioner, and such special commissioner shall be allowed compensation not to exceed ten pesos per day for his
services while actually engaged in faking the evidence. Any commissioner thus appointed shall have authority to
issue process upon the application of either part, to summon witnesses to appear before him, and, if necessary, to
compel their attendance by issuing attachments, and to administer oaths. Such commissioner shall make his report to
the court within thirty days after the taking of evidence has been completed by him.

SEC. 6. The attorneys for the parties litigant, within seven days after any action shall he at issue, shall appear before
the Supreme Court of the Philippine Islands and stipulate, so far as possible, what facts may be taken as agreed
upon by the. parties in interest so as to save the necessity of taking evidence, and these stipulations shall be reduced
to writing and the facts therein agreed upon shall be taken and considered as established. At the conclusion of the
taking of the evidence in any action the same shall be heard by the court as speedily as may be, and actions arising
under the provisions of this Act shall be given precedence in their hearing over any other actions pending in said
court.

SEC. 7. After reaching a conclusion upon the issues presented in any action the court shall render its decree
accordingly. If it find in favor of granting the prayer of the petitioner or petitioners in toto, it shall enter a decree
directing the return to the petitioner or petitioners of the personal property and ousting the defendant or defendants
from possession of the real property mentioned in the petition and awarding possession of such real and personal
property to the petitioner or petitioners, or such of them as may be entitled thereto, and directing a writ of possession
lo issue against the defendant or defendants in the manner and form prescribed by Act Numbered One hundred and
ninety. If it shall find in favor of the defendant or defendants, it shall decree accordingly and direct that the petition be
dismissed. In the event that the court shall find that the petitioner or petitioners or any of them are entitled to some of

the properties mentioned in the petition and not entitled to others mentioned therein, it shall decree in accordance
with its finding, granting the prayer of the petitioner or petitioners or any of them as to the property or properties to
which such petitioner or petitioners or any of them are entitled and decreeing that the defendant or defendants or
such of them as are wrongfully in possession of the personal property return the same to the petitioner or petitioners,
that the defendant or defendants or such of them as arc wrongfully in possession of real property he ousted therefrom
and that a writ of possession to that effect be issued, and dismissing the petition in so far as it seeks to recover
possession from the defendant or defendants or any of them of any property to which none of the petitioners is
entitled.

SEC. 8. Whenever any municipality claims to be the owner of any church, convent, cemetery, or real or personal
property used in ' connection therewith which is in the possession of the Roman Catholic Apostolic Church or of any
bishop or priest or other proper representative thereof, such municipality may in like manner bring its action in the
Supreme Court of the Philippine Islands against the party or parties in possession, making the Roman Catholic.
Archbishop or bishop of the diocese in which the property or properties are situate a party defendant thereto, and the
same procedure as is set forth in the preceding sections of this Act shall be followed and the provisions of this Act
shall in all respects apply to such actions: Provided. That no municipality shall institute such suit without first
submitting its claim of title to the Attorney-General for the Philippine Islands and receiving bis approval to the bringing
of such suit: And provided further. That when such approval has been had it shall be the duty of the Attorney-General
to direct and control the litigation when begun, utilizing the services of the provincial fiscal so far as in his judgment
may be necessary in the preparation and conduct of the action: Provided, however,. That nothing in this Act contained
shall prohibit the Roman Catholic Apostolic Church, the Independent Filipino Church, or any municipality or other
person not taking advantage of the provisions of this Act from instituting actions in the Courts of First Instance, or in
the Court of Land Registration, in accordance with existing provisions of law, to recover the possession and control of
churches, convents, cemeteries, or other property.

SEC. 9. The Supreme Court of the Philippine Islands is also, given original jurisdiction to hear and determine all
actions involving the title to any hospital, asylum, charitable institution, or other ] property of any description
whatsoever, or the ownership, right of administration or possession thereof which may be brought by the government
of the Philippine Islands against the Roman Catholic Apostolic Church or any archbishop, bishop, priest, or other
lawful representative thereof, or which may he brought by such archbishop, bishop, priest, or other lawful
representative of the Roman Catholic Apostolic Church against the Government of the Philippine Islands;
and the procedure as set forth in the preceding sections hereof shall be followed, and the provisions of this Act shall
in all respects apply to such actions.

SEC. 10. All costs of the several actions begun in accordance with the provisions of this Act, including compensation
to special commissioners, but exclusive of counsel fees, shall be borne by the Government of the Philippine Islands,

and from time to time, as may be necessary, the Philippine Commission shall make appropriation therefor as in other
cases of obligations against the Government of the Philippine Islands, but the costs herein provided to be paid shall
be those lawfully and necessarily accruing in the Supreme Court of the Philippine Islands only.

SEC. 11. No municipality becoming either a party plaintiff or defendant under the provisions of this Act slut LI appeal
from the decision of the Supreme Court of the Philippine Islands to the Supreme Court of the United States save upon
the approval and by the direction of the Attorney-General for tin: Philippine Islands.

SEC. 12. The public: good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 13. This Act: shall take effect on its passage.

Enacted, July 24, 1905.

[ Act No. 1377, July 27, 1905 ]


AN ACT TO AUTHORIZE THE ISSUE OF ONE MILLION FIVE HUNDRED THOUSAND
DOLLARS OF CERTIFICATES OF INDEBTEDNESS UNDER AND BY AUTHORITY OF
SECTION SIX OF THE ACT OF CONGRESS ENTITLED "AN ACT TO ESTABLISH A
STANDARD OF VALUE AND TO PROVIDE FOR A COINAGE SYSTEM IN THE PHILIPPINE
ISLANDS," APPROVED MARCH SECOND, NINETEEN HUNDRED AND THREE, IN
ADDITION TO THE TWELVE MILLIONS OF DOLLARS OF CERTIFICATES OF THE SAME
CHARACTER ALREADY AUTHORIZED BY ACTS NUMBERED SIX HUNDRED AND
NINETY-SIX, SEVEN HUNDRED AND NINETY-TWO, ONE THOUSAND AND FIFTY, AND
ELEVEN HUNDRED AND NINETY-FIVE, ALL EXCEPT THE LAST OF WHICH ISSUES HAVE
BEEN RETIRED, AND APPROPRIATING THE SUM OF THREE MILLION DOLLARS, IN
GOLD COIN OF THE UNITED STATES, FROM THE GOLD-STANDARD FUND FOR THE
PURPOSE OF PAYING THE PRINCIPAL OF THE FOURTH SERIES OF CERTIFICATES OF
INDEBTEDNESS ISSUED PURSUANT TO THE PROVISIONS OF SAID ACT NUMBERED
ELEVEN HUNDRED AND NINETY-FIVE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The Secretary of War is hereby authorized, on behalf of the Government of the Philippine "islands,
temporarily to issue certificates of indebtedness the extent of one million five hundred thousand dollars, in money of
the United States, bearing interest at a rate not to exceed four per centum annually, payable at periods of three
months or more, but not later than one year from the date of issue, in denominations: of one thousand dollars, in
currency of the "United States, and redeemable in gold coin of the United States, which certificates of indebtedness
shall be disposed of by the Secretary of War at such favorable rate of interest or premium as he may be able in

secure, the proceeds thereof to be deposited with the Guaranty Trust Company of New York, the authorized
depository of the Government of the Philippine Islands, to the credit of the Treasury of he Philippine Islands.
These certificates are authorized by and shall lie issued in accordance with section six of an Act of Congress,
approved March second, nineteen hundred and three, entitled "An Act to establish a standard of value and to provide
for a coinage system in the Philippine Islands,'" and the proceeds thereof are to be used as provided in said Act.
The certificates issued hereunder shall state upon their face that they have been issued in accordance with the terms
of said section and by authority of this Act of the Philippine Commission, and that they are in addition to the issue of
twelve millions of dollars of similar certificates issued tinder Acts Numbered Six hundred and ninety-six. Seven
hundred and ninety-two, One thousand and fifty, and Eleven hundred and-ninety-five, of the Philippine Commission,
enacted March twenty-third, nineteen hundred and three, June thirtieth, nineteen hundred and three, February twelfth,
nineteen hundred and four, and July eighteenth, nineteen hundred and four, respectively, all of which issues have
been retired except the issue made under Act Numbered Eleven hundred and ninety-live, which is retired by section
three of this Act.

SEC. 2. The Secretary of War shall report to the Auditor and the Treasurer of the Philippine Islands the amount of the
certificates of indebtedness the issue of which is authorized in the previous section, which he shall issue under the
authority thereof, the numbers and denominations thereof, the rate of interest to be paid thereon, the time when
payable, the premium, if any, at which they were issued, and the total proceeds therefrom; and such facts shall be
made a matter of record in the offices of the Auditor and the Treasurer of the Philippine Islands. The certificates to be
issued under this Act shall be numbered consecutively, the first" certificate thereof bearing the number next after that
of the last numbered certificate issued under Act Numbered Eleven hundred and ninety-five.

SEC. 3. Pursuant to the provisions of section one of Act Numbered Nine hundred and thirty-eight, which declares
"That, whenever the public interest permits, there may be withdrawn from the gold-standard fund such amount as the
Philippine Government may deem proper to pay the principal and interest of all, or any part of, the certificates of
indebtedness issued under section six of the said Act of Congress of March second, nineteen hundred and three,"
there is hereby appropriated from the gold-standard; fund the sum of three million dollars, gold coin of the United
Slates, for the payment in New. York, upon maturity, of the" principal of the fourth series of certificates of
indebtedness, maturing September first, nineteen hundred and five, and issued pursuant to the provisions of section
six of said Act of Congress approved March second, nineteen hundred and three, and Act Numbered Eleven hundred
and ninety-five of the Philippine Commission.

SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 5. This Act shall take effect on its passage.

Enacted, July 27, 1905.

[ Act No. 1378, August 02, 1905 ]


AN ACT APPROPRIATING THE SUM OF TWENTY-FOUR THOUSAND PESOS, PHILIPPINE
CURRENCY, FOR COMPLETING THE CONSTRUCTION OF AND REPAIRS TO THE ROAD
AND BRIDGES FROM CALAMBA TO BAY, BY WAY OF LOS BAOS, IN THE PROVINCE OF
LA LAGUNA.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. There is hereby appropriated, out of the funds realized by the issue of improvement bonds authorized
by Act: Numbered Thirteen hundred and one, the sum of twenty-four thousand pesos, Philippine currency, for the
purpose' of completing the construction of and repairs to the Calamba-Los Baos-Bay wagon road and the necessary
bridges in the Province of La Laguna.

SEC. 2. The provisions and conditions provided in sections two to seven, inclusive, of Act Numbered One thousand
and seventy-four are hereby made applicable to the appropriation made in section one of this Act.

SEC. 3. The public good requiring tin: speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.

Enacted, August 2, 1905.

[ Act No. 1379, August 12, 1905 ]


AN ACT APPROPRIATING THE SUM OF ONE HUNDRED THOUSAND EIGHT HUNDRED
AND FOURTEEN PESOS AND SIXTY-TWO CENTAVOS, PHILIPPINE CURRENCY, FROM
THE FUNDS REALIZED FROM THE SALE OF PUBLIC-IMPROVEMENT BONDS,
AUTHORIZED BY ACT NUMBERED THIRTEEN HUNDRED AND ONE, FOR CONTINUING
THE IMPROVEMENT OF THE PASIG RIVER FRONT IN THE CITY OF MANILA ALONG;
CALLE MAESTRANZA.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. There is hereby appropriated, out of the funds realized by the sale of public-improvement bonds

authorized by Act Numbered Thirteen hundred and one, the sum of one hundred thousand eight hundred and
fourteen pesos and sixty-two centavos, Philippine currency, for expenditure in continuing the improvement of the
Pasig River front in the city of Manila, as contemplated by Act Numbered Six hundred and sixty-nine.

SEC. 2. The provisions and conditions provided for in sections six to eight, inclusive, of said Act Numbered Six
hundred and sixty-nine are hereby made applicable to the expenditure of this appropriation.

SEC. 3. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws." passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.

Enacted, August 12, 1905.

[ Act No. 1380, August 14, 1905 ]


AN ACT PROVIDING FOR A LOAN OF TWENTY-FIVE THOUSAND PESOS, PHILIPPINE
CURRENCY, TO THE PROVINCE OF CEBU.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. There is hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, the
sum of twenty-five thousand pesos, Philippine currency, to be loaned to the Province of Cebu and to be used by the
provincial board of said province in making loans to municipalities thereof for expenditure on public works. Said
amount shall be paid to the provincial treasurer of Cebu upon the production by him to the Insular Treasurer of a
certified copy of a resolution of the provincial board of Cebu accepting such loan and agreeing to repay the same,
without interest, in five years from the date of the acceptance of said. Loan.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, August 14,1905.

[ Act No. 1381, August 14, 1905 ]


AN ACT TO AMEND ACT NUMBERED SEVEN HUNDRED AND NINE, ENTITLED "AN ACT
PROHIBITING THE TRAFFIC IN INTOXICATING LIQUORS WITHIN ' CERTAIN
DISTANCES OF LAND USED BY THE UNITED STATES FOR MILITARY PURPOSES AND AT
CERTAIN CAMPS THEREIN NAMED," AS AMENDED BY ACTS NUMBERED SEVEN
HUNDRED AND SIXTY AND ELEVEN HUNDRED AND SIXTY-NINE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section one of Act Numbered Seven hundred and nine, entitled "An Act prohibiting the traffic in
intoxicating liquors within certain distances of land used by the United States for military purposes and at certain
camps therein named," as amended by Acts Numbered Seven hundred and sixty and Eleven hundred and sixty-nine,
is hereby so amended as to authorize the Governor-General in his discretion to except from the provisions of said Act
as amended any of the places or localities therein named whenever the United States Army shall discontinue the
maintenance of military garrisons thereat.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, August 11, 1905.

[ Act No. 1382, August 14, 1905 ]


AN ACT EXTENDING THE TIME FOR THE PAYMENT OF THE LAND TAX IN THE
PROVINCE OF MINDORO FOR THE YEAR NINETEEN HUNDRED AND FIVE UNTIL
DECEMBER THIRTY-FIRST, NINETEEN HUNDRED AND FIVE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The period for the payment, without penalty, of the land tax for the year nineteen hundred and five, in the
Province of Mindoro is hereby extended to December thirty-first, nineteen hundred and five. All penalties heretofore
collected for the nonpayment of the land tax in said, province for the year nineteen hundred and five are hereby
remitted, and the supervisor-treasurer of said province is authorized and directed to allow a rebate of the amount of
such penalty to the taxpayer upon whom the penalty was assessed upon payment of his land tax for the year next
ensuing.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in

accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, August 14, 1905.

[ Act No. 1383, August 14, 1905 ]


AN ACT SO AMENDING SECTION ONE HUNDRED AND FORTY-NINE OF THE INTERNAL
REVENUE LAW OF NINETEEN HUNDRED AND FOUR THAT THE PROCEEDS OF THE
POLL OR PERSONAL CEDILLA TAX COLLECTED IN THE MORO PROVINCE SHALL
ACCRUE TO THE TREASURY OF THE MORO PROVINCE, WITHOUT DIVISION, AND
SHALL CONSTITUTE A PART OF THE GENERAL FUND OF THE MORO PROVINCE, TO BE
EXPENDED IN THE DISCRETION OF THE LEGISLATIVE COUNCIL FOR PROVINCIAL,
DISTRICT, AND MUNICIPAL PURPOSES.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section one hundred and forty-nine of Act Numbered Eleven hundred and eighty-nine, entitled The
Internal Revenue Lav of Nineteen hundred and four," is hereby amended by adding at the end thereof the following
words:

"Provided, however. That the proceeds of the poll or personal cedula tax collected within the Mom Province, and to be
apportioned to the provincial and municipal governments therein, shall accrue to the treasury of the Moro Province,
without division, and shall constitute a part of the general fund of the Moro Province to be expended in the discretion
of the legislative council for provincial, district, and municipal purposes.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is herein1 expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect upon its passage, but its provisions shall be retroactive in effect so as to apply to the
proceeds of all cedula taxes collected in the Moro Province on and since January first, nineteen hundred and live.

Enacted, August 14, 1905.

[ Act No. 1384, September 01, 1905 ]


AN ACT EXTENDING THE TIME FOR THE PAYMENT OF THE LAND TAX IN THE
PROVINCE OF CAGAYAN FOR THE YEAR NINETEEN HUNDRED AND FIVE UNTIL
OCTOBER THIRTY-FIRST, NINETEEN HUNDRED AND FIVE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The period for the payment without penalty, of the land tax for the year nineteen hundred and five in the
Province of Cagayan is hereby extended to October thirty-first, nineteen hundred and five.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, September 1, 1905.

[ Act No. 1385, September 01, 1905 ]


AN ACT EXTENDING THE TIME FOR THE PAYMENT OF THE LAND TAX IN THE
MUNICIPALITIES OF ESCALANTE, SAGAY, AND CAUAYAN, PROVINCE OF OCCIDENTAL
NEGROS, FOR THE YEAR NINETEEN HUNDRED AND FIVE UNTIL DECEMBER THIRTYFIRST, NINETEEN HUNDRED AND FIVE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The period for the payment, without penalty, of the land tax for the year nineteen hundred and five in the
municipalities of Escalante, Sagay, and Cauayan, Province of Occidental Negros, is hereby extended to December
thirty-first, nineteen hundred and five. All penalties heretofore collected for the nonpayment of the land tax in such
municipalities for the year nineteen hundred and five are hereby remitted, and the treasurer of the Province of
Occidental Negros is authorized and directed to allow a rebate of the amount of such penalty to the taxpayer upon
whom the penalty was assessed upon payment of his land, tax for the year next; ensuing.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, September 1, 1905.

[ Act No. 1386, September 01, 1905 ]


AN ACT CONFERRING UPON COURTS OF FIRST INSTANCE JURISDICTION OVER
PETITIONS FROM PERSONS DESIRING TO CHANGE THEIR NAMES.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Any person desiring to change his or her name may file a petition in the Court of First Instance for the
province wherein such person may be a resident, or for the city of Manila, setting forth: First, that the petitioner has
been a bona fide resident of the province or of the city of Manila for at least one year prior to the date of the filing of
the petition; second, the 'cause for which the change of the petitioner's name is sought;| third, the name asked for.

SEC. 2. It shall be the duty of the Court of First Instance, at any term thereof after the filing therein of such a petition,
upon being duly satisfied by proof in open court of the truth of the allegations set forth in the petition, proper and
reasonable cause appearing for changing the name of the petitioner, and provided that thirty days previous notice of
the filing of the petition has been given by a suitable notice in some daily newspaper of general circulation published
within the province or the city, as the case may be, or in the Official Gazette, to order and direct the change of the
name of such petitioner, and the order shall he made of record.

SEC. 3. The fees in all cases of petitions for change of names of persons shall be the same as provided in the Code
of Civil Procedure for the filing of pleadings and for the recording of decisions and
decrees.

SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws.'' passed September twenty-sixth, nineteen hundred.

SEC. 5. This Act shall take effect on its passage.

Enacted, September 1, 1905.

[ Act No. 1387, September 05, 1905 ]


AN ACT PROVIDING FOR THE LICENSING OF VESSELS ENGAGING IN THE COASTWISE
TRADE AND VESSELS ENGAGING EXCLUSIVELY IN THE LIGHTERAGE AND HARBOR
BUSINESS IN THE PHILIPPINE ISLANDS, AND FIXING THE LICENSE FEES THEREFOR.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. All vessels of the class designated in section one hundred and seventeen of Act Numbered Three
hundred and fifty-five, as amended by Act Numbered Twelve, hundred and thirty-five, of the Philippine Commission,
shall, prior to engaging in the coastwise trade, and annually thereafter, take out a license therefor. This license shall
be issued by collectors of customs at ports of entry, and the following fees shall be charged therefor:
a.

For vessels propelled by steam or other mechanical motive power, one peso and fifty centavos, Philippine
currency, per registered net ton;

b.

For sailing vessels and vessels not propelled by steam or other mechanical motive power, one peso,
Philippine currency, per registered net ton.

SEC. 2. All vessels of the class designated in section one of Act Numbered Eleven hundred and thirty-six of the
Philippine Commission shall, prior to engaging in the lighterage or other exclusively harbor business, and annually
thereafter, "take out a license therefor. This license shall be issued by collectors of customs at ports of entry, and for
each license; issued a. fee of one peso, Philippine currency, per registered net ton, shall be charged. : Licenses
issued under authority of this section shall specify the particular port or body of water for which issued, and no vessel
shall transport cargo or passengers for hire beyond the limits specified in its license.

SEC. 3. Any license issued under authority of this Act may be revoked, for cause, at any time by the Collector of
Customs for the Philippine islands.

SEC. 4. This Act shall be retroactive in its effect so as to include nil licenses which have become due on and after
July first, nineteen hundred and five, and in all cases where license fees have been paid under existing laws since
that date a refund shall be paid to the licensee in an amount equal to the difference between the license Ice under
existing law and that under this Act, and appropriation is hereby made, out of any funds in the Insular Treasury not
otherwise appropriated, in such amount as may be necessary to make the refunds hereby authorized. In all cases
where license fees have become due since said date, but have not been paid, licenses shall be issued under this Act.

SEC. 5. All laws, or parts of laws, in conflict with this Act are hereby repealed.

SEC. 6. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of '"An Act prescribing the order of procedure by the Commission in the enactment of

laws" passed September twenty-sixth, nineteen hundred.

SEC. 7. This Act shall take effect on its passage.

Enacted, September 5, 1905.

[ Act No. 1388, September 05, 1905 ]


AN ACT EXTENDING THE TIME FOR THE PAYMENT OF THE LAND TAX IN THE
PROVINCE OF ISABELA FOR THE YEAR NINETEEN HUNDRED AND FIVE UNTIL
OCTOBER THIRTY-FIRST, NINETEEN HUNDRED AND FIVE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The period for the payment, without penalty, of the; land tax for the year nineteen hundred and five in the
Province of Isabela is herein' extended to October thirty-first, nineteen hundred and five. All penalties heretofore
collected for the nonpayment of the land tax in said province for the year nineteen hundred and five are hereby
remitted, and the supervisor-treasurer of said province is authorized and directed to allow a rebate of the amount of
such penalty to the taxpayer upon whom the penalty was assessed upon payment of his land tax for the year next
ensuing.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, September 5, 1905.

[ Act No. 1389, September 05, 1905 ]


AN ACT PROVIDING FOR A LOAN OF TWENTY-FIVE THOUSAND PESOS TO THE
PROVINCE OF SAMAR.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. There is hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, the
sum of twenty-five thousand pesos, Philippine currency, to be loaned to the Province of Samar and to be expended by
the provincial board of that province for the general purposes of the provincial government.

SEC. 2. The money appropriated by section one of this Act shall be paid to the treasurer of the Province of Samar
upon the production by him to the Treasurer of the Philippine Islands of a certified copy of a resolution by the
provincial board of the Province of Samar accepting the said loan and agreeing to repay the same, without interest,
in two equal annual installments, the first within one year from the date of the acceptance of the loan by the provincial
board of Samar, and the final payment within one year thereafter.

SEC. 3. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with ; section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws." passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.

Enacted, September 5, 1905.

[ Act No. 1390, September 06, 1905 ]


AN ACT TO AMEND ACT NUMBERED ELEVEN HUNDRED AND FORTY-SEVEN, AS
AMENDED, SO AS TO FURTHER EXTEND THE TIME FOR THE REGISTRATION AND
BRANDING OF LARGE CATTLE UNTIL DECEMBER THIRTY-FIRST, NINETEEN HUNDRED
AND FIVE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section thirty-four of Act Numbered Eleven hundred and forty-seven, entitled "An Act regulating the
registration, branding, conveyance, and slaughter of large cattle. and providing for the disposition, care, custody, and
sale of estrays or large cattle captured or seized by the Philippines Constabulary or other peace officers, and
repealing Act Numbered Six hundred and thirty-seven, and so much of Act Numbered Eight hundred and seventyseven as provides for the disposition, care, custody, or sale of cattle, carabaos, horses, and animals of the bovine
family, and all other Acts or parts of Acts inconsistent with the provisions of this Act," as amended, by Acts Numbered
Twelve hundred and seventy-seven and Thirteen hundred and sixty-two, is hereby further amended so as to extend
the time for the registration and branding of large cattle to December thirty-first, nineteen hundred and five.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of ''An Act prescribing the order of procedure by the Commission in the enactment of
laws;" passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, September 6, 1905.

[ Act No. 1391, September 08, 1905 ]


AN ACT AMENDING SECTION ELEVEN OF ACT NUMBERED SEVEN HUNDRED AND
EIGHTY-SEVEN, ENTITLED "AN ACT PROVIDING FOR THE ORGANIZATION AND
GOVERNMENT OF THE MORO PROVINCE," AS AMENDED BY ACT NUMBERED TWELVE
HUNDRED AND EIGHTY-THREE.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section eleven of Act Numbered Seven hundred and eighty-seven, entitled "An Act providing for the
organization and government of the Moro Province," as amended by section four of Act Numbered Twelve hundred
and eighty-three, is hereby further amended by making the last sentence of the first paragraph of said section read as
follows:
"In case officers of the Army are detailed to perform the duties of provincial or district officials of the Moro Province
they may be paid an allowance, in the discretion of the legislative council, as follows: Officers above the grade of
colonel, not exceeding twenty per centum, and officers of the grade of colonel and below said grade not exceeding
fifty per centum, of their current proper yearly pay as officers of the Army, and they shall also receive the actual and
necessary expenses incurred while absent from their stations in the performance of their necessary civil duties."
SEC. 2. The public good requiring the speedy enactment of this hill, the passage of the same is hereby expedited in
accordance with section two of "All Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage, hut its provisions shall be retroactive and effective as of July first,
nineteen hundred and five.

Enacted, September 8, 1905.

[ Act No. 1392, September 08, 1905 ]


AN ACT AUTHORIZING THE PROVINCIAL BOARD OF THE PROVINCE OF SORSOGON TO
EXTEND THE TIME FOR THE PAYMENT OF THE LAND TAX FOR THE YEAR NINETEEN
HUNDRED AND FIVE IN THE MUNICIPALITY OF CASTILLA.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The provincial board of the Province of Sorsogon is hereby authorized to extend the time for the
payment, without penalty, of the land tax for the year nineteen hundred and five in the municipality of Castilla, in said

province, for such period, not exceeding one year from May thirty-first, nineteen hundred and five, as it may consider
advisable, anything in previous Acts to the contrary notwithstanding. In the event of such extension, all penalties
heretofore collected for the nonpayment of the land tax in such municipality for the year nineteen hundred and five
shall the remitted, and the treasurer of the Province of Sorsogon is authorized and directed to allow a rebate of the
amount of such penalty to the taxpayer upon whom the penalty was assessed upon payment of his land tax for the
year next ensuing.

SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, September 8, 1905.

[ Act No. 1393, September 09, 1905 ]


AN ACT PROVIDING FOR THE WIDENING OF THE STREETS AND THE ADJUSTMENT OF
OWNERSHIP OF LAND LOCATED WITHIN CERTAIN SPECIFIED LIMITS IN THE
MUNICIPALITY OF CEBU, PROVINCE OF CEBU.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The committee appointed by resolution of the Commission of March twenty-first, nineteen hundred and
five, and composed of the Consulting Engineer to the Commission, the supervisor of the Province of Cebu, the fiscal
of the Province of Cebu, and the president of the municipality of Cebu, are hereby authorized " to provide plans for the
widening of such streets as may be desirable and proper, and to lay out new streets within the so-called "burnt area,"
in the municipality of Cebu, Province of Cebu, and to adjust all questions of ownership of all land within said burnt
area, and to make such equitable allotment and adjustment of the land within said burnt area as may be necessary
and practicable, caused by the widening of existing streets, and in the hiving out of new streets.

SEC. 2. The said committee is empowered to acquire title to all lands within said area by gift, cession, or transfer
from present claimants of said lands, and, having secured title to said lands, is empowered to make application to the
Court of Land Registration to have the title to all lands within said area registered and confirmed in the name of said
committee, pursuant to the provisions of Act Numbered Four hundred and ninety-six and the amendments thereto.

After the title to said lands shall have been registered in accordance with the preceding paragraph, the committee
shall convey title to the person or persons or corporations entitled thereto in accordance with the allotments agreed

upon and shown on plan filed with application in the Court of Land Registration.

SEC. 3. There is hereby granted and conveyed to the said committee, for the purpose specified, all esteros. streets,
alleys, and other property within said burnt area owned by the Insular Government and the following-described plat of
ground, a portion of which is a part of the land to be reclaimed by the harbor improvement of Cebu :

Beginning at the southeast corner of block four, as shown on a map indicating the subdivision of the burnt area in the
municipality of Cebu, which is on file in the office of the supervisor of the Province of Cebu, thence south fourteen
degrees eleven minutes east a distance of twenty-four meters; thence south seventy-five degrees forty-nine minutes
west a distance of two hundred and ninety-four and sixty-five thousandths meters; thence north fourteen degrees
eleven minutes west a distance of twenty-Jive and sixty-seven thousandths meters: thence north seventy-seven
degrees twenty-six minutes forty seconds east a distance of fifty-one and one hundred and ninety-five thousandths
meters; thence north fifteen degrees-seven minutes west a distance of twelve and four hundred and one thousandths
meters; thence north seventy-five degrees forty-nine minutes east a distance of fifty-four and ninety thousandths
meters; thence north seventy degrees one minute twenty seconds east a distance of thirty-four and one hundred and
thirty-five; thousandths meters; thence north fourteen degrees eleven minutes west a distance of six hundred and
eighteen thousandths of one meter; thence north seventy-four degrees forty-eight minutes ten seconds east a
distance of thirty-four and one hundred and thirty thousandths meters; thence north ten degrees forty-five minutes
west a distance of six hundred and nineteen thousandths of one meter; thence north seventy-nine degrees twelve
minutes thirty seconds cast a distance of thirty-six and nine hundred and ninety-three thousandths meters;
thence north seven degrees forty-seven minutes fifty seconds . west a distance of three and seven hundred and eight
thousandths meters; thence north eighty-four degrees fifty-three minutes fifty seconds east a distance of fifty-three
and. six thousandths meters; thence south six degrees thirty-five minutes ten seconds east a distance of five and one
hundred and thirteen thousandths meters; thence north eighty-two degrees thirty-seven minutes thirty seconds east a
distance of thirty-two and two hundred and ninety-six thousandths meters; thence south fourteen degrees eleven
minutes east a distance of one and five hundred and twenty-four thousandths meters, to the point of beginning,
containing an area of ten thousand one hundred and forty-four and nine hundred and seventy-five thousandths
square meters, more or less.

SEC. 4. The municipality of Cebu is hereby authorized to grant to and convey to said 'committee, for the purpose
specified, all esteros, streets, alleys, and other property owned by said municipality within said burnt, area, and to
accept and authorize the new streets and widening of such existing streets as are shown on the map referred to in the
preceding section.

The municipality of Cebu and the hereby created are each of them authorized and empowered to

condemn the lands of private persons or corporations not conveying their property to the said committee, and the
procedure to he followed in such cases of condemnation shall be the same as that provided in the Code of Civil
Procedure for the exercise of the right of eminent domain.

SEC. 5. The proceedings before the Court of Land Registration c shall be in the same form and manner as in other
eases originating is in said court under the provisions of Act Numbered Four hundred and ninety-six and the
amendments thereto: Provided, however, That the application shall be accompanied by a plan showing definitely the
different parcels pi land conveyed to the committee by the present claimants, together with all muniments of title
evidencing the ownership of the said present claimants, and also a plan showing the allotments made by ,said
committee, said plan to show the areas and dimensions of lots and streets shown thereon: And provided further, That
all fees for registration of title and issuance of certificate's of title, and assurance fund, which would under ordinary
circumstances accrue to the benefit of the Insular Government of the Philippine Islands, the provincial government of
Cebu, the assurance fund, and the fee paid the examiner of titles for examination of title shall be waived.

SEC. 6. To defray the expenses of publication and sheriff's fees to be incurred in the registration of said property,
there is hereby t appropriated, out of any funds in the Insular Treasury not otherwise appropriated, the sum of two
hundred pesos, or as much thereof as may be necessary, said funds to be disbursed by the disbursing officer of the
Bureau of Engineering, upon approval of bills by the chairman of said committee.

SEC. 7. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 8. This Act shall take effect on its passage.

Enacted, September 9, 1905.

[ Act No. 1394, September 13, 1905 ]


AN ACT TO AMEND SECTIONS FIVE AND SIXTEEN OF ACT NUMBERED ONE HUNDRED
AND SEVENTY-FIVE, AS AMENDED, BY PROVIDING FOR THE DESIGNATION OF AN
ACTING CHIEF OF PHILIPPINES CONSTABULARY, BY INCREASING THE PAY OF
INSPECTORS, AND FOR OTHER PURPOSES.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section five of Act Numbered One hundred and seventy-five, entitled "An Act providing for the
organization and government of an Insular Constabulary and for the inspection of the municipal police," as amended,
is hereby further amended so as to provide that in the event of the temporary absence of the Chief of Philippines
Constabulary, or of his inability from any cause to perform the duties of his office, the same shall be performed during
such absence or disability by an assistant chief of Constabulary to be designated by the Governor-General as Acting

Chief of Philippines Constabulary.

SEC. 2. In addition to the pay provided by law for the commissioned officers of the Philippines Constabulary there
shall be allowed and paid to each of such officers who is not an officer of the United States Army, detailed for service
with the Constabulary, ten per centum of his current annual pay for each term of five years of service:Provided, That
no such allowance shall be made to any officer within the period of one year after his pay been increased: Provided
further, That the total amount of such increase for length of service shall in no case exceed forty per centum of the
yearly pay of the grade as provided by law: And provided further. That no officer not a native of the Philippine
Islands shall receive the increase in pay herein provided for until lie shall have passed such examination in one of
the native dialects as may be prescribed by the Chief of Philippines Constabulary, and no officer who is a native
of the Philippine Islands shall receive such increase of pay until he has in like manner passed a satisfactory
examination in the English language.

SEC. 3. Section sixteen of said Act. as amended, is hereby further amended by providing that the pay of inspectors of
the Philippines Constabulary shall be as follows : First-class inspectors at an average of one thousand seven hundred
dollars per annum, but not to exceed one thousand nine hundred and fifty dollars; second-class inspectors at an
average of one thousand three hundred dollars per annum, but not to exceed one thousand five hundred dollars:
third-class inspectors at an average of one thousand two hundred dollars per annum, but not to exceed one thousand
four hundred dollars; and fourth-class inspectors at an average of one thousand one' hundred dollars per annum, but
not to exceed one thousand two hundred dollars: Provided, That officers not natives of the Philippine Islands who
prove their ability to speak and read one of the local native dialects shall receive an additional compensation of fifty
dollars each per annum, and every officer who is a native of the Philippine Islands who is able to speak and read the
English language shall receive an additional compensation of fifty dollars.

SEC. 4. The term of enlistment in the Philippines Constabulary shall be three years, and to each enlisted man and to
each non-commissioned officer there shall he paid, in addition to his regular pay or allowances as provided by law,
the sum of one peso per month and two pesos per month, respectively, for the second and third enlistments.

SEC. 5. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 6. This Act shall take effect on October first, nineteen hundred and five.

Enacted, September 11, 1905.

[ Act No. 1395, September 13, 1905 ]


AN ACT AUTHORIZING THE REMISSION OF THE LAND TAX FOR THE YEAR NINETEEN
HUNDRED AND FIVE IN THE PROVINCE OF CEBU, EXCEPT IN THAT PORTION OF THE
MUNICIPALITY OF CEBU NOT INCLUDED IN THE SO-CALLED " BURNT AREA."
Whereas, owing to an unprecedented drought in the Province of Cebu during the present year, the crops of that
province have suffered such destruction as to entail great hardship upon the inhabitants of the province, other than in
the municipality of Cebu; and

Whereas, owing to the delay in the preparation of the plan for improving the "burnt area" in the municipality of Cebu,
which has been authorized by Act Numbered Thirteen hundred and ninety-three, the owners of property included in
said "burnt area" have been prohibited from improving their property by rebuilding, and have been thus deprived of
the use of same for a considerable period ; and

Whereas, due to the above reasons, exceptional conditions now prevail in the Province of Cebu, except in that portion
of the municipality of Cebu outside of said "burnt area," which render the collection of the land tax for the year
nineteen hundred and five inadvisable: Now, therefore,

By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The land tax for the year nineteen hundred and five-in the Province of Cebu is hereby remitted:
Provided, That there is excepted from the operation of this Act that portion of the municipality of Cebu not included in
what is known as the "burnt area," upon which excepted portion taxes as now assessed shall be paid and collected.

SEC. 1. In all cases in which the land tax for the year nineteen hundred and five has been paid upon property upon
which said tax is hereby remitted, it shall be the duty of the treasurer of said province to credit the amount of such
payment to the persons making the payment, and to apply these credits to taxes due for the year nineteen hundred
and six or some subsequent year.

SEC. 3. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.

Enacted, September 13, 1905.

[ Act No. 1396, September 14, 1905 ]


AN ACT PROVIDING FOR THE ORGANIZATION OF PROVINCIAL GOVERNMENTS IN ALL
PROVINCES OF THE PHILIPPINE ISLANDS, OTHER THAN THE MORO PROVINCE,
WHICH ARE NOT ORGANIZED UNDER THE PROVISIONS OF THE PROVINCIAL
GOVERNMENT ACT NUMBERED EIGHTY-THREE, AND REPEALING ACTS NUMBERED
FORTY-NINE, THREE HUNDRED AND THIRTY-SEVEN, FOUR HUNDRED AND TEN, FOUR
HUNDRED AND TWENTY-TWO, FOUR HUNDRED AND FORTY-ONE, FIVE HUNDRED,
FIVE HUNDRED AND SIXTY-SIX, AND FIVE HUNDRED AND SIXTY-SEVEN, AND
SECTIONS ONE AND TWO OF ACT NUMBERED SEVEN HUNDRED AND FORTY-SEVEN.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. A civil provincial government is hereby established f for each province of the Philippine Islands not
organized under the Provincial Government Act Numbered Eighty-three, except the Moro Province. Every provincial
government established under this Act shall be a body corporate, with power to sue and be sued to have and use a
corporate seal, to hold property, real and personal, to make contracts for labor and material needed in the
construction of duly authorized public works, and to incur such other obligations as are expressly authorized by law.

SEC. 2, Except as hereinafter provided, the officers of each provincial government organized under this Act shall be a
provincial governor, a provincial secretary, a provincial treasurer, a provincial supervisor, and a provincial fiscal. No
person shall be eligible for any of these offices who is not either a citizen of the United States. a native of the
Philippine Islands, a person who has taken the oath of allegiance to the United States and served as a member of the
Army or Navy of the United States and been honorably discharged therefrom, or who not being a subject or citizen
any other power or government, may have under or by virtue the treaty of Paris acquired the political rights of a native
of :he Philippine Islands, or who. having taken the oath of allegiance of the United States, shall violate the same. Nonresidence in the province shall not render the person appointed to the office ineligible.

SEC. 3. The provincial officers shall be appoint by the Governor-General, with the advice and consent of the PhilippicCommission, and shall hold office during his pleasure. They shall reside and have their offices at the capital of the
province.

SEC. 4. The provincial secretary, the provincial treasurer, and the provincial supervisor shall be selected under the
provisions and restrictions of the Civil Service Act. The provincial secretary shall be able to speak and write the
Spanish language. and, after January first, nineteen hundred and six, the English language also. Before the
treasurer shall qualify he shall give a bond to the Insular Government for the benefit of whom it may concern, with
sufficient surety, in the amount hereinafter prescribed in sections twenty-three to twenty-seven, inclusive, in the case
of each province to which this Act shall apply; the surety, or sureties, shall be approved by the Treasurer of the
Philippine Islands. The bond shall be conditioned to secure the faithful performance of the duties of the office

as now or hereafter prescribed by law. and for the accounting for all funds coming into his hands as treasurer, or into
those of his authorized deputies, during his incumbency, and in case of death or removal, until the statement of his
accounts by the Auditor for the Philippine Islands. His bond shall, after its approval, be filed with the Treasurer of the
Philippine Islands, who shall record the same in a book to be kept, for the purpose and shall safely keep the same. If
suit be brought on this bond it shall be no defense to those signing the bond that file above requirements for approval
have not been complied with, if in fact, by virtue of such bond, the provincial treasurer has entered upon the
discharge of his official duties.

SEC. 5. Before assuming office each provincial officer shall take and subscribe to the following oath or affirmation :

"I, ........-......................................................................... having been appointed to the office


of ........................................ of. the Province of...................................., do hereby solemnly swear (or affirm) that I will
well and truly perform all the duties of said office; that I will faithfully account for all moneys coming into my hands as
such officer; that I will bear true faith and allegiance to the Government of the "United States; that I take this"oath
without any mental reservation whatsoever. So help me God. (In ease of affirmation the last four words shall be
omitted.)

The oaths of office may be administered to provincial officers by a member of the Commission, the Executive
Secretary, the Assistant Executive Secretary, the governor of the province, or any United States Army officer
stationed in the province, by the judge of First Instance within whose judicial district the said province lies, by any
notary public or justice of the peace, or by any other person duly authorized in such ease to administer oaths.

SEC. 6. (a) The provincial governor shall be the chief executive officer of the province.

He shall report to the

Governor-General.

He shall sec that the laws arc faithfully executed by all the officers in the province; he shall receive the judge of First
Instance when he enters the province to hold the terms of court therein, and shall provide for his protection and
entertainment, charging the reasonable expenses thereof to the provincial treasury, which shall not; exceed six pesos,
Philippine currency, per day: Provided, That t where the governor fails for any cause to make proper provision for the
protection and entertainment of the judge, a per diem of six pesos, Philippine currency, shall be allowed from the
provincial treasury to the judge in lieu of expenses during the period he is required to be in the province for the
purpose of holding court.

(b) He shall attend the Court of First Instance when in session, by himself or a deputy, as the chief executive officer of
the court and province, and shall execute such process as he shall be required to execute by law.

(c) Subject to other provisions of law, he shall have control of the local police of the various townships or settlements
of the province; and may, when the public interests require, temporarily withdraw from the township or settlement in
which such police are organized a part thereof for use in other townships or settlements of the province.

(d) hi the event that any provincial Constabulary inspector in, charge shall find that the officers or men of the
township police force are inefficient, dishonest, disloyal to the United States, or guilty of any violation of law or duty, he
shall at once report the same to the governor of the province, who shall have power, and it shall lie his duty, to
suspend the accused official, and after due hearing, if he finds the official accused to be guilty of the offense or
neglect of duty charged, he shall dismiss him, and the vacancy thus occasioned shall be filled as provided by the
provisions of the Township Government Act.

(e) He shall exercise the same powers with regard to the use of the Insular police stationed in the province as are now
or may hereafter be provided by law for governors of provinces organized under Act Numbered Eighty-three, entitled
"The Provincial Government Act."

(f) Whenever lawless violence or seditious conspiracy and disturbance of the public peace shall occur of so
formidable a character as to he beyond the power of the local and Insular police of the province to suppress, it shall
be the duty of the governor to call upon the Governor-General or the military officer commanding the district in which
the province lies to send troops to suppress the disturbance.

(g) He shall preside at all meetings of the provincial board hereinafter constituted.

(h) He shall at least once in every six months visit every township or settlement in the province; while in the township
or settlement he shall hear all complaints made against the conduct of any of its executive officers, and take suitable
action thereon. He shall have the power to suspend any township official charged with misconduct in office or
disloyalty to the United States, and after proper notice and hearing to remove him and to direct the provincial fiscal to
bring a criminal or civil suit in the public interest against the person complained of if the charge made involves either
civil or criminal liability, or to dismiss the complaint and reinstate the person complained of.

(i) Between the first and fifteenth of July of each year he shall make a report to the Governor-General of the Philippine
Islands for the fiscal year ending on the thirtieth of June.

This report shall embrace all matters pertinent to the

administration and progress of the provincial government, and contain full information as to the commercial,
economic, financial, industrial, and political conditions of the province, in order that the Governor-General and the
Philippine Commission may he properly informed of the actual existing conditions during the period covered by the
report. Should unexpected events or matters of special importance to the general welfare of the province occur
subsequent to the dale, of the regular annual report, a supplementary statement may also be filed, not later than

September fifteenth, in order that complete data may be at band for the use of the Governor-General in submitting his
annual report to the Philippine Commission.

(j) The governor shall, through a jailer and guards to be appointed by him, have custody of all prisoners held awaiting
trial or duly sentenced to the provincial jail.

(k) He shall make known to the people of his province, by proclamations or communications delivered to the
presidents of the several townships or settlements, all general laws or governmental orders which concern them.

(l) Upon the organization of any new township or settlement within the province he shall fix the date for the first
election in such township or settlement.

(m) He shall be authorized to carry, as a badge of his office, a walking stick of white Indian cane, with gold bead and a
gold cord.

SEC. 7. The provincial secretary shall attest all the official acts of the provincial governor under the seal of the
province, and shall record all of such acts as are required by law to be recorded. He shall be the custodian of the
provincial seal. lie shall receive from the provincial governor and file in his office all reports to the provincial governor
required by law. and shall index be same, and he shall generally act as custodian of all provincial records and
documents. He shall, on demand, furnish certified copies of all public records and documents, for which he may
charge as personal compensation, in addition to his regular salary, the amount of ten centavos, Philippine currency,
per one hundred words, including the certificate.

SEC. 8. (a) The provincial treasurer shall be the chief financial officer of the province. He shall fix the day or days
during each month from January fifteenth to June thirtieth of each year on which the people of the several townships
may appear before him or his deputies to pay their property taxes : Provided. That the last day so fixed shall be the
thirtieth of June of each year. He shall, in person or by authorized deputy, supervise the appraisement and
assessment of real property in all the townships or settlements of the province, except where otherwise specially
provided. He shall, by himself or deputy, collect all taxes imposed upon property or persons in the province either by
the townships or settlements of the province, the provincial government, or the Central Government of the Islands,
except fines for the violation of township ordinances, fees for the granting of the privilege of fisheries, the issuing of
certificates of ownership of large cattle and the transfer of' title to the same, tolls from ferries operated by the,
townships, fees from township stables, township pounds, township markets, township slaughterhouses, township bath
houses, and township cemeteries; which shall be collected by the township treasurer in the manner prescribed by
ordinance of the township council. It shall be his duty to procure a certified copy of the tax-assessment list from each
township or settlement of the province, and file the same in his office, and to make an alphabetical index thereof,

which list and alphabetical index shall be a public record.

(b) Upon the receipt of the monthly accounts of each township he shall promptly audit the same and shall disallow
any expenditures not properly authorized, immediately notifying the township treasurer of any expenditures
disallowed.

(c) He shall be the custodian of the funds of the province and shall pay no money out of the provincial treasury except
upon warrants drawn in accordance with law, which shall be attached to his vouchers for their payment. He shall
render an account before the tenth of each month to the provincial board of the transactions h of his office for the
preceding month, and shall include, among other things, the amount of the cash on hand at the beginning of the
month and the receipts during the month from every source, the payments during the month and on what accounts
paid, and the balance on hand at the close of the fast day of the month. The provincial board shall examine such
accounts, and if found-correct, shall so certify on the face of the accounts. He shall forward a copy of his monthly
accounts, so approved, to the Trcasurer of the Philippine Islands, and another to the Auditor for the 'Philippine
Islands. The reports or accounts-current submitted to the Auditor shall be accompanied by all of their supporting
vouchers to enable the Auditor to settle and adjust the same and certify the balance thereon. Such accounts-current,
vouchers, and paid warrants shall be as prescribed by the rules prepared under section ten of this Act. The provincial
treasurer shall retain a copy of his accounts-current and of their supporting vouchers and file the same as a
permanent record of his office.

(d) He shall perform the duties of registrar of property pending the appointment of such registrar for the province in
accordance' with the provisions of the Land Registration Act.

SEC. 9. Promptly at the close of business on the last day of each month, and at other times if in the opinion of the
provincial t governor it is deemed advisable, a committee consisting of the provincial governor, the provincial
supervisor, and the division superintendent of schools shall count the cash in the hands of the provincial treasurer.
If the provincial treasurer is authorized to deposit funds in a designated depository he shall keep a true and correct
record of all deposits made by him therein, and a true and correct list of checks drawn against the said depository by
him, showing the date and number of such checks, the name of the payee, and the purpose for which drawn.

In

counting the cash in the hands of the provincial treasurer the aforesaid committee shall include therein as a separate
item the balance on deposit in such depository, as shown by the records kept by the provincial treasurer.

If the

provincial treasurer is acting as a disbursing officer of Insular funds, the committee aforesaid shall count and
determine the cash balance on hand of said account under each separate designation as disbursing officer of Insular
funds in the same manner and at the same time as the balance of provincial funds is ascertained.

The committee

aforesaid shall certify in detail to the Auditor for the Philippine Islands and to the Treasurer of the Philippine Islands
the result of each count and verification of cash herein provided for, and such certificates shall be signed by each

member of the committee: Provided, That in case the division superintendent of schools does not reside at
the provincial capital or is disqualified for any other reason, a teacher of the public schools at the provincial capital,
assigned to such duty by the division superintendent, shall be a member of the above committee and shall assist in
the counting of cash in the provincial treasury and make proper certification as herein provided: And provided
further, That in case the office of the provincial supervisor is combined with that of provincial treasurer or provincial
governor the Governor-General shall designate a third person to act as a member of said committee. In the absence
or disability of any member of the aforesaid committee two of any member of the aforesaid committee two of the said
committee shall act and make the verification; and in the absence or disability of two members of the committee it
shall be the duty of the remaining member to call upon a teacher of the public schools at the provincial capital who
shall act as a member of said committee and make proper certification us provided herein. A duplicate of the
certificate forwarded to the Insular Auditor and the Insular Treasurer shall be spread upon the minutes of the
provincial board.

SEC. 10. (a) The Treasurer of the Philippine Islands shall prescribe the method of keeping the ledgers and records of
the provincial treasurer, and shall prepare such rules and regulations relative to the administration of. the affairs of his
office as may be necessary. The necessary hooks and forms shall be furnished to the provincial government by the
Treasurer of the Philippine Islands at cost.

(b) The Auditor for the Philippine islands .-hall proscribe the manner in which the provincial treasurer shall render
accounts submitted to him for settlement, as provided by rule twelve of Act Numbered Ninety, and issue instruction
relative to the rendition of such accounts, as provided in rules involve and forty-four of said Act. For assistance in the
audit of the accounts of the provincial treasurer, the Treasurer of the Philippine Islands shall forward to the Auditor for
the Philippine Islands copies of all resolutions of the provincial board approved by the Treasurer of the Philippine
Islands authorizing the appointment of assistants, deputies, and other employees, and fixing their salaries.

(c) The books, accounts, papers, and cash of the provincial treasurer and the township treasurers shall at all
times be open to the inspection of the Treasurer of the Philippine Islands or his duly authorized agent.

At least

once in every six months the office of the provincial treasurer shall be examined by a traveling examiner of the
Treasurer of the Philippine Islands, who shall file with the Auditor for the Philippine Islands a complete report
covering every examination made by him of said office, particularly citing therein each and every discrepancy or
failure to charge a revenue which may he discovered, and make such other reports as the Insular Treasurer may
require.

(d) In case the examination of the traveling examiner of the Treasurer of the Philippine Islands discloses a shortage
in the cash which should be on hand, it shall lie the duty of the examining officer to seize the office and its contents
and notify the Treasurer of the Philippine Islands and the Auditor for the Philippine Islands forthwith. The

Treasurer of the Philippine Islands or his deputy, shall thereupon at once take full possession of the office, the books,
papers, vouchers, and cash of the provincial treasurer, close and render his accounts to the date of taking
possession, and temporarily continue the public business until action is taken in accordance with section twenty of
this Act. Upon the seizure of the office, the sureties of the defaulting officer shall be at once notified by the Treasurer
of the Philippine Islands.

(e) The deputy of the Treasurer of the Philippine Islands placed in charge of the office of the provincial
treasurer under the provisions of this section shall render to the Auditor for the Philippine Islands the accounts of such
provincial treasurer, and in his name to the date of taking possession, if the same are delinquent, together with a
copy of his report of the examination. Upon receipt of such accounts the Auditor shall examine and audit the
same without delay. Upon the completion of such examination and audit, when a defalcation is shown and it is
necessary to institute legal proceedings against the sureties of the defaulting officer, the Auditor for the Philippine
Islands shall forward to the Attorney-General a statement of the account. Such proceedings shall be brought against
the sureties, under the direction of the Attorney-General, and in such suit the account as, stated by the Insular
Auditor shall be prima facie evidence of the amount due on the bond.

(f) In case of the decease of the provincial treasurer, the same procedure shall be pursued, and upon settlement of
his accounts by the Insular Auditor the legal representatives of such deceased officer shall be furnished with a
certified copy of the settlement.

SEC. 11. (a) The provincial supervisor shall have supervision of the construction, repair, and maintenance of the
roads, bridges, and ferries of the province. He shall also have charge of the construction and repair of public buildings
and the offices of the provincial government, and shall be the custodian thereof under the direction of the provincial
board,

it shall be his duty to see that the roads, bridges, and public buildings of the province are kept in proper

repair, and he shall make monthly reports to the provincial hoard as to the condition of the roads, bridges, and public
buildings of the province, and shall recommend to the board the repairs and new construction which are necessary.
All contracts for the construction, repair, and maintenance of provincial buildings, roads, bridges, or ferries shall be let
by the provincial supervisor, with the approval of the provincial board, and no payment, partial or final, upon any
contract made for such work shall be made except upon the certificate of the supervisor that the same is due.
Before a contract is let for work it shall be the duty of the supervisor to prepare proper plans and specifications and to
make an estimate of the cost thereof, and to submit the same to the provincial board.

Copies of all contracts made

by the supervisor with the approval of the provincial board shall be forwarded by the supervisor to the Auditor for the
Philippine Islands and to the Consulting Engineer to the Commission, and he shall submit monthly reports of
all engineering work prosecuted during the month to the Consulting Engineer to the Commission.

(b) In preparing plans and specifications for the construction and repair of buildings for secondary schools, to be

undertaken by the province as hereinafter provided the provincial supervisor shall consult with the Insular Architect
and with the superintendent of the school division in which the province is located; and such plans and specifications
shall be subject to the approval of the latter or of the General Superintendent of Education, in accordance with the
provisions of Act Numbered Seventy-four, as amended, before the work may be undertaken.

(c) All stationery and office supplies of every character shall ho purchased by him, upon the order of the provincial
board, for the use of the provincial officers.

He shall keep a property account, in which be shall charge the provincial

officers with the furniture or other personal property delivered to them and held or used, by them for public purposes',
and shall take receipts for all supplies thus delivered by him.

(d) He shall give bond to the Government of the Philippine Islands, for whom it may concern, to secure the proper
accounting for all money, property and supplies intrusted to his custody. It shall be the duty of the Governor-General
to fix the amount of: the bond, and of the Treasurer of the 'Philippine Islands to approve the same and record and
retain it in his custody. In case of a vacancy in the office of provincial supervisor, or when, for any reason, such officer
can not perform his duties, the provincial treasurer shall be vested with the power to purchase stationery and office
supplies, and in making such purchases and delivering the same to the provincial officers he shall keep a, property
account and take receipts required of the provincial supervisor by paragraph (c) of this section.

SEC. 12. The provincial fiscal shall be the attorney and legal adviser of the provincial government and of each of its
officers when called upon, and they may require from him written "opinions. He shall represent the provincial
government in all suits brought on its behalf or against it: in the courts of the province or in the courts of any other
province: Provided, That in case the provincial fiscal is performing the duties of fiscal for more than cue province he
shall be disqualified, in controversies between such provinces, to act as attorney or legal adviser for either of them,
and the Secretary of Finance and Justice shall, in accordance with the provisions of Act Numbered Eleven hundred
and twenty-five, as amended by Act Numbered Eleven hundred and fifty-three, direct the temporary detail of a
fiscal for the performance of such duties for each province.

He shall be the legal adviser of the council and

president of each township or settlement of the province, and shall upon the request of any president or council
submit in writing his views upon any question properly arising in the discharge of their public duties. He shall in the
courts of the province represent the public in all criminal cases, and perform such duties with reference to the
institution of all criminal prosecution as the Code of Criminal Procedure shall require.

In cases where the interests of

any township or settlement and of the provincial government are opposed he shall act on behalf of the provincial
government, and the township or settlement shall be obliged to employ special counsel.

The Attorney-General b'

shall represent the provincial government, except as hereinafter provided, in all suits for or against if which shall
come into the Supreme Court; but if he deems it necessary be may authorize the provincial fiscal to assist him in the
hearing of the cause before the Supreme Court.

In suits by the government of one province against the government

of any other province the Attorney-General shall take no part, and the provinces engaged in the litigation shall be

represented in the Supreme Court by their respective provincial fiscals. ai When any criminal case is appealed to the
Supreme Court the provincial fiscal shall forthwith make a report to Hie Attorney-General explaining the question of
law and fact appearing; therein, and the conclusions of the court, and, if the Attorney-General directs, the provincial
fiscal shall appear in such case in the Supreme Court on appeal.

The Attorney-General shall have general

supervision of the provincial fiscal, shall prepare rules for his guidance, and may require reports from him as to the
condition of the public business in the court of his province.

The fiscal of the fountain Judicial District and the fiscal

of the Fifteenth Judicial District shall be entitled to the traveling expenses authorized by section eighteen of Act
Numbered Eight hundred and sixty-seven.' and the fiscal of the province of Mindoro shall be entitled to the traveling
expenses authorized by section eleven of Act Numbered Five hundred, the provisions of section fifteen of this Act to
the contrary notwithstanding.

SEC. 13. The salaries authorized in this Act shall be paid monthly so that one-twelfth of the annual salary shall be
paid on the fast day of each calendar month.

SEC. 14. There shall he such subordinate employees in the office of the provincial governor, the provincial secretary,
the provincial1 treasurer, and the provincial supervisor as the provincial board shall authorize and the
Treasurer of the Philippine Islands approve: they shall be appointed by the provincial governor, the provincial
secretary, the provincial treasurer, and the provincial supervisor, respectively, subject to the provisions of the
Civil-Service Ad ; and their salaries shall be fixed by the provincial board with the approval of the Insular
Treasurer: Provided, That the aggregate .salaries of such officers and employees shall not exceed the amount
appropriated, therefor by the Philippine Commission: And provided further, That the provincial treasurer shall have
authority to require a bond from each of his deputies in a penal' sum not less than the largest amount of public funds
of every kind such deputy is likely to have in his custody at any one time, or may, with the approval of the Insular
Treasurer first had, employ deputies from whom no bond shall be required, other provisions of law to the contrary
notwithstanding, but the provincial treasurer shall the liable upon his official bond for the faithful performance by such
deputies of their duties and for the accounting for all funds coming into their hands as such deputies.

SEC. 15. Provincial officers, their deputies, subordinates, and, other employees, shall be allowed the expenses of
travel and subsistence while necessarily absent from the capital of the province on official business as herein
provided:
a.

Actual and necessary cost of transportation, together with a per diem not exceeding two pesos, to be fixed
by the provincial board. I'm- subsistence, except as otherwise herein provided.

b.

Actual and necessary cost of transportation and subsistence only, while traveling by boat, when subsistence
is not included in the cost: of transportation.

c.

Actual and necessary cost of transportation only, while traveling by boat, when subsistence is
included in the cost of transportation.

d.

A per diem of six pesos, for transportation and subsistence, while in the city of Manila.

e.

The provincial board shall, by resolution, on or before January first and July first of each year, fix a tariff of
maximum amounts which shall be allowed provincial officers and employees for expense of transportation on
official business between the various towns of the province, during the ensuing six months, and a copy thereof
shall be forwarded by the provincial secretary to the Insular Auditor.

f.

Payment of transportation and subsistence expenses in accordance with the provisions of this section shall
be made from the treasury of the province upon the approval of the provincial board.

SEC. 16. The provincial governor, provincial treasurer, and provincial supervisor shall constitute the provincial
board.

The governor shall be the presiding officer of the board, and the provincial. secretary shall he its secretary

and shall keep its minutes.

SEC. 17. It shall be the duty of the provincial board:


a.

To provide, by construction or purchase or renting, suitable offices for the provincial officers, and a courthouse containing a room or rooms suitable for the holding of court and for offices for the court, officers, and a
provincial jail in the municipality fixed by law as the capital of the province. The provincial building shall first, be
used for the purpose of affording sufficient office room to all the provincial officers.

If, after supplying this

necessary office room, the building affords sufficient accommodation for the residence of the governor of the
province, he may occupy the building for this purpose. The assignment of rooms for offices and the residence of
the governor in the provincial building shall be made by the provincial board.
b.

To furnish a suitable vault or safe lo the provincial treasurer, in which be shall keep the provincial of other
public funds as long as they are in his custody, except as hereinafter provided.

c.

To order, in its discretion, the construction, repair, or maintenance of roads, bridges, or ferries within the
province on the J recommendation of the provincial supervisor, and to approve or reject contracts for such
construction or repair, and the construction or repair of provincial buildings let by the provincial
supervisor:Provided, That no public improvement, the estimated cost of which exceeds one thousand pesos,
Philippine currency, shall be I; directed to be made or contract therefor approved or funds therefor appropriated
until the provincial board shall have requested through the Executive Secretary investigations, pin us. or surveys
of such public improvement by the Bureau of Engineering: Provided; further, That no contract for
construction of a road, bridge, or of a public building shall be entered into until the provincial treasurer shall certify
that there is in the provincial treasury a sum sufficient to meet the estimated cost of the construction of the

improvement which may be lawfully devoted to such purpose; and after such. certificate shall be insult: and filed
and the contract entered into, the provincial treasurer shall treat the sum thus certified as not subject to warrant
except to meet the obligations of the contract. All work of repair, construction, or equipment of roads or buildings
involving a greater cost than one thousand pesos. Philippine currency, shall be let to the lowest responsible
bidder, after ten days' public notice of the letting by advertisement in a paper of general circulation in the province,
or, if then1 he no such paper, by a notice posted for ten days at the main entrance to the supervisor's office in' the
capital of the province. If the provincial board shall regard the contract to be let and the work to the done of
sufficient magnitude it may authorize the supervisor, in addition to giving the public notices above required, to
advertise for bids in a newspaper published in the city of Manila.

The supervisor is authorized to reject any or all

bids, and if the bids are too high lie may recommend to the board that be be allowed to purchase the material and
hire the labor and himself supervise the work, and the board may then authorize such a course.
d.

To agree, upon the recommendation of the provincial supervisor, with the provincial hoard of nnv adjoining
province, on the terms, within the limitations of law, upon which roads forming the. boundary between the two
province's, and bridges and ferries crossing streams forming such boundary, shall be constructed, repaired, or
maintained under the joint control of the two provincial governments.

e.

To direct, in its discretion, the bringing or defense of suits; on behalf of the provincial government and to
compromise the-same on the recommendation of the provincial fiscal and the approval of the judge of First
Instance for the district.

f.

To order the monthly payment of all salaries provided by law, and the payment of all lawfully contracted
indebtedness, by. directing the issue of warrants upon the provincial treasurer.; Every warrant shall be drawn by
the governor and countersigned by the secretary, and shall recite the cause and purpose of drawing the same, the
date of the resolution authorizing it, and the page of the minutes of the board's proceedings on which it is
recorded. Should the provincial treasurer deem any warrant drawn to be for an unlawful or unwarranted purpose,
he may suspend payment and refer the question to the Auditor for the Philippine Islands, whose decision shall be
mandatory upon him.

g.

To authorize the provincial treasurer to deposit so much of the provincial funds as may not be needed in the
near future for public use in a bank of deposit of approved standing in the Islands. All interest paid on such
deposit shall inure to the benefit of the provincial treasury, and no funds shall be deposited in the bank by the
treasurer until there shall be spread upon the minutes of (lie board a resolution reciting and approving the exact
terms of: the contract of deposit in the bank.

The bank shall certify the weekly balances of provincial funds held

by it to the provincial governor and to the Treasurer of the Philippine Islands.

h.

To hold regular weekly meetings upon a day to be fixed by the board, and special meetings upon the call of
the governor. The meetings of the board shall be open to the public.

i.

To authorize the appointment of necessary subordinate , employees by the various provincial officers,
and to fix the salaries of such employees, subject to the approval of the Treasurer of the Philippine Islands.

j.

To adopt rules regulating the hours of employment of the m subordinates in the various offices, subject to the
provisions of the Civil Service Law and Rules.

k.

To provide an official seal for the province.

l.

To pass upon every ordinance, resolution, or other act of the several township councils of the province,
approving the same should they deem it satisfactory; should they deem it unsatisfactory they shall return it to the
council, suggesting suitable amendments; the council shall inform them of its action, and they shall then approve
the ordinance or act as amended, or modify it, as they may deem necessary.

Should the council of any township

fail to fix the limits of the barrios of the township; to fix the salaries of duly authorized officers and employees; to
make appropriations for lawful and necessary township expenditures; to regulate the sanitation of the township
and order the removal of nuisances and causes of disease; to regulate the running at large of domestic animals;
to adopt suitable measures to prevent the spread of disease; to prohibit gambling, opium smoking, or the sale of
opium for smoking; to provide for the care of the poor, the sick, or of orphans; to provide for the establishment
and maintenance of schools for primary instruction: to provide for the construction and maintenance of
necessary waterworks for supplying the inhabitants of the township with water, and for insuring the equitable
distribution and use of water for the purpose of irrigation in the township or for other purposes; or, in general, to
provide for carrying into effect and discharging the powers and duties conferred on it by law; or, should it fail to
enact such measures as are necessary and proper to provide for the health and safety, promote the prosperity,
improve the morals, good order, peace, comfort, and convenience of the township and the inhabitants thereof and
for the protection of the property thereinthen the provincial board shall" issue to the president of such township
suitable written orders for securing these ends, and such orders shall have the effect of law, subject to disapproval
by the Secretary of the Interior.

But then constant aim of the provincial board shall be to aid the people of the

several townships of the province to acquire the knowledge and experience necessary for successful local popular
government, and their supervision and control shall be confined within the narrowest limits consistent with the
requirements that the powers of government in the township shall be honestly and effectively exercised, and that
law and order and individual freedom shall be maintained.
m.

To change the boundaries of existing townships and of townships hereafter established.

n.

To provide, if deemed expedient by the provincial board, by construction or purchase or renting, such school
building or buildings in the province as in the opinion of be board may be necessary, to be used for the free

secondary instruction of pupils resident in the province, such secondary instruction being understood to include, in
addition to academic and commercial subjects, . manual training, instruction in agriculture, and normalschool instruction, and to provide for the payment of all expenses of maintaining such public school or
schools of secondary instruction as may be established in the province; and the schools in their establishment
and conduct shall be subject to the general supervision of the division superintendents and the General
Superintendent of Education, in accordance with the provisions of Act Numbered Seventy-four:Provided. That,
temporarily and until such time as ' the Commission shall decide that the condition of the finances of the province
will justify for the future payment of the salaries of teachers and the expense of supplies and equipment for
secondary schools from the provincial treasury, such salaries and expense may be borne by the Insular
Government: Provided further, That if for any reason the province is not prepared to establish a secondary or high
school, the provincial board may provide from provincial funds for the payment of the tuition, in a high school in
any other province or in the city of Manila, of such pupils as may wish to enter such high school and are declared
by the proper examining authorities of the school which they wish to enter to be fitted to receive secondary
instruction: and the principal of the high school in question shall, provided the provincial board shall approve of the
admission of pupils from other provinces, make provision for their accommodation, and when the school to
which such pupils are admitted is a provincial school the provincial board may authorize and direct the provincial
treasurer to collect from the province sending them a reasonable tuition fee for each pupil so admitted.
o.

To provide and equip for the division superintendent of schools the necessary room or rooms for bis
office and for use in storing and distributing supplies. In case any division embraces more than one province,
such room or rooms and equipment shall be provided by the province in which the division superintendent
maintains his residence.

p.

To forward to the Executive Secretary requisitions upon the Insular Purchasing Agent for property or
supplies made under the provisions of Act Numbered

One hundred and

forty-six, as y amended, and

to accompany the same with a certified copy of a resolution by the provincial board or township council making
the necessary appropriation to cover the cost and expenses thereof; and,. also, when notified by the Insular
Purchasing Agent that he is ready to make the shipment, to forward to him a certificate by the provincial treasurer
or township treasurer, as the case may be, showing that there is sufficient money in the provincial treasury or
township treasury to cover the cost and expenses incurred by reason of the requisition, and that the money
required to make the payment has been set aside by the board or council and is reserved for the purpose. It is
hereby made the duty of the provincial treasurer or township treasurer to issue such certificate, if the facts warrant
the issue thereof, upon the request of the provincial board or township council.

After the making of an

appropriation by the provincial board or township council for the purpose above mentioned the money thus sot
aside shall not be withdrawn by the provincial treasurer or township treasurer for any other purpose, whether by

direction of the provincial board or township council or otherwise, under penalty of dismissal of such provincial or
township treasurer.
q.

To order, in its discretion, the execution by the supervisor, at provincial expense, of such minor surveys and
examinations as' may he necessary to determine the advisability of making public improvements, either by the
provincial government or the Insular Government, within the jurisdiction of the province: Provided, Thai no survey
or examination costing more than one thousand pesos, Philippine currency, shall be commenced without the
previous approval of the Consulting Engineer to the Commission.

r.

To make loans, when deemed expedient by the provincial board, out of provincial funds not otherwise
appropriated, to townships of the province for the construction or repair of school buildings or for other school
purposes: Provided, however, That the sum so loaned any one fiscal year shall not exceed ten per centum of the
gross regularly income of the province for the previous fiscal year: And provided further, That such loans shall be
made payable without interest by the townships to the province not later than the end of the succeeding fiscal
year.

SEC. 18. When, in its opinion, the inhabitants of any township. or settlement have advanced sufficiently in civilization
and material prosperity to make such a course practicable and in the public interest, the provincial board may by
resolution, with the approval of the Secretary of the Interior first had:
a.

Provide that the general exemption of members of non-Christian tribes from payment of the poll or cedilla
personal taxes prescribed by section one hundred and twenty of the Internal Revenue Law of Nineteen hundred
and four shall not apply to the inhabitants of such-township or settlement, but that they shall pay said tax, and that
the affirmative provisions of sections one hundred and twenty to one hundred and twenty-five, inclusive, of said
Internal Revenue Law shall be applicable to the inhabitants of such township or settlement.

b.

Provide that sections forty-three to ninety, inclusive, of the Municipal. Code, as amended, and subsection (i)
of section thirteen and section seventeen of the Provincial Government Act, relative to taxation, shall be applicable
to such township or settlement : Provided, That the provincial board shall by resolution fix the date before which
property owners must comply with the provisions of section fifty-one of the Municipal Code; the date when the
hoard of assessors shall meet, take oath of office, organize, and proceed to make a list of all the taxable real
estate in the township by barrios; the date within which the board of assessors shall complete their valuation of
the real property situated within the township and the period within which the annual taxes thus imposed shall be
payable during the year within which they become due.

SEC. 19. (a) There is hereby imposed, for the purpose of protecting, improving, and extending the roads and trails of
the province and of constructing public works, an annual tax of two pesos on every male inhabitant of the province
over eighteen years and under sixty years of age, except soldiers and sailors of the -United States Army and Navy,
civilian employees of the military branch of the United States Government in the Philippine islands, consular and
diplomatic representatives and of officials of foreign powers in the Philippine Islands, paupers, insane persons and

persons serving a sentence of more than one year in a public prison. This tax shall be collected by the provincial
treasurer and his deputies. It shall be deemed to be delinquent after the first day of February of each
year: Provided, That the amount of taxes due and payable for the period from the date of this Act to the first day of
January, nineteen hundred and seven, shall be two pesos: And provided further, That this amount shall be due and
payable on the first day of December, nineteen hundred and five, and shall become delinquent on the first day of
January, nineteen 'hundred and six: And provided further, That persons liable to pay this tax not residents of the
province prior to .February first of any year, but who enter and reside in the province after that date, may pay the tax
within thirty days after their arrival in the province.

(b) Any person who becomes delinquent in the payment of this tax shall, in lieu of such payment, work fur ten days on
the roads, trails, or public works in the province, under the direction of the provincial supervisor, either performing
such work' in person or providing a substitute to perform it: Provided, That at any time after he or his substitute shall
have begun work he may secure release from obligation to work by payment of the amount of the tax originally due in
full. The provincial board shall also fix the period within which the inhabitants of each township who are delinquent in
the payment of this tax shall work it out, and the road, trail, or c public work upon which they shall
labor: Provided, That when any delinquent in the payment of this tax is obliged to perform work outside the township
in which he resides lie shall be furnished subsistence by the province while engaged in such work and during the
usual and necessary time consumed in going from his home to the place where such work is performed and in
returning from such c place to his home: And provided further, That he shall be credited with the usual and necessary
time consumed in. traveling from his home to the place where the work is performed and returning therefrom as a part
of the time required of him, such usual and necessary time to be determined by the provincial board. Any person
delinquent in the payment of this tax who shall refuse or fail, either in person or by a substitute furnished by him, to
work it out within the period fixed, by the provincial board, shall be deemed guilty of a misdemeanor and shall, upon
conviction, be punished by a line not exceeding ten pesos or by imprisonment not exceeding twenty days, or by both
such fine and imprisonment, in the discretion of the court.

(c) 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 fax practicable, or hi 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.

(d) The provincial board is hereby authorized in its discretion to expend such amounts as may appear necessary for
the purchase of rice to be sold at cost to laborers actually at work on the roads and bridges of the province. Payments
on 'this account shall be made from the road and bridge fund of the province and all money derived from sales shall
be deposited in the provincial treasury to the credit of said fund.

SEC. 20 (a) Vacancies in provincial offices created by removal, resignation, or death shall be filled by appointment by
the Governor-General, with the advice and consent of the Commission, within ninety days after the vacancy occurs.

(b) Should the Governor-General have reason to believe that, any provincial officer is guilty, of disloyalty, dishonesty,
oppression, or misconduct in office, he may suspend him from the discharge of the duties of his office, and, after due
notice to the suspended officer, shall investigate the cause of suspension and either remove him, with the advice and
consent of the Commission, from office or reinstate him, as the circumstances may require.

In case the suspension

results in a removal, the removed appointee shall not receive any compensation from and after the date of his
suspension. Should he be reinstated, it shall be in the discretion of the Governor-General to direct that
his compensation, during the period of his suspension, shall be withheld, or paid from the provincial
treasury.

Suspension or removal under this section. shall not prevent the institution of criminal proceedings

against the person suspended or removed.

Every provincial officer shall be subject to prosecution, in a, Court of First Instance, for a criminal act committed by
him, in the. same manner as any other person.

(c) Pending the filling of a vacancy in a provincial office created by removal, resignation, or death, or whenever a
provincial officer fails to discharge or is disabled from discharging the duties of his office on account of sickness,
absence, or other cause, or in case of the suspension of a provincial officer by the Governor-General as provided by
paragraph (b) of this section, the vacancy thus caused shall be filled in the following manner:
1.

In case the vacancy, absence, or suspension is in the office of provincial governor, the provincial secretary
shall discharge the duties of provincial governor during such vacancy, absence, or suspension, or until the
vacancy shall be filled as directed by law: Provided, however, That if in the judgment of the Governor-General the
public interest demands, the vacancy thus created may be filled by a person to be specially appointed by the
Governor-General instead of by the secretary of the province; and in case such person is not at the time of
appointment in the service of the Government, his salary shall be the same as that of the regular provincial
governor and shall be paid out of provincial funds.

Whenever the governor of the province shall leave the capital for a temporary absence for the purpose of
inspecting the townships of his province or for any other purpose, he may, if he thinks the public interest will be
served thereby, delegate to the secretary of the province, by a proper writing, the power to perform such of his
duties as governor as can only conveniently be performed at the capital of the province. Such written delegation
shall be spread upon the records of the province to evidence the authority of the secretary to perform such acts of
the governor as he may be required to perform after such delegation.

2.

In case the vacancy, absence, or. suspension is in the office of provincial secretary, provincial treasurer, or
provincial supervisor, the Governor-General shall appoint a person to perform the duties of the office during such
vacancy or absence or suspension, and, in the case of the provincial treasurer and provincial supervisor, shall
make such provision with respect to the bond of the temporary appointee as to him may seem wise. In all cases in
which a deputy of the Insular Treasurer shall take possession of the office of any provincial treasurer because of
alleged defalcations in his office, such treasurer shall ipso facto be suspended from the performance of his
functions as a member of the provincial board, and the deputy placed in charge of the office of such provincial
treasurer by the Insular Treasurer shall, during the time he is in charge of such office, be a member of the
provincial board with all the powers and duties pertaining to the provincial treasurer, and during such time the per
diem to which such examiner or deputy is entitled under the provisions of Act Numbered Three hundred and fiftyeight, as amended, shall be paid from the revenues of the province where such service is rendered.

3.

In ease the vacancy, absence, or suspension is in the office of fiscal for the province the indue of First
Instance may appoint a temporary fiscal to discharge the duties of the office which the regular fiscal fails or is
unable to perform. The temporary fiscal shall receive the same compensation and allowance per day as that
provided by law for the regular fiscal for the days actually employed, such compensation to lie paid out of the
salary of the regular fiscal or from the appropriation for contingent expenses, Bureau of Justice, as the Secretary
of Finance and Justice shall decide.

SEC. 21. No provincial official shall leave the province without' obtaining permission so to do from the GovernorGeneral.

SEC. 22. The provincial governor, the provincial secretary, the provincial treasurer, the provincial supervisor, and the
deputy clerk of the Court of First instance for the province arc hereby made justices of the peace, ex officio, with
jurisdiction throughout the province. All fees collected in the province by any provincial officer or deputy clerk of the
Court of First Instance as ex officio justices of the peace shall be accounted for to the provincial treasurer and turned
into the provincial treasury. Courts of justices of the peace may, upon recommendation of the provincial board and
with the approval of the Secretary of Finance and Justice, be established in townships organized under the Township
Government Act, Numbered Thirteen hundred and ninety-seven, in like manner and with like powers, jurisdiction, and
duties as courts of justices of the peace in municipalities organized under Act Numbered Eighty-two, entitled "The
Municipal Code." The existing courts of justices of the peace in provinces organized under this Act are hereby
recognized and continued and the justices of such courts shall continue in office during the pleasure of the Philippine
Commission, and the establishment of such courts and the appointment of such justices are hereby validated.

SEC. 23. (a) The Province of Nueva Vizcava shall consist of the territory included within the limits of said province at,
the time of the cession of the Philippine Islands to the United States. The capital of the province shall be the township
of Isavombong.

(b) The officers of the provincial government shall be a provincial governor, at four thousand eight hundred pesos
per annum, who shall discharge, in addition to his regular duties, the duties herein before prescribed for the provincial
supervisor a provincial secretary-treasurer, at three thousand pesos per annum, who shall discharge the dudes
herein before prescribed for the provincial secretary and those prescribed for the provincial treasurer and who
shall give a bond, as provided by section four of this Act, in the sum of ten thousand pesos.

The fiscal for the

Mountain Judicial District shall discharge the duties hereinbefore prescribed for the provincial fiscal.

(c) The provincial governor, the provincial secretary-treasurer, and the division superintendent of schools for the
Province of Nueva Vizcaya shall constitute the provincial board.

SEC. 24. (a) The Province of Lepanto-Bontoc shall consist of the territory included within the limits heretofore fixed for
this province by Act Numbered Four hundred and ten, as amended. The capital of the province shall be the township
of Cervantes.

(b) This province shall be divided into three subprovinces, as follows:


1.

The subprovince of Lepanto, which shall consist of the territory included within the boundaries fixed for
this subprovince by Act A umbered Four hundred and ten, as amended.

2.

The subprovince of Bontoe, which shall consist of the territory included within the boundaries fixed
for this subprovince by Act Numbered Four hundred and ten, as amended.

3.

The subprovince of Amburayan, which shall consist of the territory included within the boundaries fixed for
this subprovince by Act Numbered Four hundred and ten, as amended.

(c) The officers of the provincial government shall be a provincial governor, at four thousand eight hundred pesos per
annum; a secretary-treasurer, at three thousand two hundred pesos per annum, who shall discharge the duties herein
before prescribed for the provincial secretary and those prescribed for the provincial treasurer, and who shall give a
bond as provided by section four of this Act in the sum of ten thousand pesos; and a provincial supervisor, at three
thousand pesos per annum. The fiscal for the Mountain Judicial District shall discharge the duties herein before
prescribed for the provincial fiscal.

(d) There shall be a lieutenant-governor for the subprovince of Bontoc, at three thousand pesos per annum, who
shall reside and j have his office in the settlement of Bontoc; and a lieutenant-governor for the subprovince of
Amburayan, at two thousand four hundred pesos per annum, who shall reside and have his office in the settlement of
Alilem. Subject to the supervision of the provincial governor, the lieutenant-governors shall exercise in their respective
subprovinces the powers herein before conferred upon the provincial governor. They shall be eligible to appointment

as deputies of the provincial secretary-treasurer, but when so appointed shall receive no additional salary.

(e) The lieutenant-governors shall have power to appoint, in, accordance with the rules and restrictions of the Civil
Service Act and the Acts amendatory thereof, such permanent assistants, clerks, and employees in their offices as
may be approved by the provincial board. The number and salaries of such employees shall be reported by them to
the Treasurer of the Philippine Islands, who shall have the power to abolish such subordinate offices or reduce
salaries; and no increase shall be made in the number of such employees or the amount of such salaries after having
been reduced by the Treasurer of the Philippine Islands before his approval of the proposed increase shall have been
obtained. The salaries of the officers and employees provided for in subsections (d) and (c) of this section shall be
paid from the provincial treasury.

(f) The lieutenant-governor of Bontoc and the lieutenant-governor of Amburayan shall be justices of the
peaceex officio with jurisdiction throughout their respective subprovinces.

SEC. 25. (a) The Province of Mindoro shall consist of the Island . of Mindoro, the Island of Lubang, and the small
islands adjacent to these islands and not included within the limits of any other province.

(b) The officers of the provincial government of Mindoro shall be a provincial governor, at four thousand five hundred
pesos per an mi in; a provincial supervisor-treasurer, at four thousand five hundred pesos per annum, who shall
discharge the duties herein before prescribed for the provincial supervisor and those prescribed for the provincial
treasurer, and who shall give a bond as provided by section four of this Act in the sum of twenty thousand pesos;
provincial secretary, at three thousand pesos per annum; and a provincial fiscal, at two thousand eight hundred pesos
per annum. These officers shall reside and have their offices in the township of Calapan, Island of Mindoro, which is
hereby made the capital of the province.

(c) The provincial governor, the provincial supervisor-treasurer, and the provincial secretary shall constitute the
provincial board.

SEC. 26. (a) The Province of Palawan shall include the entire Island of Palawan, the Islands of Dumaran and
Balabac, the Calamianes Islands, the Cuyos Islands, the Cagayanes Islands, and all other islands adjacent to these
islands and not included within the limits of any other province.

(b) The capital of the Province of Palawan shall be the township of Puerto Princesa on the Island of Palawan :
Provided, however, That until cable communications shall have icon established between Puerto Princesa and
Manila, the provincial governor shall have discretion to fix the capital of that province either at Cuyo or at Puerto
Princesa, and to change the place of the capital from one place to the other, as the public interests may require, the

change of the capital, if made, to be effected by a proclamation of the provincial governor, a copy of which shall be
forwarded to the Executive Secretary.

(c) The officers of the provincial government shall Lie a provincial governor, at three thousand two hundred pesos
per annum, who shall discharge the duties herein before prescribed for the provincial governor and those prescribed
for the provincial supervisor; and a provincial secretary-treasurer, at three thousand pesos per annum, who shall
discharge the duties herein before prescribed for the provincial secretary and those prescribed for the provincial
treasurer, and who shall give a bond as provided by section four of this Act in the sum of ten thousand pesos, The
fiscal for the Fifteenth Judicial District shall perform the duties prescribed for the provincial fiscal.

(d) The provincial governor, the provincial secretary-treasurer, and the division superintendent of schools for
the Province of Palawan shall constitute the provincial board.

SEC. 27. (a) The Province of Benguet shall retain the boundaries fixed by law at the time of the passage of this Act.
and the capital of the province shall be the township of Baguio.

(b) The officers of (he provincial government of Benguet shall be a provincial governor, at three thousand six hundred
pesos per annum, who shall perform the duties prescribed for the provincial governor and those prescribed for the
provincial supervisor; a provincial secretary, at one thousand two hundred pesos per annum; and a provincial
treasurer, at one thousand six hundred pesos per annum, who shall also act as disbursing officer for the Civil
Sanitarium, Benguet, and who shall receive therefor, from the Civil Sanitarium, eight hundred pesos per annum,
together with subsistence and quarters in kind. The provincial treasurer shall give a bond as provided by section four
of this Act in the sum of eighteen thousand pesos.

(c) The provincial governor, the provincial secretary, and the provincial treasurer shall constitute the provincial board.

SEC. 28. The following Acts and all Acts or parts of Acts in conflict with the provisions of this Act are hereby repealed:
a.

Act Numbered Forty-nine, entitled "An Act providing for the establishment of a civil government for the
Province of Benguet.

b.

Act Numbered Three hundred and thirty-seven, entitled "An Act providing for the organization of a provincial
government in the Province of. Nueva Vizcaya."

c.

Act Numbered Four hundred and ten, entitled "An Act providing for the organization of a provincial
government in the territory comprised in the comandancias of Lepanto, Bontoc, and Amburayan, and the territory

lying between Abra, Cagayan, and Bontoc not included within the limits of any province, and providing for justices
of the peace in this territory and in the Province of Nneva Vizcaya."
d.

Act Numbered Four hundred and twenty-two, entitled "An Act providing for the organization of a provincial
government in the "Province of Paragua, and defining the limits of that province."

e.

Act Numbered Four hundred and forty-one, entitled "An Act amending Act Numbered Four hundred and
twenty-two, organizing a provincial government in the Province of Paragua, so as to provide that the duties of
fiscal of that province shall be performed by the fiscal of the Fourteenth Judicial District."

f.

Act Numbered Five hundred, entitled "An Act providing for flu: organization of a provincial government in the
Island of Mindoro. defining the limits of that province, and repealing Act Numbered Four hundred and twentythree, entitled 'An Act extending the provisions of the Provincial Government Act and its amendments to the Island
of Mindoro and incorporating that island with the Province of Marinduque.'"

g.

Act Numbered Five hundred and sixty-six, entitled "An Act amending Act Numbered Four hundred and ten,
providing for the organization of the Province of Lepanto-Bontoc, by increasing the salary of the secretarytreasurer in said province to one thousand three hundred dollars and the salary of the lieutenant-governor of the
subprovince of Bontoc to one thousand five hundred dollars per year."

h.

Act Numbered Five hundred and sixty-seven, entitled "An Act amending Act Numbered Four hundred and
twenty-two, providing for the organization of a provincial government in the Province of Paragua and defining the
limits of that province, by fixing new boundaries for the Province of Paragua."

i.

Sections one and two of Act Numbered Seven hundred and, forty-seven, entitled "An Act to amend Act
Numbered Four hundred and twenty-two, as amended, by defining new limits for the Province of Paragua, and for
other purposes."

SEC. 29. It shall be the duty of the Secretary of the Interior to visit and inspect each province organized under the
provisions of : this Act at least once during each fiscal year.

SEC. 30. The short title of this Act shall be "The Special Provincial Government Act."

SEC. 31. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act proscribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 32. This Act shall take effect on its passage.

Enacted, September 14, 1905.

[ Act No. 1397, September 14, 1905 ]


AN ACT PROVIDING FOR THE ESTABLISHMENT, OF LOCAL CIVIL GOVERNMENTS IN
THE TOWNSHIPS IN THE PROVINCES OF NUEVA VIZCAYA, LEPANTO-BONTOC,
MINDORO. PALAWAN ILOCOS SUR, AND BENGUET, AND IN OTHER SETTLEMENTS OF
NON-CHRISTIAN TRIBES IN THE PHILIPPINE ISLANDS NOT INCLUDED WITHIN THE
LIMITS OF THE MORO PROVINCE, AND REPEALING- ACTS NUMBERED FORTY-EIGHT,
THREE HUNDRED AND EIGHTY-SEVEN, FOUR HUNDRED AND ELEVEN, FOUR
HUNDRED AND FORTY-FIVE. FIVE HUNDRED AND FORTY-SEVEN, FIVE HUNDRED AND
FORTY-EIGHT. FIVE HUNDRED AND FORTY-NINE, FIVE HUNDRED AND FIFTY. FIVE
HUNDRED AND SEVENTY-NINE, SEVEN HUNDRED AND FIFTY-THREE. EIGHT
HUNDRED AND FIFTY-FIVE. ELEVEN HUNDRED AND FORTY-FIVE, TWELVE HUNDRED
AND SIXTY-EIGHT, AND SECTIONS ONE TO FOUR, INCLUSIVE, OF ACT NUMBERED
ELEVEN HUNDRED AND THIRTEEN.
By authority of the United States, be it enacted by the Philippine Commission, that:
CHARTER I.
GENERAL PROVISIONS.

SECTION 1. (a) All townships in the Provinces Nueva Vizcaya, Lepanto-Bontoc, Mindoro. and Palawan, and in the
sub-province of Abra, Province of Ilocos. Stir, which have heretofore been organized under the provisions of elections
one in sixty-seven, inclusive, of Act Numbered Three hundred and eighty-seven, entitled "An Act providing- for the
establishment of local civil governments in the townships and settlements of Nueva Vizcaya," and all townships in the
Province of Benguet which have heretofore been organized under the provisions of Act Numbered Forty-eight, entitled
"An Act providing for the establishment of local civil governments in the townships of the Province of Benguet,"' shall
be recognized as municipal corporations and shall he known respectively by the names heretofore adopted.

Under

such names-they may sue and be sued, contract and he contracted with, acquire and hold real and personal
property for the general interests of the township, and exercise all the powers hereinafter conferred upon them
All property and property rights veiled in any pueblo under its former organization shall continue to he vested in the
same township after its incorporation under this Act.

(b) For the purposes of the Internal Revenue Act, Numbered Eleven hundred and eighty-nine, the townships referred
to in paragraph (a) of this section, and all townships hereafter organized under the provisions of sections one to sixty
of this Act. shall be considered municipalities.

SEC. 2. Each of these townships shall he divided into barrios. For the purposes of the first election, the barrios as
established under Spanish sovereignty shall he recognized; but when local civil government shall have been

established in any township this government shall readjust the division of the township into barrios, definitely fixing the
boundaries of these barrios, as hereinafter provided. The barrio of the township in which the "'tribunal" was formerly
situated shall be known as the chief barrio.

SEC. 3. The government of each township established under this Act is hereby vested in a president, a vicepresident, and a council, composed of one representative from each barrio of the township, who shall be designated
"councilor.

SEC. 4. There shall be in each township a secretary, a treasurer, and such other nonelective officers and employees
as the council shall deem necessary and provide for and the provincial board
shall authorize: Provided. That in townships where the provincial board may deem it necessary for purposes of
economy, the board may, with the approval of the Secretary of the Interior, by resolution provide that the duties of
township secretary and township treasurer shall be performed by one officer, who shall be known as the township
secretary-treasurer and who shall be appointed in tin; manner hereinafter prescribed for the township treasurer.

SEC. 5. The president and vice-president shall be chosen at large by the qualified electors of the township; the
councilor of; each barrio shall be chosen by the qualified electors of the barrio. The term of office of the president,
vice-president, and councilors shall lie for two years from and after the first Monday in January next after their election
and until their successors are duly chosen and qualified.
CHAPTER II.
QUALIFICATIONS OF ELECTORSELECTIONS.

SEC. 6. The electors exercising the privilege of choosing elective officers shall be male persons eighteen or more
years of age who have had a legal residence in the township in which they exorcise the right of suffrage for a period of
six months immediately preceding the election, and who are not citizens or subjects of any foreign
power: Provided, That officers, soldiers, sailors, or marines of the Army or Navy of the United States shall not be
considered as having acquired legal residence within the meaning of this section by reason of their having been
stationed in the township for the required six months.

SEC. 7. Each elector shall, before voting, take and subscribe the following elector's oath, which shall be administered
by a member of the board of election judges or by the township secretary. Electors' oaths shall lie filed with the
township secretary:
"ELECTOR'S OATH.

"I................................................................................., do solemnly swear (or affirm) that I am a male resident of the


township of ......................................, in the Province of ......................................,and shall have resided therein for the
period of six months next preceding the next township election; that at the date of said election I shall be eighteen or
more years of age; that I am not a citizen or subject of any foreign power; that I recognize and accept the supreme
authority of the United States of America and will maintain true faith and allegiance thereto; that I will obey the laws,
legal orders, and decrees duly promulgated by its authority; and that I impose upon myself this obligation voluntarily
and without mental reservation or purpose of evasion. So help me Clod. (In case of affirmation the words 'So help me
God should be stricken out.)

.........................................................................
[Signature of elector.]
"Subscribed and sworn to (or affirmed) before me this . day of ........................................, 190....

.........................................................................
[Signature of officer administering oath.]
SEC. 8. The following persons shall be disqualified from voting:
a.

Any person who is delinquent in the payment of public taxes.

b.

Any person who has been deprived of the right to vote by the sentence of a court of competent
jurisdiction since August thirteenth, eighteen hundred and ninety-eight, unless and until acquitted upon appeal
to a higher court or restored to all civil rights by amnesty or pardon.

c.

Any person who has taken and violated the oath of allegiance to the United States.

d.

Any person who, after April ninth, nineteen hundred and two, has been or shall be in arms in the Philippine
Islands against
the authority or sovereignty of the United States, whether such person be an officer, soldier, or civilian.

e.

Any person who, after April ninth, nineteen hundred and two, has "made or shall make contribution of money
or other valuable thing in aid of any person of organization against the authority or sovereignty of the United
States, or who shall demand or receive such contribution from others, or who shall make any contribution to any
person or organization hostile to or in arms against the authority or sovereignty of the United States for the
purpose of securing any protection, immunity, or benefit, and who has not received the benefit of the Amnesty
Proclamation.

f.

Any person who. after April ninth, nineteen hundred and two, has given or in any manner whatsoever shall
give aid and comfort to any person or organization in the Philippine Islands in opposition to or in arms against the
authority or sovereignty of the United States, and who has not received the benefit of the Amnesty Proclamation.

g.

Insane or feeble-minded persons.

SEC. 9. (a) The provincial hoard shall formulate rules for the holding of elections, and shall appoint for each township
a board of five election judges to preside over the election and report its result.

(b) Immediately after the close of the election the result of the voting shall be canvassed by the board of election
judges, a certificate of the result of the election shall be prepared in duplicate and signed by the members of the
board, and this certificate shall be a sufficient warrant for those elected to assume their offices "unless objections are
filed as follows: A duplicate containing the additional statement that a term of three days is granted in which any
resident of the township can present to the board, or to the chairman thereof, in writing, such objections as he may
deem just and legal against those declared elected, shall lie prepared by the hoard and posted at the main entrance
of the township building.

(c) On the day following the said term of three days a duplicate of the election certificate and the objections made, if
any, shall be sent by the chairman of the hoard of judges to the provincial board. Should the provincial board, upon
investigation and after hearing of evidence, if necessary, find the election legal, they shall, within seven days after the
receipt of said documents, direct the newly elected officers to qualify and enter upon their duties on the day fixed by
this Act; but if the provincial board determines that there has been an illegality committed in the election of may officer,
or that any candidate returned is not eligible, they shall so declare in writing, with the reason therefor, and shall order
a special election to fill the vacancy thus occasioned, and shall certify their finding and order to the township
secretary. who shall spread the same upon a the records of the council. In determining the legality of the election the
provincial board shall ignore irregularities or informalities which do not prevent the declared result from being the
actual will of the electors.

SEC. 10. The provincial governor shall issue to each legally elected township officer a certificate of election.

SEC. 11. Upon the election of a new president and vice-president an accounting shall be had between the incoming
and the outgoing township officers, and every officer of the township shall deliver to his successor in office, who shall
receipt for the same in duplicate, all books, records, accounts, moneys, and effects of every description in his
possession belonging to the township or pertaining to his office, except township property in the custody of the
township treasurer, which shall be turned over to the township treasurer for delivery to the incoming officials.

One

copy of the receipt shall be delivered to the retiring officer and the other copy shall be filed with the treasurer. Upon
the refusal of the retiring officer to comply with this provision he shall be liable for all damages caused thereby and to

such penalty as may be by law or ordinance prescribed. Upon the appointment of a new township treasurer all
township property of every kind in the possession of the township treasurer shall be transferred to his successor
under the supervision of the provincial treasurer. The incoming officials shall inform, be provincial fiscal of any
irregularities in the management of the townships funds which they may discover.

SEC. 12. A plurality of votes shall be sufficient to elect. In case of a the vote, the candidates who have received the
same number of voles shall draw lots for the office in question. The lots shall be prepared by the hoard of election
judges, the drawing shall take place in their presence, and they shall certify to the fact of the drawing and to the result
in the election returns.
CHAPTER III.

OFFICERSTHEIR QUALIFICATIONS, DUTIES, AND COMPENSATION.

SEC. 13. A president, vice-president, or councilor shall be a duly , qualified elector of the province, and shall have a
legal residence therein for one year prior to the election.

SEC. 14. A secretary shall be able to read, write, and speak intelligently a local1 dialect generally understood in the
township, and the Spanish or English language.

SEC. 15. In no case shall there be elected, or appointed to a( township office ecclesiastics; soldiers in active service;
persons receiving salaries from provincial, departmental, or governmental funds; those who are delinquent in the
payment of public taxes assessed after the passage of this Act; or contractors for public works within the province.

SEC. 10. (a) Every person elected or appointed to a township office under the provisions of this Act shall, before
entering upon the duties thereof, take and subscribe before the president or secretary the following oath of office:
Provided, That oaths of office shall" be administered by members of boards of election judges to officers chosen at
the first election:
"OATH OF OFFICE.

"I,.................................................................................., having been ....................................


as............................................of the township of.................................... in the Province of......................................,do
solemnly swear (or affirm) that I have the prescribed qualifications to hold office in said township; that I recognize and
accept the supreme authority of the United States of America and will maintain true faith and allegiance thereto; that I
will obey the laws, legal orders, and decrees duly promulgated by its authority; and that I impose upon myself this

obligation voluntarily, without menial reservation or purpose of evasion; and that I will well and faithfully discharge the
duties of the office upon which I am about to enter. So help me God. (Last four words to be stricken out in case of
affirmation.)

.........................................................................
[Signature of officer.]
"Subscribed and sworn to (or affirmed) before me this day of.............................................., 190....

.........................................................................
[Signature of president or secretary.]
(b) Such oaths shall be filed in the officer of the secretary.

SEC. 17. Every township officer charged with the custody of public funds or property shall, before entering upon
the duties of his office, execute a bond' to the township with two or more sureties, the amount of which bond and the
sufficiency of which sureties shall be approved by the president and by the provincial treasurer in writing indorsed
thereon, and by the council by a recorded vote. A copy of the bond and the approval of the same shall be spread r
upon the minutes of the council.

The bond shall be fixed at a penal sum of not less than half of the amount of the

aggregate revenue which will probably come info the custody of such officer during the current year, and shall be
conditioned for the faithful performance of the duties of the office and the payment as required, by law of all moneys
received by such officer for and in behalf of the township.
treasurer, who shall carefully preserve the same.

The bond shall be filed in the office of the provincial

Should suit be brought on this bond, it shall be no

defense to those signing the bond that the above requirements for approval have not been complied with, if in fact,
by virtue of such bond, the township officer had entered upon the discharge of his official duties.

The requirement that township treasurers shall be bonded may be waived by the provincial treasurer in any township
where the township treasurer is the deputy of the provincial treasurer; but if the township treasurer is thus relieved by
the provincial treasurer of the necessity of giving bond, the latter official shall be liable upon his own bond for the
payment as required by law of all moneys received by such township treasurer for and in behalf of the township.

SEC. 18. (a) The president shall be the chief executive of the township.

(b) He shall cause the ordinances of the township to be executed, and shall supervise the discharge of official duties
of all subordinates.

(c) He shall examine and inspect the books, records, and papers of every officer or agent of the township.

(d) He shall issue orders relating lo the police or to public safety, and orders for the purpose of avoiding
conflagrations, floods, and the effects of storms or other public calamities.

(e) He shall draw warrants upon the treasurer for the legitimate payments authorized by the council.

(f) He shall assist the provincial treasurer and his deputies in the collection of taxes.

(g) He shall be the presiding officer of a court consisting of himself and two councilors to be chosen as hereinafter
provided in section thirty-six.

The secretary shall be the recording officer of this court, which shall hear and adjudge

alleged violations of public ordinances, upon complaint filed by the direction of the president or by a police officer or a
private citizen: and, after due trial, in which the accused and his witnesses shall he heard, the president shall, upon
conviction of the accused by a majority vote of the members of the court, impose such punishment, either by
admonition or by fine or imprisonment, or both such fine and imprisonment, in his discretion, as is provided in
subsection (q) of section twenty-nine. In case the person convicted is unable or unwilling to pay such fine he shall
satisfy its amount by labor upon public works within the township at the rate per day "to be fixed for each township by
the provincial board, with the approval of the Secretary of the Interior first had: Provided, That females shall not be
compelled to perform work unsuitable for their sex.

(h) Tin's court shall have no jurisdiction in civil cases, except on the implication of interested parties and upon their
making an agreement in writing to accept the award of the court, when it may hear and adjudge any case not
involving property exceeding in value the sum of two hundred pesos, Philippine currency. The judgment shall be
awarded by a majority vote of the members of the court and shall be recorded by the secretary, and shall be final.

(i) The members of this court shall receive no compensation for their services.

(j) Whenever it shall come to the knowledge of the president that a crime or misdemeanor not within the jurisdiction of
the court -provided for in subsection (g) of this section has been committed within the township, the president shall
direct the arrest of the alleged offender, shall make a preliminary investigation into the facts, and, if the guilt of the
prisoner shall appear probable, shall order the arresting officer to proceed immediately with the prisoner and the
president's report of his investigation to the governor of the province.

(k) Fines shall be paid in Philippine currency to the treasurer of the township upon the order of the president, and the
treasurer shall issue a receipt therefor, which shall be countersigned by the president, who shall, upon countersigning

said receipt, record the payment of the fine in the docket prescribed in paragraph (l) of this section : Provided, That if
the charge be against a township officer or employee for violating his official duty, the president shall have jurisdiction
to suspend him, pending action on such violation by the council; and, if a fine is imposed against such officer, it may
lie collected by withholding the requisite amount from such salary as is or may thereafter become due to him.

(l) The president shall keep a docket of the trials held by the court provided for in subsection (g), in which shall be
recorded in a summary manner the name of the defendant, the charge against him, and the name of the prosecuting
witness, the date of the arrest, the date of the trial, the presence of the defendant, and the nature of the judgment,
together with the fines collected, if any, in accordance with the judgment.

(m) The president shall recommend to the council at any time such measures connected with the public health,
cleanliness, or ornament of the township, or the improvement of its finances, as he shall deem expedient. He shall
preside at all meetings of the council and shall sign its journal; hut he shall not vote, except in case of a the, when he
shall give the casting vote. He shall approve and forward to the provincial board ordinances adopted by the council,
unless he shall consider them prejudicial to the public welfare, in which case he shall veto them; but the council may
pass an ordinance over the veto of the president by a two-thirds vote of all its members, in which case he shall
forward it to the provincial board for action.

(n) He shall appoint, by and with the consent of the majority of all the members of the council, the township secretary
and all nonelective officers and employees that may be provided for by law or by ordinance, with the exception of the
township treasurer, and at any time, for cause, he may suspend any such officer or employee, thus appointed, for a
period not exceeding ten clays, which suspension may be continued for a longer period by the council; and, by and
with the consent of a majority of all the members of the council, he may remove any such officer or employee:
Provided, That, the appointment and removal of the township secretary shall be subject to the approval of the
provincial board.

(o) The township treasurer shall he appointed by the provincial treasurer, subject to the approval of the provincial
hoard, and may be removed from office by the board for cause. Each township treasurer shall render a monthly
account of the vouchers covering all his transactions to the provincial treasurer, and shall submit to the Auditor for the
Philippine Islands such reports as that officer may require of him. All township treasurers holding office at the time of
the passage of this Act shall continue to discharge the duties of their respective offices until a new appointment has
been made under its provisions.

(p) The president shall make all nominations at the first meeting of the council alter his election, except for those
offices in which a vacancy may occur during his term, In case the council shall reject any of the nominations made by
him, then it shall be his duty at the next regular meeting of the council to submit the names of other persons for

appointment. In case a vacancy occurs in may of the above-named offices during the term of office of the president,
he shall submit a nomination to the council at the first regular meeting after the occurrence of the vacancy.

(q) During the month of May of each year he shall prepare and make out in duplicate an annual report, in which he
shall set forth the most important events which have occurred in the township during the current year. One copy of
the report shall be filed in the office of the secretary and the other shall be submitted to the council and thereafter
forwarded to the provincial governor on or before the fifteenth day of the following June.

(r) He is authorized to use, as a symbol of office, a black cylindrical cane, with gold head, gilt ferrule, and
silver cord and tassels.

SEC. 19. The vice-president shall:


a.

Act as a substitute for the president in case of the absence of the latter or his temporary inability to discharge
the duties of his office.

b.

In case of a permanent vacancy in the office, of president he shall fill the post for the unexpired portion of the
term: and a new vice-president shall be elected by a majority vote of all the members of the council.

c.

He shall be an ex officio member of the council, with all the rights of any other member.

d.

He is authorized to use, as a symbol of office, a black cylindrical cane, with gold head, gilt ferrule, and black
cord and tassels.

SEC. 20
a.

The secretary shall he the clerk of the council, whose meetings it shall be his duty to attend.

b.

He shall keep a journal of the proceedings of the council and of all records and acts of the township.

c.

He shall countersign and certify to the correctness of all warrants ordered by the council to the drawn on
the treasury of the township.

d.

He shall keep his office in the building where the council meets, or at some place convenient thereto, as the
council shall direct.

e.

He shall keep a civil register for the township and shall record therein all births, marriages, and deaths, with
the respective dates. In case of marriages he shall further record the previous residences of the contracting
parties, the name of the person solemnizing the marriage, and the names of the witnesses.

In case of deaths

the cause of death shall be recorded when known, Physicians and mid wives residing within the limits of the
township shall immediately forward to the secretary notification of every birth or death that" occurs under his or

her professional observation, together with the necessary information for making the proper entry in the civil
register. Every person resident within the limits of the township who is authorized by law to celebrate marriages
shall immediately forward to the secretary notification of every marriage which the celebrates, together with the
necessary data for properly recording said marriage in the civil register.

All entries in the register shall be made

by the secretary free of charge, and any failure to forward the information hereby required to be forwarded by
physicians, midwives, or persons authorized by law to perform marriages shall he punishable by a fine of not less
than fifty nor more than one hundred pesos.
f.

He shall issue upon demand of any person a certified copy of any record within his control, and shall be
authorized to charge and receive a fee which shall not exceed, for both the writing and-certificate, ten centavos,
Philippine currency, per one hundred words. The records shall, during usual business hours, be open to
inspection by all residents of the township arid by all officers of the provincial, departmental, and general
governments.

g.

He shall read all communications from the provincial governor to the president and the council at its next
regular meeting t after they are received, unless the matter treated of be urgent, in which case the president shall
call a special meeting of the council at which the communication shall be read.

h.

Upon request of the president he shall prepare at his dictation and for his signature any official
communications which the president may desire to send, or any documents or reports which the president is
required to furnish.

i.

During the first week of every month he shall forward to the provincial governor true- copies of all records
made by him during the preceding month.

j.

He shall each year prepare a list of the persons from whom taxes are due, as provided in section fifty-four.

k.

On or before the thirty-first day of December of each year be shall prepare a list of the inhabitants of the
township, grouping them by barrios and families.

This list shall give the name, sex, and approximate age of each

person, the amount of taxes paid by him during the current year, and such other details as the provincial governor
shall direct.

The fact that a man's name has been entered on this list as an inhabitant of a given township shall

not restrict his right to transfer his residence to another township.


l.

He shall forward to the provincial secretary, on or before c the fifteenth day of January of each year, a
complete copy of the entries in the civil register for the township during the year ending on 1he preceding thirtyfirst day of December, and a true copy of the list, provided for in subsection (k) for the same year, and shall certify
the same as true copies of the original records in his office.

m.

He shall perform all such other duties as the council may by ordinance provide or as may be imposed by
general legislation

SEC. 21.
a.

The township treasurer shall collect all moneys due to the township from any source: Provided, That the
taxes imposed by Act Numbered Eleven hundred and eighty-nine shall be collected by the provincial treasurer or
his deputies, in the manner provided in said Act: And provided further, That the provincial treasurer may appoint
township treasurers as deputies for such purpose: And provided further, That the taxes imposed for the purpose of
protecting roads, in section forty-three, subsection (g), of this Act, and taxes on real estate and personal property,
shall be collected by the provincial treasurer or his deputies and paid to the township treasurer as hereinafter
provided.

b.

He shall give to every person paying money into the township treasury a receipt therefor, specifying the date
and amount of the payment and upon what account paid.

c.

He shall keep a detailed account of all moneys received, and shall pay the same out only under authority of
an ordinance or resolution of the council and upon a warrant signed by the president and countersigned by the
secretary.

d.

He shall, on or before the third day ol' each month, make out in triplicate a full and complete .statement of
the receipts and expenditures of the preceding mouth, together with a statement of the cash actually on hand in
the township treasury.

He shall deliver two copies to the president, who shall verify them and certify upon the

face of each to the correctness thereof, and shall then immediately cause one copy to be posted at the main
entrance of the township building and send the other copy to the provincial treasurer.
e.

He shall pay all lawful warrants in the order in which the shall be presented, and he shall note on the back
of each the date of such presentation, and, when payment is made, the date of such payment: Provided,
That he shall not pay any warrant when there is not in the treasury a sufficient amount to meet warrants
previously presented and not paid, for want f funds.

f.

He shall have his office in the township building and shall keep in the township safe or strong box, which it
.shall be the duty of the council to provide, all moneys belonging to the township. Such moneys shall be kept
separate and distinct from his own money, nor shall he be permitted to make profit out of public money, nor to lend
or otherwise use it, nor to use the same in any method not authorized by law.

A treasurer violating the foregoing

restriction shall be dismissed from office, if .such violation shall be established at a hearing before the
provincial treasurer.

Such violation shall be considered a malversation of funds, to be tried accordingly under

the penal law by a court of competent jurisdiction.


provincial fiscal for prosecution.

The provincial treasurer shall report any such violation to the

The treasurer may, to prevent the accumulation of too large an amount of

money in the strong box of the township, when especially authorized by resolution of the council, deposit for safekeeping with the provincial treasurer such sums of money as he will not be obliged to use at once, taking a
receipt from the provincial treasurer.

He shall exhibit this receipt to the council at its next meeting, and the

secretary shall record the fact of such exhibition and the date and amount of the receipt.
g.

He shall be the custodian of all township property and shall keep a record thereof in a suitable book.

SEC. 22.
a.

Each councilor shall inform the people of his barrio as to the acts of the council and as to governmental
measures which directly concern them. He shall serve in the council as the representative of the people of his
barrio and shall bring their especial needs to the attention of that body.

b.

He shall promptly inform the president of any unusual or untoward event occurring in his barrio.

c.

He shall notify the people of his barrio of the days on which they should present themselves to pay taxes,
and shall himself be present on such occasions to identify them.

SEC. 23.
a.

The president and township secretary shall receive such salaries as the council shall fix and the provincial
board approve; the salary of the township treasurer shall be fixed by the provincial board : Provided, That the
township treasurer may also act as a deputy of the provincial treasurer and receive such additional compensation
therefor, to be paid from provincial funds, as the provincial board may fix and the Treasurer of the Philippine
Islands approve, anything in existing law to the contrary notwithstanding.

b.

The salary of the president, during the period when the vice-president shall perform his duties, shall be
drawn by the vice-president.

c.

The vice-president, except when serving as president, and the councilors shall receive no compensation,
their offices being honorary.

d.

No change of salaries by the council shall affect that of an officer then elected or incumbent.

SEC. 24. (a) A person elected by the people to fill a township f dike shall not be permitted to decline the same, but
shall qualify and discharge the duties thereof, unless before election he shaft have presented to the judges of
election, and established to their satisfaction, a claim for exemption on the ground:
1.

That he has discharged the duties of the same office for two previous terms; or

2.

That he is physically disabled; or

3.

That he is more than sixty-five years of age.

(b) Any person violating the foregoing provision of this section, and being convicted thereof in a court of competent
jurisdiction, shall suffer imprisonment for a term not exceeding six months.

SEC. 25. A second reelection to any township office is prohibited, except after two years.

SEC. 26. Should any elective township officer become permanently incapacitated for the proper discharge of his
duties during his term of office, through accident or disease, his office may be declared vacant by the vote of a
majority of all the members of the council, and his successor shall be promptly chosen, also by a majority vote of all
the members. Any elective township officer who has qualified may be allowed to resign in the interest of the public
service, with the approval of the provincial board.

SEC. 27. The term of office of all officers appointed by the president shall be until the end of the term of the president
appointing them, and until their successors are appointed and qualified, unless such office is sooner abolished by the
provincial board or the officer is removed, as provided in this Act.

SEC. 28. (a) No township officer shall be directly or indirectly interested in any contract work, cockpits, or other
permitted games and amusements, or business of the township, or in the purchase of any real estate or any other
property belonging to the corporation.

(b) Any officer violating the provisions of this section shall,: upon a two-thirds vote of all the members of the
council, be removed from office; and, upon trial and conviction in a court of competent jurisdiction, shall be imprisoned
for not less than six months and not more than two years.
CHAPTER IV.
THE TOWNSHIP COUNCIL.

SEC. 29. The council shall, by a majority vote of all its members:
a.

Fix the salaries of all duly authorized employees, except the township treasurer and teachers in the public
schools, subject to the provisions of section twenty-three.

b.

Fill a permanent vacancy in the office of vice-president or of councilor from among persons having the
necessary qualifications. A person thus substituted as vice-president or councilor shall serve only for the
unexpired portion of the term for which his predecessor was elected and until his successor shall have been
chosen and shall have qualified. The provincial governor, with the advice and consent of the provincial board,
shall fill temporary vacancies in the office of vice-president, secretary, or councilor, and, whenever a president,

vice-president, or councilor is suspended, shall appoint some person to discharge his duties until he is reinstated
or until he is removed and the vacancy thus occasioned is filled.
c.

Make appropriations for lawful and necessary expenditures, subject to the approval of the provincial board.

d.

Manage the property of the township.

e.

Under the general supervision and control of the provincial supervisor, erect all needful buildings for the use
of the township and construct all necessary trails, roads, streets, and bridges within the township, but in case the
estimated cost of any building or improvement exceeds one thousand pesos it shall request special plans or
surveys through the Executive Secretary before appropriating funds for such works.

f.

Provide regulations for the sanitation of the township, and order the removal of nuisances and causes of
disease.

g.

Regulate the running at large of domestic animals.

h.

Adopt such measures to prevent the introduction and spread of disease as may from time to time he
necessary.

i.

Prohibit gambling, opium smoking, or the sale of opium for smoking.

j.

Establish, regulate, and maintain a police, department.

k.

Establish, maintain, and regulate township prisons.

l.

Establish and maintain primary schools, subject to the approval and supervision of the division
superintendent.

m.

Establish a post-office and provide for the collection and delivery of mail; but such regulations must be in
harmony with the postal service and rules established by the General Government.

n.

Provide by ordinance for the levy of taxes for township purposes, within the limitations of law, as hereinafter
provided in section forty-three.

o.

License and regulate or prohibit the selling, giving away, or disposing in any manner of any intoxicating, malt,
vinous, mixed, or fermented liquors, at retail in quantities of not more than five gallons, except native fermented
liquors, and determine the amount to be paid for such licenses, subject to such limitations of general law as may
hereafter the enacted.

p.

Provide for inspection of weights and measures, and enforce the keeping of proper weights and measures
by vendors, but without the power to exact fees for such inspection.

q.

Fix penalties for violation of ordinances, but no single penalty shall exceed a fine of two hundred pesos or
imprisonment for six months, or both; imprisonment shall be imposed in lieu of unpaid fines at the rate of one
day's imprisonment for each peso of the fine. An appeal shall lie to the Court of First Instance, next to be held
within the province, in all cases where the judgment shall be for a fine exceeding fifteen pesos or for imprisonment
exceeding fifteen days; and it shall be the duty of the provincial fiscal to appear for and represent the prosecution
and the appellant m such appeal cases to the end that justice may be done. Pending the appeal the defendant
shall remain in custody unless released upon sufficient bail, in accordance with the general provisions of law, to
await the judgment of the appellate court.

r.

Make such ordinances and regulations, not repugnant to law as may be necessary to carry into effect and
discharge the powers " and duties conferred by this Act, and such as shall seem necessary and proper to provide
for the health and safety, promote the prosperity, improve the morals, peace, good order, comfort, and
convenience of the township and the inhabitants thereof, and for the protection of property therein; and enforce
obedience thereto with" such lawful lines or penalties as the council may prescribe under provisions of subsection
(q) of this section.

SEC. 30. (a) The council shall prescribe the time and place of holding its meetings. Regular meetings shall be held
once in every a two weeks, and special meetings as often as occasion may demand. Any meeting, regular or special,
may, in case the amount of business shall require, be adjourned from day to day until the business is completed.

(b) The president, or any two members of the council, may call a special meeting by giving written notice of it to each
member of the council, which notice shall be served personally or left at his usual place of abode.

SEC. 31. The majority of the council elected shall constitute a quorum to do business, but a smaller number may
adjourn from" lime to time and may compel the attendance of absentees, under such penalties as may be prescribed
by ordinance.

SEC. 32. (a) The regular sessions or meetings of the council shall he public, and the person presiding has the
authority to exact from all present due respect and proper deportment, to prevent disturbances and disorder, and to
order the room cleared of any or all present who give reason for such action by improper behavior.

(b) The council may hold special sessions with closed doors to consider and vote upon appointments submitted to it
by the president.

SEC. 33. The township council shall determine its own rules of procedure, punish its members for disorderly conduct,
and, with the concurrence of two-thirds of the members, the council may suspend or, subject to the approval of the
provincial board, may expel a member for cause, electing his successor by a majority vote of all the members.

SEC. 34. The council shall keep a journal of its proceedings. The ayes and noes shall be taken upon the passage of
all ordinances, upon all propositions to create any liability against the township, and upon any other proposition, upon
the request of any member, and they shall be entered upon the journal. The affirmative vote, of a majority of all the
members of the council shall be necessary to the passage of any ordinance or other action creating indebtedness;
but other measures, except as otherwise specially provided in this Act, or by due authority, shall prevail upon the
majority vote of the members present at any meeting duly called and held.

SEC. 35. (a) Until a time to be hereafter determined by the Insular Government, when the township councils of the
province1 shall have gained sufficient knowledge and experience properly to exercise, without intervention, the
powers herein conferred, all resolutions, ordinances, appointments, and other acts of the council shall be subject to
the approval of the provincial board, and without such approval shall be invalid.

(b) Every ordinance, resolution, or other act of the council shall, he transmitted by the township secretary to the
provincial board ; immediately after its passage.

The provincial board shall either, approve or' disapprove such

resolution, ordinance, or other act of the council, or amend the same in such manner and to such extent as the board
may deem to be for the best interests of the township,
and return the same to the township secretary.

In case such act, ordinance, or resolution is approved or amended

by the provincial board and such' amendment is accepted by the township council, such act. ordinance, or resolution
shall be immediately posted at the door of the township building for the information of the public, and shall take effect
ten days after its receipt from tin; provincial board ; by the township secretary: Provided, That failure to post .the same
shall not render it invalid.

In case it is impracticable, by reason of the remoteness or inaccessibility of the township,

for such act, ordinance, or resolution to be transmitted to the provincial board. and returned by the board as herein
provided within a reasonable time, and it is" deemed by the board desirable for the provincial governor to pass upon
the same at the time of his periodical visit : to the township, the board may. with the approval of the Secretary . of the
Interior first had. delegate to the provincial governor, with respect to such township, the powers conferred upon the
board by paragraph (I) of section seventeen of Act Numbered Thirteen . hundred and ninety-six.

SEC. 36. At the first regular meeting after the election and qualification of a new president the council shall pass
on his nominations to nonelective township offices and shall prescribe the duties of all appointed officers and
employees, when not determined'1: by the provisions of this Act.

It shall also choose, by a majority . vote of all its

members, two of the councilors to serve with the president as members of the court provided for in section eighteen,
subsection (g).

SEC. 37. The council shall definitely fix the limits of the barrios ; of the township, prescribing for them such
boundaries that the barrios, taken collectively, shall include the entire territory of the township.

SEC. 38. The council may, by a majority vote of all its members:
a.

Order the suspension or removal at any time, for cause, of any nonelective officer or employee other
than the township treasurer.

b.

Make such provisions for the care of the poor, the sick, orphans, or those of unsound mind as it may deem
necessary.

c.

Purchase, receive, hold, sell, lease, convey. and dispose of property, real and personal, for the benefit of the
township: Provided, That the express authorization of the provincial governor shall be necessary to alienate or
constitute any lien upon any real property of the township.

d.

Employ a lawyer or lawyers, with the approval of: the provincial board, when necessary, in order to defend
the interests of the township, but ordinary legal questions shall be submitted to the provincial fiscal, who shall
answer the same in writing free of. Charge.

e.

Provide for the erection of markets, public stables, public-bathing establishments, wharves, and
township cemeteries, and for the establishment of ferries, and fix reasonable fees for the use of the same.

f.

Provide for the establishment and maintenance of special and professional institutions of learning other than
primary schools, and charge and collect matriculation and tuition fees from persons who attend such institutions.

g.

Construct and maintain waterworks for the purpose of supplying the inhabitants of the township with water,
and control the use of said water within the township and fix uniform and reasonable charges for the use of the
water supplied by the waterworks constructed and maintained by the township.

h.

Name streets, avenues, and other public places, or change the names thereof.

i.

License, tax, regulate, or prohibit the keeping of dogs and authorize the killing of- the same when at large
contrary to ordinance.

j.

Regulate and permit or prohibit cockfighting and the keeping or training of fighting cocks, and close
cockpits:Provided, That cockfighting in such cockpit shall take place only on legal holidays and during a period not
to exceed three days on the occasion of the a celebration of the patron saint's day of the township: Provided fur
liter, That in the case of townships which were separate upon the date of enactment of Act Numbered Three
hundred and eighty-seven, which have been subsequently fused, or which may be fused, the township resulting

from such fusion having no patron saint, cockfighting in the cockpits of each such originally distinct township -may
take place for a period not to exceed three days on the celebration of the patron saint's day of such formerly
distinct township: And provided further, That no game of chance be permitted on the premises.
k.

License public carriages, carts, and hearses kept for hire; cafes, restaurants, hotels, inns, and lodging
houses; and horse races.

SEC. 39. Questions which may arise relative to the constitution or attributes of the township government shall be
submitted to the provincial fiscal for decision.
CHAPTER V.
TAXATION AND FINANCE.

SEC. 10. Taxation shall be just, and in each township uniform.

SEC. 41. (a) Taxes, imposts, and all other revenues of the township shall not be leased or farmed by the council, but
shall be collected by the provincial treasurer or his authorized deputies, or by the township treasurer, as herein
provided.

(b) When collected, the taxes, imposts, and other revenues of the township shall be turned over by the provincial
treasurer or his deputies, within one month of the date of collection, to the township treasurer, together with an
itemized statement showing the nature of the tax, impost, or other revenue collected, and the respective amounts of:
same: Provided, That the township treasurer shall, when a deputy of the provincial treasurer, collect all taxes in his
capacity as such deputy, and in that event all Acts or parts of Acts whereby certain taxes are prescribed to be
collected by the township treasurer in his capacity as such shall be inoperative.

SEC. 42. The revenues of the township shall be devoted exclusively to local public purposes.

SEC. 43. The revenues of the township shall the derived from the t Internal Revenue Law of Nineteen hundred and
four, from the tax provided for in section fifty-two of this Act, and from the following additional sources only:
a.

Fees for the granting of the privilege of fisheries.

b.

Fees for the issuing of certificates of ownership of large cattle and of transfer of title in the same.

c.

Rents and profits from all property belonging to the town-ship; tolls from ferries, stables, markets,
slaughterhouses, public bath houses, and cemeteries belonging to the township.

d.

Rentals for the privilege of establishing and maintaining the same.

e.

Fees for tuition in institutions of instruction other than. primary schools founded and maintained solely by the
township; and for the use of waterworks built or maintained by the township; but nothing herein shall require the
charging of such fees.

f.

Townships fines.

g.

An annual tax, hereby imposed for the purpose of protecting the roads of the township and the province
from destruction, of three pesos, Philippine currency, upon each draft cart the wheels of which have tires less
than two and one-half inches in width, and an annual tax of two pesos, Philippine currency, upon each cart the
wheels of which are rigid with the axle to which they are attached, and an annual tax of live pesos. Philippine
currency, upon each cart having both such tires and axles, and an annual tax of three pesos, Philippine currency,
upon each sledge with runners less than two and one-half inches in width, all to be collected by the provincial
treasurer in the usual manner. One-half of the proceeds of such taxes shall be paid into the township treasury
and one-half shall be paid into the provincial treasury.

It shall be the duty of the provincial board to designate by public notice, which shall be posted at the door of the
township building or presidencia of every township in the province. The roads on which it shall be unlawful to use
narrow-wheeled carts, carts the axles of which are rigid with the wheel. or sledges. Any person violating the
provisions of this paragraph by using a can or sledge of the prohibited type after December first, nineteen hundred
and three, upon a road which has been designated as an improved or well-constructed public road by the provincial
board, shall be subject to a fine of not to exceed one hundred pesos, Philippine currency, for each ; offense: Provided,
however, That the Governor-General may, upon the application of the provincial board, suspend the operation of the
prohibitory provisions of this paragraph to such extent and for such periods as lie may deem advisable and in the
interest of the province.

SEC. 44. It shall not be in the power of the council to impose a. tax in any form whatever upon goods and
merchandise carried into the township, or out of the same, and any attempt to impose an import or export, tax upon
such goods in the guise of an unreasonable charge for wharfage, use of bridges, or otherwise, shall he void.

SEC. 45. All taxes, licenses, and fees imposed by the council shall be fixed by ordinance, and may be changed from
year to year as the council may deem proper.

SEC. 46. (a) All licenses and privilege taxes shall be paid before the licensee or taxpayer shall begin the business, or
enjoyment of the privilege for which the license or tax is imposed by the ordinance of the council.

(b) All licenses and privilege taxes shall terminate on the thirty-first day of May of each year, and anyone beginning a
business or exercising a privilege upon which a tax is levied by the council after the thirty-first day of .May shall be

required, before beginning such business or exercising such privilege, to pay the license or tax for the part of the year
which remains, to and including the thirty-first day of May following, but all licenses and privilege taxes may be paid in
advance in four quarterly installments, at the election of the licensee.

(c) An addition to the tax or license, in the nature of a penalty amounting to twenty per centum of the original tax or
license to be collected and accounted for by the provincial treasurer in the same manner as the original tax or license,
shall be imposed for a failure to pay the fax or license when due. Sec 17. It shall be the duty of the provincial
treasurer to keep a record, open to public inspection, of the names of all persons paying licenses or privilege taxes,
arranged alphabetically.

SEC. 47. Within ten days after the passage of the ordinance by the council for the payment of licenses or privilege
taxes the president and treasurer shall prepare a list of the names of the persons whose business, if continued, would
render them liable to the license or tax, and they shall transmit such list at once to the provincial treasurer, to
enable him more readily to detect persons failing to pay the licenses and privilege taxes for which they shall have
become liable.

SEC. 48. The council shall provide that any person conducting a business or enjoying a privilege without paying the
tax required by its ordinances shall be punished by fine or imprisonment, or both, after trial and conviction before the
township court, as in other cases, under the limitations prescribed in subsection (q) of section twenty-nine of this Act.
CHAPTER VI.
ASSESSMENT.

SEC. 50. Every person eighteen or more years of age who owns property in the province, or who has within his
control any owner of property in the province who is less than eighteen years of age, shall appear before the
president of the township in which such property lies between the first and fifteenth days of January of ' each year,
and shall declare the value of his property, and the value of that of any property owner less than eighteen years of
age who is within his control: Provided. That if it shall be inconvenient or. impossible for him to appear before the
president he shall makes a sworn declaration' in writing as to the value of such property, and shall cause this
statement to be delivered to the president between the dates above fixed. His declaration shall be accepted as true,
unless the provincial treasurer or some other resident of the province shall question its correctness and bring the
matter to the attention of the provincial governor, in which case the provincial governor, the provincial treasurer, and
the president of the township in which the property lies shall form a board of assessors to determine its value. This
board shall be empowered to call and examine witnesses, and after giving the owner and his witnesses, if any.
opportunity to be heard, shall fix the value of the property alleged to be incorrectly valued.

Its decision shall be final.

SEC. 51. Any property owner who fails to declare the value off his property within the period fixed in section fifty, or
that of the property of any resident of the province less than eighteen years of age within his control, shall immediately
be warned by the councilor of his barrio that, unless he makes his declaration before the thirty-first day of January, he
will be subject to a fine of five pesos, Philippine currency, and, should he fail to make the declaration within the period
specified, the fine shall be adjudged against him by the court provided for in section eighteen, subsection (g), and
shall be collected by the treasurer; or, in lieu of the payment , thereof, he shall be compelled to work it out on public
works within the township at a rate-per day to be fixed for each township by the provincial board, with the approval of
the Secretary of the Interior first had. In the event of his not making his declaration before January thirty-first, the
value of his property shall be fixed by the board of assessors provided for in section fifty.

SEC. 52. (a) Every resident of a township organized under t sections one to sixty, inclusive, of this Act, who is the
owner of real or personal property to the value of more than two hundred pesos, Philippine currency, shall pay as an
annual property tax an amount equal to one-half of one per centum of the value of such property.

(b) Every resident of the province who floes not own real or personal property to the value of two hundred pesos,
Philippine currency, shall be excused from the payment of any property tax.

SEC. 53. There shall lie exempted from taxation burying grounds, churches and their adjacent parsonages or
e.onventos, and lands and buildings used exclusively for religious, charitable., scientific, or educational purposes, and
not for private profit : Provided, That such exemption shall not extend to lands or buildings held for investment, though
the income therefrom lie devoted to religious, charitable, scientific, or educational purposes: lands, buildings, and
improvements owned by the United Slates of America, the Government of the Philippine Islands, any departmental or
provincial government in said Islands, or by the township.

SEC. 54. On the basis of the declaration made and of the findings of the board of assessors, if any, the secretary
shall prepare, on or before February fifteenth of each year, a list of the persons from whom a property tax-is due, with
the amount of such tax due from each of them. This list shall be kept open to public inspection in his office. All
persons from whom a property tax is due shall be notified by the councilors of their respective barrios to appear
before the secretary and learn the amount of such tax, which shall be stated to them verbally by the secretary, if they
can not read.
CHAPTER VII.
COLLECTION.

SEC. 55. Property taxes may be paid between February fifteenth and July thirty-first of each year, on a day or days
during each month to be fixed by the provincial treasurer.

SEC. 56. All persons who have not paid their property taxes in full on or before the thirty-first day of July of each year
shall be deemed delinquent taxpayers, after such delinquency shall have been adjudged, upon due notice to the
alleged delinquent, by the court provided for in section eighteen, subsection (g). If any taxpayer shall fail to pay the
delinquent taxes adjudged against him within twenty-four hours after judgment, he shall be made to satisfy the
amount due by labor upon public work. within the township at a rate per day to be fixed by the provincial board, with
the approval of the Secretary of the Interior first had. either performing such work in person or providing a substitute to
perform it: Provided, That at any time after he or his substitute shall have begun work he may secure release from
obligation to work by payment of the amount of the tax originally due in full.

SEC. 57. (a) In case the provincial treasurer shall fail to pay over to the township treasurer the amount collected by
him, or which should have been collected as required by this Act, the town-ship shall at once proceed, through the
provincial fiscal, by action against the provincial treasurer upon his official bond, which by law he shall be required to
give before entering upon the duties of his office, to recover the amount thus in default.

(b) At the termination of the period of collection as fixed by this Act the provincial treasurer shall return to the council
an account of those taxes that could not be collected, and such treasurer will not be held liable for the uncollected
portion unless because of negligence or bad faith on his part or on the part of his deputy or deputies.

(c) The proceedings under (a) and (b) shall not prevent criminal prosecution for such default where the Penal Code
and the circumstances justify it.

SEC. 58. (a) It shall be the duty of the provincial treasurer to he present in the township himself or by deputy on the
dates indicated by him for the payment of property taxes. He or his deputy shall give receipts for the same showing
the date of each payment, the name of the person paying it, the amount of each payment, and on what account
collected.

(b) the shall also be present in the township, in person or by deputy, for at least two days every quarter
during the year,E prepared to receive payment of all revenues due to the township from any source whatever,
except fines as provided in section" eighteen, subsection (k), fees for the granting of the privilege of fisheries, the
issuing of certificates of ownership of large cattle, and of the transfer of title to the same, tolls from ferries operated
by the township, fees from township stables, township pounds, township markets, township slaughterhouses,
township bath houses, and township cemeteries; license fees for theatrical performances, horse races, circuses,
cockpits and cockfighting, and the training of fighting cocks; which shall be collected by the township treasurer in tin;
manner prescribed by ordinance of the township council: Provided. That in townships where the township treasurer
has been" authorized to act as a deputy of the provincial treasurer, all property taxes may be paid to him

within the period fixed for the payment of such taxes by section fifty-six of this Act.

(c) He shall give notice to the president of the coming of , himself or deputy one week before the visit of himself or
deputy to the township, and the president shall cause the same to be posted at the main entrance of the township
building and to be communicated to the people of the several barrios by their respective councilors.

(d) The. township treasurer shall turn over to the provincial treasurer, or his deputy, upon his visit to the township, all
revenues collected subsequent to the last visit of the treasurer or his deputy: Provided, That taxes collected by a
deputy of the provincial treasurer shall not be transferred to himself in his capacity as a township treasurer, but shall
be turned over to the provincial treasurer or his deputy specially authorized for that purpose, who shall be other than
the township treasurer.

(e) Except in case of seizure or as a measure of safety the township share of funds collected shall not be removed
from the township, but shall he paid over to the township treasurer by the provincial treasurer or his specially
authorized deputy prior to his departure from the township, and shall thereupon become available for appropriation by
the township council and not before.

(f) The books, accounts, papers, and cash of the township treasurer shall at all times be open to the inspection of the
provincial treasurer, or his deputy specially authorized for that purpose, and at least once in every three months the
office of each township treasurer shall he so examined. Tn case such an examination discloses n shortage in the
cash which should be on hand, it shall be the duty of the provincial treasurer, or his deputy making the examination, to
seize the cash, books, accounts, and papers, verifying the amount of cash so seized in the presence of at least two
township councilors or other township officers who shall certify to the correctness of the amount so seized. The
provincial treasurer shall thereupon suspend from office the township treasurer in default, and immediately report the
suspension to the provincial board for its action.

The provincial treasurer shall treat the hinds so seized as a municipal deposit in his accounts pending a decision of
the mallei- by the provincial hoard or the appointment of a new township treasurer or an acting township treasurer
duly qualified to receive said funds.

(g) Upon seizure of the office, the sun-tics of the defaulting officer shall be at once notified. Upon the completion of
the examination and audit, when a defalcation is shown and it is necessary to institute legal proceedings against
the sureties of the defaulting officer, the provincial treasurer shall forward to the provincial fiscal a statement of
the account. Proper proceedings shall then be brought against the sureties under the direction of the provincial fiscal,
and in such suit the account as staled by the provincial treasurer shall, be prima facie evidence of the amount due on
the bond.

SEC. 59. Should any dispute arise as to the boundaries of townships, the provincial board shall hear the persons
interested and shall decide the matter in dispute, and its decision shall be final.

SEC. 60. All blank forms for the use of the township shall be prescribed by the Treasurer of the Philippine islands,
subject to the approval of the Governor-General, and the Treasurer of the Philippine Islands shall keep a sufficient
quantity of such forms on hand and shall furnish them to the provincial supervisor upon application, and the provincial
supervisor shall apply the same to the townships of the province. The cos! of such purchases for each township shall
be treated by the provincial treasurer as a charge against the revenues of the township collected by him or his
deputies.
CHAPTER VIII
SIMPLER FORM OF GOVERNMENT FOR SETTLEMENTS
OF NON-CHRISTIAN TRIBES.

SEC. 61. Whereas many of the non-Christian inhabitants of the Philippine Islands have not progressed sufficiently in
civilization to make it practicable to bring them under any form of municipal government, all provincial governors are
authorized, subject to the approval of the Secretary of the Interior, in dealing with such non-Christian tribes,.or
members thereof, to appoint officers for their settlements, to fix the designations and badges of office of such
officers, and to prescribe their powers and duties: Provided,That the powers and duties thus prescribed shall not be in
excess of the powers conferred upon township officers by this Act.

SEC. 62. Subject to the approval of the Secretary of the Interior first had, the provincial governor of any province in
which non-Christian tribes arc found is further authorized, when such a course is deemed necessary in the interest of
law and order, to direct members of such tribes to take up their habitation on sites on unoccupied public lands to be
selected by him and approved by the provincial board.

Members of such tribes who refuse to comply' with such

direction shall upon conviction be imprisoned for a period not exceeding sixty days.

SEC. 63. The provincial board is hereby empowered, subject to the approval of the Secretary of the Interior, to
proscribe the taxes to be collected in each of the several settlements organized as provided in section sixty-one. Such
taxes shall he limited in kind and amount to all or any of the taxes authorized in sections eighteen and nineteen of Act
Numbered Thirteen hundred and ninety-six and in sections forty to forty-nine, inclusive, of this Act. In the event that a
cedula tax is imposed by the provincial board upon the inhabitants of any settlement the provisions of sections one
hundred and twenty to one hundred and twenty-five, inclusive, of Act Numbered Eleven hundred and eighty-nine shall
govern its collection and disposition.

SEC. 61. The constant aim of provincial governors, provincial boards, and of the Secretary of the Interior in exercising
the powers conferred upon them by this Act shall be to aid the people of the several non-Christian tribes to acquire
the knowledge and experience necessary for successful local popular self-government, and their supervision and
control over such people shall be exercised to this end and to the end that law, order, and individual freedom may be
maintained.
CHAPTER IX.
GENERAL PROVISIONS.

SEC. 65. (a) In each province the presidents of the several townships organized under the provisions of sections one
to sixty, and the presidents of the several settlements of the province organized under the provisions of sections sixtyone to sixty-four, of this Act, shall meet at the capital of the province on such day or days during the year as may be
fixed by the provincial board, for the purpose of considering measures beneficial to the province and to the provincial
government, and to make recommendations to the provincial board : Provided, That in no case shall the number of
such conventions in any province be less than two nor more than four in each year: And provided further, That before
fixing the number and dates of such conventions the provincial board shall receive and consider the
recommendations of the township presidents and presidents of the settlements of the province to be made at their
first convention after the passage of this Act: And provided further,. That the number and dates of such conventions
may be changed from time to time in the manner in this section provided for fixing such number and dates. The
convention shall be called together by the provincial secretary and shall elect a chairman for each session. The
provincial secretary shall act as secretary of the convention and shall certify its recommendations to the provincial
hoard.

(b) At its first convention during any calendar year the assembly of presidents of the townships and settlements
organized under the provisions of this Act in any province shall have the right to elect a popular representative, who
shall be chosen by a majority vote of all the presidents present and who may or may not be a resident of the province.

(c) If the residents of the townships and settlements of the province shall at any time feel themselves to be seriously
aggrieved and shall be unable to obtain relief from the provincial governor, it shall be the duty of the popular
representative, either in-person' or by written communication, to lay their case directly before the Secretary of the
Interior. All official communications from the popular representative to the Secretary of the Interior shall be promptly
transmitted by the Government officials through whose hands they may pass.

Should the popular representative

desire to visit Manila on official business, his journey shall be facilitated by all Government officials with whom he may
come in contact.

He shall in all cases, except treason, felony, and breach of the peace, be privileged from arrest at

any time' when arrest will interfere with discharging the duties of his office, and for any communication or statement,
which he may make to the Secretary of the Interior he shall not be held to account by any official, whether civil or

military.

Under no circumstances shall. the traveling or other expenses of the popular representative, or any

compensation to him, form a charge on the treasuries of the townships or on any one of them or on the provincial or
Insular treasuries.

(d) The actual expenses of the presidents of the townships and settlements of the province for the necessary
travel from their respective townships or settlements in the capital of the province for their attendance at such
conventions and for i heir return to their respective townships or settlements shall be paid out of the provincial
treasury by order of the provincial board; but the expenses shall not exceed the maximum limitation imposed by law
upon the traveling expenses of provincial officials.

SEC. 66. Whenever in his opinion such a course is in the public interest, the Secretary of the Interior may direct the
organization A of any settlement or settlements of non-Christian as a township under the provisions of sections one to
sixty of this Act, or may annul the action of any provincial board in organizing any settlement of non-Christians as a
township or in fusing such settlement with an adjacent municipality organized under the provisions of Act Numbered
Eighty-two, the Municipal Code. even though such action has been previously approved by him, and may direct the
reorganization of such settlement under the provisions of sections sixty-one to sixty-four, inclusive, of this Act.

SEC. 67. When in the opinion of a provincial board any settlement of members of non-Christian tribes has advanced
sufficiently to make such a course practicable and desirable it may, with the approval of the Secretary of the Inferior
first bad, organize such settlement under the provisions of sections one to sixty, inclusive, of this Act, and shall fix the
geographical limits of each township thus organized.

SEC. 68. When a provincial board is of the opinion that it is practicable and expedient to effect the political fusion of a
non-Christian settlement with an adjacent municipality organized under ; the provisions of Act Numbered Eighty-two,
be Municipal Code, ' the provincial board may, with the approval of the Secretary of the Interior first had, declare the
offices, if any, created for such settlement abolished and the settlement fused with the adjacent municipality and its
territory added to the territory of such municipality.

The inhabitants of such non-Christian "settlement shall;;

thereupon be vested with the same political rights as are the residents of such municipality, and the provision of Act
Numbered Eighty-two, the Municipal Code, and the Acts amendatory thereof shall apply to
them.

SEC. 69. Whenever a provincial board is of the opinion that a . settlement of non-Christians within a province has
advanced sufficiently to make its organization under the provisions of the Municipal Code desirable and
expedient, it shall recommend to the Philippine Commission or its successors the passage of a special Act providing
for such organization.

SEC. 70. The provisions of sections one to sixty, inclusive, of this Act shall apply to the townships of the Provinces of
Nueva Vizcaya, Ilocos Sur, Lepanto-Bontoc, Benguet. Mindoro, and Palawan, and the provisions of sections sixty-one
to sixty-four, inclusive, shall apply to all settlements of non-Christian tribes in the Philippine Islands outside the
Moro Province and not organized as townships.

SEC. 70. All governments heretofore established for settlements of non-Christian tribes under the provisions of
sections sixty-eight to seventy-one, inclusive, of Act Numbered Three hundred and eighty-seven, entitled "An Act
providing for the establishment of local civil governments in the townships and settlements of Nueva Vizcaya," are
hereby recognized and continued in force until such
of the time as they shall be modified in accordance with the provisions of this Act.

SEC. 72. The following Acts, sections and parts of sections, and all other Acts or parts of Acts inconsistent with the
provisions of this Act, are hereby repealed:

Act Numbered Forty-eight, entitled "An Act providing for the " establishment of local civil governments in the
townships of the Province of Benguet."

Act Numbered Three hundred and eighty-seven, entitled "An" Act providing for the establishment of local civil
governments in the townships and settlements of ISTueva Vizcaya."

Act Numbered Four hundred and eleven, entitled "An Act" providing for the establishment of local civil
governments in the townships and settlements of the Province of Lepanto-Bontoc."

Act Numbered Four hundred and forty-five, entitled "An Act" providing for the establishment of civil governments in the
settlements of the non-Christian tribes of the Province of Abra."

Act Numbered Five hundred and forty-seven, entitled "An Act" providing for the establishment of local civil
governments for the Manguianes in the Province of Mindoro."

Act, Numbered Five hundred and forty-eight, entitled "An Act" providing for the establishment of local civil
governments for the Negritos in the Province of Bataan."

Act ..Numbered Five hundred and forty-nine, entitled "An Act" providing for the establishment of local civil
governments for the Negritos in the Province of Zambales."

Act Numbered Five hundred and fifty, entitled "An Act providing for the establishment of local civil governments for

the Negritos in the Province of Tarlac."

Act Numbered Five hundred and seventy-nine, entitled "An' Act providing for the establishment of local civil
governments for the non-Christian tribes other than Moros in the Province of Misamis"

Act Numbered Seven hundred and fifty-three, entitled "An Act' providing for the establishment of local civil
governments for the non-Christian tribes of the Province of Pangasinan."
Act Numbered Eight hundred and fifty-five, entitled "An Act" providing for the establishment of local civil governments
for the non-Christian tribes in the Province of Ilocos Norte."

Sections one to four, inclusive, of Act Numbered Eleven hundred and thirteen, entitled "An Act providing for the
establishment of local civil governments for the non-Christian tribes of the Province of Isabela, and amending Act
Numbered Two hundred and ten by providing for an increase in the salary of the provincial governor of Isabela."

Act Numbered Eleven hundred and forty-five, entitled "An Act" providing for the establishment of local civil
governments for the non-Christian tribes in the Province of Tayabas."

Act Numbered Twelve hundred and sixty-eight, entitled "An" Act providing for the establishment of local civil
governments for the non-Christian tribes in the Province of Antique."

SEC. 73. The short title of this Act shall be "The Township Government; Act."

SEC. 74. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 75. This Act shall take effect on its passage.

Enacted. September 14, 1905.

[ Act No. 1398, September 15, 1905 ]


AN ACT TO AUTHORIZE THE APPLICATION TO THE PROVINCE OF SAMAR, UNDER
CERTAIN CONDITIONS, OF THE PROVISIONS OF ACT NUMBERED THIRTEEN HUNDRED
AND NINETY-SIX, KNOWN AS THE "SPECIAL PROVINCIAL GOVERNMENT ACT," AND
ACT NUMBERED THIRTEEN HUNDRED AND NINETY-SEVEN, KNOWN AS THE
"TOWNSHIP GOVERNMENT ACT.''

By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The provisions of Ad Numbered Thirteen hundred and ninety-six, known as the "Special Provincial
Government Act," and Act Numbered Thirteen hundred and ninety-seven, known as 'the "Township Government Act,"
are hereby declared applicable to the Province of Samar whenever in the opinion of the provincial board and of the
Governor-General the condition of the people as to civilization and capacity for government seem to demand it. The
provincial board of Samar by proper resolution to that effect, with the approval of the Governor-General is hereby
authorized and empowered to declare that any municipality of the Province of Samar shall be converted into a
township a provided in said Act Numbered Thirteen hundred and ninety-seven, and thereafter the president and
councilors of the said municipality shall no longer be under the provisions of Act Numbered eighty-two, known as "The
Municipal Code," and the amendment thereto, but shall have only the powers and functions proscribed by Act
Numbered Thirteen "hundred and ninety-seven; and the provincial governor and the provincial board, as to such
townships thus created, shall have the powers and functions and perform die duties prescribed by said Act
Numbered Thirteen hundred and ninety-six.

SEC. 2. The provincial board of Samar. with the approval of the Governor-General, is also hereby authorized and
empowered by proper resolution to that effect to create, out of portions of existing municipalities or from territory not
embraced in any municipality in said province, settlements, which shall lie organized and governed as provided in
sections sixty-one to sixty-four, inclusive, of said Act Numbered Thirteen hundred and ninety-seven. The provisions of
sections sixty-one to sixty-four, inclusive, of said Act Numbered Thirteen hundred and ninety-seven are hereby
declared applicable to any settlements which may be thus organized and the provincial governor of Samar, subject to
the approval of the Governor-General, is hereby vested with all power and authority vested by said sections in
provincial governors of the provinces named in said Act Numbered Thirteen hundred and ninety-seven.

SEC. 3. Nothing herein contained shall in any way affect the powers and duties of the provincial governor or of the
provincial board of Samar as to those municipalities now organized which are not converted into townships or
settlements in the' manner above set forth, and such municipalities shall be and remain as heretofore; under the
provisions of Act Numbered Eighty-two, known as; "The Municipal Code," and its amendments.

SEC. 4. The provincial board of Samar is empowered to use any provincial funds available for that purpose in erecting
buildings in new settlements, created under this Act and in building trails thereto.

SEC. 5. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with'' section two of "An Act prescribing the order of procedure by the" Commission m the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 6. This Act shall take effect on- its passage.

Enacted, September 15, 1905.

[ Act No. 1399, September 21, 1905 ]


AN ACT AMENDING SECTION FIVE OF ACT NUMBERED SIX HUNDRED AND TWENTYFOUR, AS AMENDED, BY PROVIDING FOR THE PAYMENT OF FEES FOR RECORDING ALL
DOCUMENTS AND INSTRUMENTS IN WRITING, OF WHATEVER CHARACTER, WHICH
AFFECT THE POSSESSION OF MINING CLAIMS.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Section five of Act Numbered Six hundred and twenty-four, entitled "An Act prescribing regulations
governing the locution and manner of recording mining claims, and the amount of work necessary to hold possession
of a mining claim, under the provisions of the Act of Congress approved July first, nineteen hundred and two, entitled
'An Act temporarily to provide for the administration of the affairs of civil government in the Philippine Islands, and for
other purposes" as amended by Act Numbered Eight hundred and fifty-nine, is hereby further amended so as to read
as follows:
"SEC.5. There shall be paid to the provincial treasurer, or in the Moro Province to the district treasurer of the proper
district, a fee of two .Philippine pesos for each declaration of location of a mining claim and for each affidavit
accompanying such declaration, and for each document or instrument in writing, of whatever character or nature,
alienating, mortgaging, leasing, or otherwise affecting the possession of mining claims or any right or title thereto or
interest therein, filed for record, and on the presentation of the receipt of the provincial or district treasurer the said
declaration, affidavit, or other document or instrument in writing shall be recorded by the mining recorder, providing all
requirements of the law be fore recording shall have been complied with. These fees shall he accounted for as other
collections of the officers receiving them, and deposited for the credit of the proper province or district, in accordance
with section six of Act Numbered Six hundred and twenty-four.
SEC. 2. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, September 21, 1905.

[ Act No. 1400, September 29, 1905 ]

AN ACT EXTENDING THE TIME FOR THE PAYMENT OF THE CEDULA TAX FOR THE
YEAR NINETEEN HUNDRED AND FIVE IN THE DAVAO DISTRICT OF THE MORO
PROVINCE, THE MUNICIPALITIES OF TALISAYAN AND OROQUIETA, PROVINCE OF
MISAMIS, THE TOWNSHIP OF TUBADAY, PROVINCE OF LEPANTO-BONTOC, THE
TOWNSHIP OF BALABAC, PROVINCE OF PALAWAN, AND THE SUBPROVINCE OF ABRA,
PROVINCE OF ILOCOS SUR.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The period for the payment, without penalty, of the cedula tax for the year nineteen hundred and five in
the Davao district of the Moro Province, the municipalities of Talisayan and Oroquieta, Province of Misamis, the
township of Tubaday, Province of Lepanto-Bontoc, the township of Balabac, Province of Palawan, and the
subprovince of Abra, Province of Ilocos Sur, is hereby extended so as to provide for a period of thirty days within
which said tax may be paid without penalty as hereinafter provided, the provisions of Article Twelve of the Internal
Revenue Law of Nineteen hundred and four to the contrary notwithstanding.

SEC. 2. In the Moro Province the legislative council, and in each of the other provinces heretofore named the
provincial board, shall by resolution fix and name a period of thirty days during which the residents of the territory
heretofore named in their respective provinces may purchase cedulas without penalty, which period of time may be
any thirty consecutive days after October first, nineteen hundred and five and before December thirty-first, nineteen
hundred and five.

SEC. 3. Each provincial secretary in the provinces to which this extension is applicable shall publish, by posting in
public places in the affected territory, the period fixed by the provincial board within which the residents of said
territory may purchase cedulas without penalty, and copies of the resolution required by the provisions of this Act
shall be furnished to the Collector of Internal Revenue, the Treasurer of the Philippine Islands, and the Auditor for the.
Philippine Islands prior to making sales of cedillas to residents of said territory as herein provided.

SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with , section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 5. This Act shall take effect on its passage.

Enacted, September 29, 1905.

[ Act No. 1401, October 04, 1905 ]

AN ACT ABOLISHING THE OFFICES OF PROVINCIAL SUPERVISOR AND A SUPERVISORTREASURER IN THE PROVINCES ORGANIZED UNDER THE PROVINCIAL GOVERNMENT
ACT, PROVIDING THAT CERTAIN DUTIES HERETOFORE PERFORMED BY PROVINCIAL
SUPERVISORS SHALL DEVOLVE UPON THE PROVINCIAL TREASURERS, AND THAT THE
DIVISION SUPERINTENDENT OF SCHOOLS SHALL BE A MEMBER OF THE PROVINCIAL
BOARD, AND CREATING THE OFFICE OF DISTRICT ENGINEER AND FIXING HIS
POWERS AND DUTIES.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The offices of provincial supervisor and supervisor-treasurer, provided for by the Provincial
Government Act. and the Acts organizing various provinces thereunder and Acts amendatory thereof, shall be
abolished on January first, nineteen hundred . and six, and the officers now known as supervisor-treasurers shall after
said date be known as provincial treasurers of their respective provinces.

All the powers, responsibilities, and duties heretofore vested in the provincial supervisor shall thereupon be
transferred to the provincial treasurer, and shall thereafter be assumed by that officer, except such powers,
responsibilities, and duties as are hereinafter specified.

Upon said date the division superintendents of schools for the provinces above referred to shall become members of
the respective provincial boards. Each division superintendent of schools shall subject to the approval of the
Governor-General, designate a teacher of the public schools resident at the capital of his province, who shall act as a
member of the provincial board in case of the sickness or absence from the province of such division superintendent
and m cases in which the latter has not his official residence in the province. Neither the division superintendent
nor the teacher: of public schools acting as a member of the provincial board shall receive any additional
compensation therefor.

SEC. 2. The provinces organized under the Provincial Government Act shall be divided into engineering districts by
the Consulting Engineer to the Commission, subject to the approval of the Secretary of Commerce and Police, which
districts may be subsequently rearranged or modified by the Consulting Engineer, with like approval, when the public
interest so requires. The engineers heretofore designated as supervisors shall be transferred to the Bureau of
Engineering, and, together with any regularly appointed civil engineers, shall be assigned, in so far as may be
necessary, by the Consulting Engineer, subject to the approval of the Secretary of Commerce and Police, to the
engineering districts herein provided for, and when so assigned and approved they shall be designated district
engineers, and shall be placed under bonds in an amount approved by the Auditor for the Philippine Islands. The
Consulting Engineer shall have authority, with the approval of' the Secretary of Commerce and Police, when the
public interest so requires, to change the assignment of any district engineer or to assign such engineer to other
engineering duty. The provincial boards of the provinces comprising the different engineering districts shall be notified

of the district organization herein provided for and of any subsequent changes therein, and of the assignment of
district engineers to said districts, and their headquarters in each instance. The Consulting Engineer shall designate
the head-, quarters, of the district engineers, and when such headquarters is the capital of a province, the provincial
board of such .province shall provide, free of charge, suitable office quarters.

SEC. 3. It shall be the duty of the district engineer to prepare, a comprehensive scheme of roads for all of the
provinces and municipalities in his district, which shall be submitted, with his recommendations, to the provincial
and municipal governments interested.

SEC. 4. The district engineer shall have general supervision over the construction, maintenance, and repair of all
provincial public works in the provinces of the district to which he is assigned which exceed in estimated cost the sum
of five hundred pesos, and over all contracts connected with such works, under regulations which shall be prepared
by the Consulting Engineer to the Commission and approved by the Secretary of Commerce and Police. No contract
for public works exceeding a cost of five hundred pesos shall he undertaken by a provincial board before the plans
have been examined and approved by the district engineer. Upon request of any provincial board in his district, the
district engineer shall make investigations and surveys of proposed construction or repair of public works, and shall
submit to said provincial board reports and estimates of the cost of construction or repair of such proposed works with
his recommendations, and the shall, when necessary, prepare plans and specifications for such public works as may
he required by the provincial board. It shall be the duty of the district engineer, by agreement with the president of
each municipality, to fix the territory within which the duty of repairing, constructing, and maintaining roads, bridges,
and ferries shall fall upon the municipal government and that in which such duty shall fall upon the provincial
government, and in case of disagreement the issue shall be settled by reference to the provincial board, whose
decision shall be final.

SEC. 5. The duties heretofore performed by the provincial supervisor in regard to the letting of contracts for provincial
public works shall, after January first, nineteen hundred and six, be performed by the provincial "treasurer, with the
approval of the provincial board, but all tenders for contracts for public works costing more than five hundred pesos
shall be examined by the district engineer or his representative and his recommendation obtained before the same is
signed by the contracting parties. No payments, partial or final, shall be made on such contracts without the certificate
of the district engineer, or that of his duly authorized representative, specifying the work accomplished and that such
payments are due. No contracts shall be entered into before funds equal to the estimated cost of such works have
been appropriated therefor.

In case the district engineer shall recommend the rejection of all bids, he may be authorized by the provincial
board to take charge of the work and to prosecute the same in behalf of the province by day labor.

SEC. 6. The provincial boards may undertake public works costing less than five hundred pesos, by compact, after
proper advertising, or by day labor, without the prior examination and recommendation of the district
engineer: Provided, That the district engineer shall have authority to examine the books and accounts ; of the
provinces in his district in so far as they relate to public works.

SEC. 7. The district engineer shall act in a purely advisory capacity to the municipalities. Upon request by any
municipal, council, it shall be his duty to make investigations and surveys for the proposed construction or repair of
public, works, and to submit to the president of the municipality reports and estimates of the cost of such construction
or repair, with his recommendations.

Upon request of any municipal council, he shall prepare plans and specifications for such public works as may be
required; and upon like request he shall be charged with the supervision of the construction or repair of the same.

SEC. 8. Upon being requested or authorized by any provincial board or municipal council to make any investigations
or surveys, or proceed with the construction or repair of any public works, the district engineer shall give his
memorandum receipt for such available provincial or municipal property as shall be necessary for the prosecution of
the work to the provincial or municipal officer accountable for the property, by whom it: shall be issued to said
engineer, and he shall be responsible on his official bond to return the same to said accountable officer or to present
to said officer a certificate satisfactory to the Insular Auditor that the same has been properly expended or accounted
for, and he shall have supervision over such provincial or municipal employees, tools, supplies, transportation, and"
material as may be assigned to him for projects authorized by said provincial or municipal governments.

Such additional supplies, tools, and material as may be necessary for the satisfactory completion of authorized works
shall be secured, for the district engineer by the proper provincial or municipal officer in the usual manner, and the
provincial or municipal government authorizing such works shall make appropriations to pay for the same.

The Consulting Engineer to the Commission, whenever he shall deem the same to be in the interests of the public
service, may place at the disposal of the district engineers, upon proper memorandum receipt, property under his
control belonging to the Insular Government, and shall fix a reasonable charge to pay for the necessary expenses
connected therewith and the wear and' tear thereon, and said charge shall appear in the statement of the district
engineer' and shall be paid by the provincial or municipal government interested, as hereinafter provided.

SEC. 9. The Consulting Engineer to the Commission shall appoint such permanent employees as may be authorized
by law or as may be required to assist the district engineer in the discharge of his duties, or may temporarily assign
such additional engineers or other assistants to any district as may seem to him advisable. The district engineer shall
appoint, subject to the approval of the Consulting Engineer, such temporary employees as may be necessary for the

prosecution of the authorized surveys, investigations, and constructions. Such temporary employees shall not
necessarily be subject, to the provisions of the Civil Service Act and Acts amendatory thereof, but employees
belonging to the classified service may be transferred to such work without losing their status in the classified
service. The salaries of the district engineer and other employees provided for in this section shall be paid by the
Insular Government from funds appropriated for the Bureau of Engineering, except in the case of temporary
employees engaged in sum'- specific provincial or municipal public work where their salaries and wages are properly
payable from provincial or municipal funds, in which case such salaries and wages shall be covered by appropriations
of the province or municipality, as the ease may be.

SEC. 10. The district engineer and the employees herein provided for, when absent from their assigned headquarters
traveling on official business, shall be allowed a per diem not exceeding four pesos, under the provisions of Act
Numbered Eleven hundred and twenty-seven.

SEC. 11. The district engineer shall submit to the Consulting Engineer to the Commission a statement showing the
cost of authorized surveys and investigations made by him and of the superintendence of construction, repair, and
maintenance of public works rendered by him for provinces and municipalities, and such cost shall be chargeable
against the province or municipality for which such projects were accomplished, under such rules and regulations as
may be jointly prepared by the Insular Auditor and the Consulting Engineer: Provided, That in no case shall the
chargeable cost of the superintendence of construction, repair, and maintenance' exceed ten per centum of the total
cost of such works. It shall be the duty of the provincial or municipal government incurring charges to make
appropriations providing for the payment of the same, and moneys so paid shall revert to the general funds in the
Insular Treasury.

SEC. 12. The Consulting Engineer to the Commission, upon the request of the provincial board of any province
organized under the Special Provincial Government Act, and with the approval of the Secretary of Commerce and
Police, shall assign from the engineering force under his control an engineer to prepare plans and estimates for
engineering work desired by such provincial board, or to supervise the construction of engineering work which has
been duly authorized. In case of such assignment the provisions of the next preceding section with regard to payment
of the expense of such service shall apply to the interested province, municipality, or township.

SEC. 13. In addition to the duties herein provided for, the district, engineer shall perform such other lawful duties as
may be assigned'" to him from time to time by the Consulting Engineer.

SEC. 14. All Acts or parts of Acts in conflict with the provisions of this Act. are hereby repealed.

SEC. 15 The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in

accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 16. This Act shall take effect on its passage.

Enacted. October 4, 1905.

[ Act No. 1402, October 10, 1905 ]


AN ACT REPEALING ACT NUMBERED NINETY, WITH THE CONSENT OF THE
SECRETARY OF WAR FIRST HAD, AND REPEALING ACT NUMBERED ONE HUNDRED
AND FORTY-FIVE, AND PROVIDING FOR A SYSTEM OF MONEY ACCOUNTABILITY FOR
THE GOVERNMENT OF THE PHILIPPINE ISLANDS, AND REPEALING ALL LAWS AND
PARTS OF LAWS IN CONFLICT THEREWITH.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. This Act shall be known as the ."Accounting Act and shall not be considered as amended or repealed in
any part by subsequent legislation unless specifically so stated in the amending or repealing Act.

SEC. 2. There shall be an Auditor for the Islands, who shall be Chief of the Bureau of Audits, and who shall be
appointed by the Secretary of War, with the concurrence of the Governor-General and the approval of the Philippine
Commission. The duty of the Auditor shall be to receive, examine, and settle all accounts pertaining to the revenues
and receipts derived under the Insular Government, and all expenditures paid therefrom. He shall certify the balances
and charges due on such accounts to the division of bookkeeping in his office, and preserve the accounts and
vouchers after settlement.

It shall be the duty of the Auditor to bring to the attention of the proper administrative officer expenditures of funds or
property which, in his opinion, are irregular, unnecessary, excessive, or extravagant.

SEC. 3. There shall be a Deputy Auditor for the Islands, to be appointed in the same manner as the Auditor. The duty
of the Deputy Auditor shall be to sign, in the name of the Auditor, such official papers as the Auditor may designate,
and perform such other duties as the Auditor may prescribe. He shall have charge of the Bureau of Audits, as Acting
Auditor, in case of the death, resignation, sickness, or other absence of the Auditor.

SEC. 4. There shall be a chief clerk to the Auditor, to be appointed by the Auditor, subject to the provisions of the
Philippine Civil Service Act, and the chief clerk shall perform such duties as may be prescribed by the Auditor. He
shall be Acting Deputy Auditor during the absence of the Deputy Auditor and when the Deputy Auditor by virtue of his

office is performing the duties of Acting Auditor. In the absence of both Auditor and. Deputy Auditor he shall take
charge of the Bureau of Audits as Acting Auditor.

SEC. 5. There shall be a Treasurer of the Islands, to be appointed in the same manner as the Auditor, who shall be
Chief of the Bureau of the Treasury. The Treasurer of the Islands shall receive and keep all moneys arising from the
revenues and receipts of the Islands and shall disburse the same only on warrants issued and signed by the Auditor,
or otherwise in accordance with law.

SEC. 6. There shall be an Assistant Treasurer of the Islands, to be appointed in the same manner as the Auditor. The
duties of the Assistant Treasurer shall be, under the supervision of the Treasurer, to receive and disburse cash in the
office of the Treasurer, to have charge of the cash room, and to perform such other duties as the Treasurer may
assign to him. He shall have charge of the Bureau of the Treasury in case of the death, resignation, sickness, or other
absence of the Treasurer.

SEC. 7. Provision for such other officials, chiefs of division, clerks, and employees of the Bureau of Audits and Bureau
of the Treasury as may be necessary shall be made by the Commission in general and special appropriation Acts, as
the public interest may require.

SEC. 8. The Secretary of Finance and Justice is authorized to g designate, from time to time, either the chief clerk,
the paying a teller, or the receiving teller of the Bureau of the Treasury as Acting Assistant Treasurer during the
absence of the Assistant Treasurer and when the Assistant Treasurer, by virtue of his office, is performing the duties
of Acting Treasurer. In the absence of both the Treasurer and the Assistant Treasurer the employee so designated
shall take charge of the Bureau as Acting Treasurer.

SEC. 9. The Auditor shall issue and sign all warrants for the payments of moneys by the Treasurer, upon requisitions
approved ~ by the Auditor, and no warrants shall be drawn for the advance of moneys except upon requisition therefor
made by the proper officer having control of the corresponding appropriation.

No warrant shall be issued for the

payment of a balance found due on any . account, except upon the certificate of the Auditor, upon the settlement
of such accounts, and from an appropriation in accordance with law.

SEC. 10. Warrants drawn for making advances of money from funds in the Treasurer's hands shall be denominated
"accountable warrants," and shall be numbered consecutively, a separate series being preserved.

SEC. 11. Warrants drawn for the payment of balances due on r claims and accounts settled and certified by the
Auditor shall be denominated "settlement warrants," and shall be numbered consecutively, a separate series being
preserved.

SEC. 12. All receipts issued by the Treasurer for moneys paid to o him shall be in duplicate and shall be
countersigned by the Auditor, b When so countersigned, one receipt in every case shall be retained in the office of the
Auditor, and the other shall be delivered or transmitted by the Auditor to the person by whom the payment was made,
after the same has been duly registered by the Auditor.

SEC. 13. The receipts retained by the Auditor will constitute the necessary check in his examination and settlement of
the Treasurer's account of receipts, as the authority for charging the Treasurer with moneys received, and such
receipts shall be filed in the office of the Auditor with the accounts in which credit is given.

SEC. 14. Warrants paid by the Treasurer with the evidence of y payment, which shall be the proper indorsement of
the payee thereon, shall constitute the vouchers upon which the Treasurer shall receive credit for payments made by
him, in the settlement of his accounts by the Auditor, which warrants shall be filed therewith: Provided, That a warrant
may be drawn to the Treasurer, for deposit of proceeds to the credit of a designated disbursing officer, or for
telegraphic transfer to such disbursing officer, and the Treasurer shall receive credit for the payment of said warrant
upon evidence of such deposit or transfer.

SEC. 15. The certificates on the settlement of accounts made by the Auditor shall be numbered consecutively and
filed in the office of the Auditor, who shall preserve the same.

SEC. 16. The Auditor shall prescribe the forms for keeping and rendering all accounts subject to his examination and
settlement, and issue all necessary instructions to the officers and agents rendering such accounts.

SEC. 17. There shall be in the Bureau of Audits a division of bookkeeping, in which shall be kept proper books of
entry and ledgers for recording the general accounts of the receipts, expenditures, and appropriations of the Insular
Government and of the provincial governments, and the personal accounts of the officers and agents authorized to
collect revenues, receive funds, and to disburse moneys advanced by the Treasurer upon warrants as herein
provided, or otherwise, and of all other accounts or claims allowed and certified by the Auditor.

SEC. 18. Accounts of appropriations shall ho kept so as to show the balances remaining undrawn and subject to
withdrawal at any time. Appropriations shall not be a mimed to fiscal years, but shall be available until expended for
the purposes for which appropriated, subject to such restriction as may be specifically imposed in the appropriating
Act. The Auditor is authorized and directed to transfer at any time from moneys appropriated for a specific purpose to
the unappropriated! general fund any balances standing to the credit of a Department, Bureau, or Office when the
head of such Department, Bureau, or Office shall certify In the Auditor that the work or purpose for which the
appropriation was made has been completed and that there are no outstanding obligations to be paid from such

appropriation. The Auditor, for statistical purposes, shall separate disbursements by fiscal years, and the date of the
payment of a claim shall determine the fiscal year to be charged.

SEC. 19. The receipts issued by the Treasurer for moneys paid to him, before being countersigned by the Auditor,
shall be entered by the division of bookkeeping hi the proper lodgers of general receipts as funds arising, respectively,
from customs receipts, postal receipts, internal-revenue receipts, miscellaneous receipts, repayments, and such other
designations as may be required to properly distinguish funds otherwise arising or set apart for pariticular purposes.
In making such entries from the Treasurer's receipts, the number and date of receipt and the name and official
designation, if any, of the person by whom the deposit was made, shall be noted. Repayments to the Treasury for any
purpose shall be entered in the accounts affected be such repayment.

SEC. 20. All warrants issued by the Auditor shall be charged against the proper appropriation, and in making such
debit entries the number and date of the warrant and the name and official designation, if any, of the person to whom
paid, shall be noted.

SEC. 21. In ledgers for personal accounts all advances of money made upon requisitions and warrants to officers and
agents authorized to disburse the same, in accordance with appropriations, shall be charged to such officers or
agents, respectively, on account of the service and appropriation for which disbursement is to be made, at s the time
of issuing the warrants for such advances of money. The numbers and dates of the respective wan-ants shall be
noted in making such debit entries, and for the disbursements made by such officers or agents, which may be allowed
by the Auditor in the settlement of accounts of such disbursements, proper credit shall be entered to the respective
personal accounts from the certificates of settlement made by the Auditor, the number and dates of the it respective
certificates being noted in making the credit entries. The '" Auditor is authorized to charge back and debit: an officer's
account with the amount of any voucher or item which may not be finally allowed by him in the settlement of the
officer's account.

SEC. 22. In like manner the certificates of settlement of individual accounts of all kinds made by the Auditor shall be
entered in the ledgers of personal accounts to the proper individual account, on account of the service and
appropriation for which the account is rendered, the number and date of the Auditor's certificate being r-noted; and all
settlement warrants issued upon certificates of settlement of accounts made by the Auditor shall be charged to the
proper individual account, under the appropriate head, in the ledgers of personal accounts, the number and date of
the warrant being noted.

SEC. 23. In making the settlement of each account, and before certifying the same, the Auditor shall require a
statement from the i division of bookkeeping setting forth the charges with which said officer should be debited during
the period comprehended by the sell lenient.

The last certified balances on the particular accounts . shall be verified

by the previous certificate of settlement, if any. These balances and charges shall be used as the basis of the
Auditor's , sell lenient of the account before him.

SEC. 21. Chiefs of Bureaus, subject to approval by the Governor-General or by the heads of Department as the
business may relate,, are authorized to appoint such number of disbursing officers as may be necessary to disburse
the moneys appropriated for the various Departments. Bureaus, and Offices.

Each disbursing officer shall give a

bond, in a sum to lie fixed by the Auditor, for the faithful performance of his duties and the accounting for all moneys
which may come into his hands by virtue of his office.

SEC. 25. Every disbursing officer is responsible to the Insular , Government under his bond for payments made by
him, whether such payments are made by direction of his superior officers or not, and the fact of such direction will
not relieve him of responsibility. A disbursing officer, in determining the legality of expenditures,! must act
independently of the head of his Bureau or Office, and at, his own peril, but the disbursing officer may protect himself
as provided in section thirty-one.

SEC. 26. Every bonded officer of the Government, whether collecting or disbursing officer, is authorized to
communicate directly with the Auditor on any matter relating to his accounts.

SEC. 27. Payments shall lie made only by the disbursing officers, duly designated, except in cases of disbursing
officers who are un-avoidably absent or otherwise disabled, in which case payments may be made by officers or
clerks specially designated for the purpose by the disbursing officer, for whose acts such disbursing officer shall he
responsible, such disbursements to be made in the name of the disbursing officer.

SEC. 28. It shall be the duty of every disbursing officer in the city of Manila having any public moneys intrusted to him
for disbursement to deposit the same with the Treasurer of the Islands or' in a depository duly designated, and to
draw for the same as may be required for payments made by him in pursuance of law. No payment shall be made in
cash by any disbursing officer in the city of Manila where the amount to be paid exceeds the sum of twenty-five pesos.
Philippine currency, except for salaries and wages. All payments to creditors other than for salaries and wages, as
stated, in the city of Manila, shall be by check upon the designated depository for the disbursing officer, the number
and the amount of the check so drawn being entered on the voucher covering said payment. Payments of salaries
and wages may be made in cash, lint the disbursing officer shall draw his check payable to himself for an amount, not
exceeding the amount of any pay roll to be paid by him for any month, and he shall state on the check so drawn that it
is for funds with which to pay salaries and wages. No disbursing officer shall keep in his personal possession at any
time an amount in cash exceeding his immediate requirements for disbursement, but shall deposit all surplus funds
drawn from the Insular Treasury, in his designated depository until such time as he may lie required or directed by the
Auditor to deposit the same in the Insular Treasury as repayments to the appropriations originally drawn upon:

Provided, That each disbursing officer, under such regulations as the Auditor may prescribe, is authorized to advance,
on memorandum receipt, to the head of a Bureau or Office reasonable sums, to be approved by the Auditor, for the
purpose of enabling such head of a Bureau or Office to make immediate payments of minor bills presented or
obligations incurred. In such cases the payee's memorandum receipts or receipted bills covering these minor
payments shall be presented to the disbursing officer at convenient intervals and be included, when practicable, in
one reimbursement voucher. Each head of a Bureau or Office shall be responsible to the disbursing officer, under the
provisions of section forty-three of this Act, for a proper accounting, either by cash or by evidence of proper
disbursement, for all sums advanced as herein provided.

When a disbursing officer becomes separated from the service ' through removal, resignation, or death, and in the
settlement of his accounts it becomes necessary to transfer funds from his disbursing account to the General
Treasury, it shall be the duty of the Treasurer of the Philippine Islands, or a designated depository, upon the request of
the Auditor for the Philippine Islands, to charge the disbursing officer's account in the sum to be deposited in the
Treasury, and to deposit the same therein as requested by the Auditor; and the written request of the Auditor for such
action shall be sufficient authority for the Treasurer or the designated depository to make such deductions and
deposits.

SEC. 29. Except as hereinafter provided, accounts of disbursements shall be rendered monthly and transmitted to the
Auditor within ten days after the expiration of the month to which they pertain, by the officers and agents authorized to
make disbursements, in which said officers or agents shall charge themselves with all moneys advanced to them,
respectively, by the Treasurer and from all other sources, and take credit for the disbursements made by them,
supported by proper vouchers, consecutively numbered. An abstract of such vouchers shall be transmitted with an
account when required by the Auditor.

SEC. 30. Any officer or agent whose duty it is to collect and receive moneys arising from the revenues of the Insular
Government, or moneys accruing to the same, of whatever kind, and to make disbursements of such moneys for any
purpose, who shall fail to render complete accounts of such receipts and disbursements to the Auditor, or to transmit
the same within ton days after the expiration of the month to which they pertain, or shall neglect to render the same
when requested to do so. shall be subject to such
penalties as may be proscribed by law. and the Auditor may request the Secretary of Finance and Justice to direct
prosecution here-under, and under Act Numbered Seven hundred and forty-nine, in any case which in his. judgment
may seem to require such action.

SEC. 31. A disbursing officer or the head of any Department, Bureau, or Office may apply for, and the Auditor shall
render, his decision upon any question involving a payment about to bo made by them or under them, which decision,
when rendered, shall govern the Auditor when passing upon the account containing said disbursement.

SEC. 32. Except as herein provided, the officers or agents authorized to receive and collect moneys arising from the
revenues of the Insular Government, and receipts, of whatever kind, shall bev required to pay the full
amounts received and collected by them, respectively, to the Treasurer of the Islands, and to render to the Auditor
monthly accounts therefor within ten days after the expiration of the month to which they pertain, in such form as may
be required by him.

SEC. 33. In the rendition of accounts of Insular revenues, officers or agents shall charge themselves with all revenues
received and collected during the period covered by the account, and take credit, for the amounts paid to the Insular
Treasurer as shown by the duplicate receipts in their possession and countersigned by the Auditor, the number and
date of such receipts being noted in the entries of amounts paid to the Treasurer. These duplicate receipts will be
retained by the officer or agent claiming credit therefor.

SEC. 34. In the audit of such Insular revenue accounts the Auditor shall compare and check the Treasurer's receipts
on file in his office with the corresponding entries in the account of the officer or agent, as rendered.

SEC. 35. All revenue accounts shall be rendered and kept separately under the appropriate funds and heads of
accounts to which the collections respectively pertain.

SEC. 36. In all cases where an Insular or provincial officer or employee shall receive or have custody of money in the
discharge of: his official duties, he shall give bond to the Government of the Philippine Islands, for whom it may
concern, to secure the proper accounting of the same and the payment thereof in accordance with law. unless he be
a Regular Army or Navy officer of the United Stales detailed for the duty, in which case no bond shall be required. It
shall be the duty of the Auditor to fix the amount of such bond, to approve the same, and to retain it in his custody.

SEC. 37. Requisitions for advances from funds in the hands of the Treasurer for paying necessary and proper
expenses chargeable to the Insular Government shall be made from time to time by the respective officers or agents
authorized to disburse the same, in such form as may be prescribed by the Auditor, and pursuant to appropriations
made.

SEC. 38. Such requisitions shall contain an itemized estimate of the amounts required for disbursement under the
several heads of appropriation, and no accountable warrant shall be drawn for an amount exceeding the requirements
for one month: Provided, That the Auditor may, in his discretion, allow a requisition for a greater amount, when, in his
opinion, the convenience of the service requires such action.

SEC. 39. Each requisition when signed by the head of a Bureau, or officer having control of the appropriation, shall be

forwarded to tin' Auditor. When allowed by him, and so indorsed upon the requisition over his official signature, the
proper warrant may be issued for the amount allowed.

SEC. 40. If at any time before a warrant shall have been issued any fact shall come to the Auditor which in his
judgment affords sufficient grounds for disapproving an advance of money asked for, he is authorized to withhold the
issuance of the warrant. In such case the head of the Bureau, or officer having control of the appropriation, may
appeal in writing to the Governor-General, whose decision shall be final, if there is an appropriation from which said
warrant may be paid. If there is no appropriation, the decision of the Auditor shall be final.

SEC. 41. Claims of officers or agents whose duty it is to collect or account for public moneys, for losses of funds in
transit, by fire, burglary, or other unavoidable casualty, shall be submitted to the Auditor within one month after such
loss occurs, with all the evidence in the case. If the Auditor shall find that the said funds were properly in the hands of
such officer or agent, or properly remitted, and that the loss resulted through no fault of said officer or agent, he may,
with the written consent of the Governor-General, credit the account of such officer or agent with the amount of the
loss: Provided, That in no case shall a credit in excess of two thousand pesos be given in this manner. Claims for
losses in excess of two thousand pesos shall be submitted through the Auditor and Governor-General to the
Commission for relief through legislative enactment.

The officer shall be liable for all losses, resulting from any cause, except an act of God or the public enemy, unless
relieved therefrom as herein provided.

SEC. 42. The Auditor may, with the written consent of the Governor-General, mitigate, remit, remove,
compromise, release, or discharge any liability, in whole or in part, to the Philippine Government, or a provincial
government, in any matter before him, when, in his judgment, the interests of the Government seem to require it,
except in eases provided for in the next preceding-section and subject to such further restrictions as may lie provided
by law.

SEC. 43. The Auditor shall supervise the collection of all debts found to be due the Government in connection with his
settlement and adjustment of accounts, through the usual civil and judicial channels, and request the Secretary of
Finance and Justice to direct the institution of any legal proceedings necessary to enforce the payment of such debts
and the restitution of all amounts found to be due said Government in settlements made by him, and he may direct
the proper disbursing officer to withhold From any officer, agent, or employee of the Government, who is indebted to
the Government, any amount which may be due or which may become due to such officer, agent, or employee who
fails in pay such indebtedness on demand. Indebtedness to the Government shall be construed to mean
indebtedness to the Insular Government, to a provincial government, or to the city of Manila.

SEC. 44. Upon the separation from the service of any officer, money due him by the Government for salary, leave, or
any other reason shall first be applied to settle any indebtedness of such officer to the Insular or to any provincial or
municipal government.

SEC. 45. Whenever any person accountable for public money neglects or refuses to pay into the Treasury, when
required to do so. the sum or balance certified to be due upon the adjustment of his account, the Auditor shall request
the Secretary of Finance and Justice to direct the institution of suit against the officer and his sureties for the recovery
of the same, with interest at six per centum per annum from the date of the Auditor's written demand until it shall be
paid into the Treasury.

SEC. 46. The Governor-General may designate banking institutions in the Philippine Islands as depositories of the
Government thereof upon their filing with him satisfactory evidence of their financial responsibility and such security
as he shall require and approve.

Such institutions may deposit their securities with the Bureau of Insular Affairs of the War department. Washington.
District of Columbia, in the event of which, if found satisfactory by the
Secretary of War. he may approve the same, and designate such institutions as depositories of the Government of the
Philippine Islands and advise the Governor-General that such banking institutions have made deposits of bonds or
other securities as security for the deposit of funds of the Government of the Philippine Islands, stating the amount of
such bonds or securities so deposited; and that he has approved the same.

The Secretary of War may designate banking institutions in the United States as depositories of the Government of
the Philippine Islands, after they have filed in the Bureau of Insular Affairs of the War Department, Washington.
District of Columbia, sufficient evidence of their sound financial condition and deposited bonds of the United States or
of the Government of the Philippine Islands or other security satisfactory to the Secretary of War in such
amounts as may be designated by him; and no banking institution shall In designated a depositors of the Government
of the Philippine Islands until the foregoing conditions have been complied with.

SEC. 47. Disbursing officers shall deposit funds placed in their hands for disbursement pursuant to appropriations
only in such. depositories in the Philippine Islands as may be designated according to the next preceding section.
When payment is made by check, its number shall be noted on the voucher to which it pertains. Such depositories
shall report to the Auditor at the close of each quarter or often or if he shall require it, the balances to the credit of all
disbursing officers as shown by their records. In every case where two years have elapsed since the rendition and
settlement of the final account of a disbursing officer and there remains a balance in any depository to the credit of
such disbursing officer, by reason of the non-presentation of checks or otherwise, the Auditor shall require the said
depository to deposit the said balance with the Treasurer of the .Islands, to be carried by the Auditor to a permanent

appropriation for "outstanding liabilities." No disbursing officer's check shall be paid after two years from the date of its
issue.

SEC. 48. Whenever any original check is lost, stolen, or destroyed, disbursing officers or agents of the Government
are authorized a Her the expiration of three months, and within two years from the date of such check, to issue a
duplicate check, and the Treasurer or designated depositories of the Government are directed to pay such duplicate
checks, under such regulations in regard to their issue and payment, and upon the execution of such bonds, with
surety to indemnify the Government, as the Auditor and Treasurer shall jointly prescribe: Provided, That upon
satisfactory evidence that the check has been destroyed or never reached the payee, the above-mentioned period of
three months may be waived.

SEC. 49. In case the disbursing officer or agent by whom such lost, destroyed, or stolen original check was issued is
dead, or no longer in the service of the Philippine Islands, it shall be the duty of the Auditor to direct the Treasurer, or
proper depository, to transfer from the balance to the credit of such disbursing officer or agent to the account of
"outstanding liabilities" the amount of such lost, destroyed, or stolen check and to state an account in favor of the
owner of the original check for the amount thereof.

SEC. 50. The Treasurer and designated depositories .shall, at the dose of business on every thirtieth day of June,
report to the Auditor the condition of every official account standing on their books, stating the name of each
depositor, with his official designation, the total amount remaining on deposit to his credit, and the dates, respectively,
of the last credit and the last debit made to each account: and each disbursing officer or agent shall make a like return
of all checks issued by him, and which may have been outstanding and unpaid for two years or more, stating fully in
such report the name of the payee, for what purpose each check was given, the depository on which drawn, the
number of the voucher received therefor, the' date, number, and amount for which it was drawn, and, when known, the
residence of the payee.

SEC. 51. Whenever a disbursing officer or agent shall cease to act in that capacity, he shall submit to the Auditor a
statement of the public funds to his credit in any depository, and he shall submit a list of checks with names of the
payees and amounts which he has drawn against the same which are still outstanding and unpaid.

SEC. 52. Any balance in any depository to the account of any disbursing officer which shall riot have been increased
by any new deposit thereto, or decreased by any check drawn thereon for the
space of one year, shall be covered into the Treasury to the credit of "outstanding liabilities." The amount of such
balance so transferred may be credited by the Auditor to the officer in whose name it had stood on the books of the
depository. if it appears that he is entitled to such credit.

SEC. 53. All claims arising on account of outstanding liabilities, as aforesaid, shall lie filed with the Auditor, with the
evidence pertaining thereto. If the Auditor shall find that such claim is valid, and unpaid, he shall certify the amount
due and issue a settlement, warrant on said certificate, which warrant shall be paid by the Treasurer out of the fund
accruing on account of. outstanding liabilities.

SEC. 54. Transfers of funds from one disbursing officer to another shall be made only upon the authority of the
Auditor given in advance.

When there is a change in disbursing officers, the outgoing officer shall render an

account in full showing the disposition of his unexpended balance, whether transferred to his successor in
accordance with the provisions heroin contained, or deposited with the Treasurer of the Islands.

When an officer

gives a new bond, he shall render an account in full, and satisfactorily account for all funds due under his previous
bond.

SEC. 55. Postmasters shall lie deemed disbursing officers and shall be authorized to pay. under proper advance
allowances or authority of the Director of Posts, subject to such regulations as the Auditor may require, the expenses
of their respective offices, including salary of postmaster, necessary disbursements for clerk hire, rent, light, and other
incidental items, including authorized mail transportation and other necessary service, from the receipts of their
respective offices. The postmaster shall render correct vouchers for every such expenditure, such vouchers to
indicate on the face thereof the . date such allowances were made by the Director of Posts, which vouchers shall be
submitted to the Auditor with the account-current in which credit therefor is taken. No disbursement shall be allowed
by the Auditor in the account of any postmaster which is not in accordance with an appropriation.

SEC. 56. Postmasters at minor post-offices shall be required to deposit all surplus postal fluids in their hands at the
close of each month with a depository to be designated by the Director of Posts, which shall he a larger post-office,
convenience of location being considered. In case the receipts of any post-office are insufficient to meet its authorized
expenditures, such deficiency may be met by a transfer draft of the Auditor upon a post-office receiving such deposits
of surplus postal funds. Depository post-offices shall deposit their surplus receipts with the Treasurer of the Islands as
revenues arising in the Bureau of Posts.

SEC. 57. Deficiencies, if any. in the revenues of the postal service, as provided by appropriation, shall be disbursed
upon requisition of a properly bonded officer authorized to receive and disburse funds, which requisition shall be
approved and allowed by the Auditor and warrant issued therefor.

SEC. 58. Postal accounts of postmasters shall lie rendered quarterly and shall be transmitted to the Auditor within ten
days after the expiration of the quarter to which they pertain.

SEC. 59. The receipts of revenues by postmasters and disbursements therefrom shall be covered simultaneously

into, and withdrawn under proper appropriations from, the Treasury of the Islands, by receipt and warrant, signed by
the Treasurer and their Auditor, respectively, notice thereof being given forthwith to the Director of Posts.

SEC. 60. As soon after the close of each fiscal year as the accounts of said year may be examined and adjusted.'the
Auditor shall submit to the Governor-General, the Philippine Commission, and tin1 Secretary of War an annual report
of the fiscal concerns of the Government, showing the receipts and disbursements of the various Departments and
Bureaus of the Insular Government and of tin: various provinces, and make such other reports as may he required of
him by the Governor-General, the Secretary of Finance and Justice, the Philippine Commission, or the Secretary of
War.

SEC. 61. The Auditor shall, at the time of settlement, send an official notification in writing to each person whose
accounts have! been settled in whole or in part, stating the cash balances found due thereon and certified and the
charges or differences arising on such settlement by reason of disallowances, charges, or suspensions made by the
Auditor, or from other causes, which statement of charges or differences shall he properly itemized.
a disallowance, charge, or suspension of credit shall in all cases he ' stated.

The reasons for

A charge or suspension which shall not

be satisfactorily , explained within ninety days after the deposit in the mails of notice ' to the officer concerned of such
charge or suspension shall become a disallowance, unless the Auditor shall, in writing, extend the time for answer
beyond ninety clays.

SEC. 62. The Auditor, on account of fraud, collusion, error in calculation, or newly discovered material evidence, or
when in his judgment the interests of the Government may seem to require it, is authorized, within three years after
original settlement, to reopen any account previously settled by him, or by a district auditor, and, after written notice to
the person involved and after a reasonable time for the reply or appearance of said person, to certify thereon a new
balance.

SEC. 63. Information of all orders of the Government, through . its officers or agents, which may originate a claim or in
any manner affect the settlement of any account, shall be transmitted to the Auditor by the officer issuing said order,
under such regulations as the Auditor may prescribe.

SEC. 64. Every contract under which a payment may be made t shall be submitted to the Auditor with the account to
which such payment pertains.

In the case of deeds to property purchased by the Government, the Auditor shall

require an official certificate by-the Court of Land Registration or other evidence satisfactory to the Governor-General
that the title is in the Government.

SEC. 65. The Auditor shall keep the accounts of the money-order r business separately and in such manner as to
show the number and c amount of money orders issued at each post-office, the number and amount, paid, and the

fees received.

The Auditor shall certify" quarterly the receipts as fees from the sale of money orders, and t upon

such certification the fees so collected shall be transferred to postal funds and taken up as postal receipts. . Losses of
money-order 0 funds in transit, by fire, burglary, or other unavoidable casualty, if credit be allowed therefor, shall be
deducted from the fees collected before the quarterly transfer of such fees as postal receipts.

SEC. 66. Money-order accounts shall be rendered as often as B required by the Auditor.

Transfers of money from

postal receipts c to money-order funds or vice versa may be made by the postmaster, b under such regulations as the
Auditor may prescribe, when his receipts from the sale of money orders are insufficient to pay the orders drawn upon
his office, or "when the postal revenues are insufficient to meet immediately the authorized expenditures of his office.

SEC. 67. The jurisdiction of the Auditor I'm1 the Islands over accounts, and all vouchers pertaining (herein, .shall be
exclusive. His decisions shall be final and conclusive upon the executive branches of the Government, except that
appeals therefrom may be taken by the party aggrieved or the head of the Department concerned, within one year, in
the manner hereinafter prescribed. The Auditor shall, except as hereinafter provided, have like authority as that
conferred by law upon the several Auditors of the United States and the Comptroller of the United States Treasury,
and is authorized to communicate directly with any person having claims before him for settlement, or with any
Department, officer, or person having official relations with his office.

SEC. 68. When suit is brought in any case of delinquency of a revenue officer, or other person accountable Cor public
money, a transcript from the books and proceedings of the Auditor, certified by him under his seal, shall he admitted
as evidence. and the court trying the cause shall be authorized to grant judgment and award execution according. All
copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the
Philippine Government and an individual, when certified by the Auditor Tinder his seal to be true copies of the
originals on file in his office, may be annexed to such transcripts, and shall have equal validity and be entitled to the
same degree of credit which would be due to the original papers if produced and authenticated in
court: Provided, That where suit is brought upon a bond or other instrument, and the answer of the defendant denies
the execution of the same, and the defendant makes bis motion to the court for the production of the same, verifying
such answer and motion by his oath, the court may take the same into consideration, and, if it appears to be
necessary for the attainment of justice, may require the production of the original bond, contract, or other paper
specified in such affidavit.

SEC. 69. Upon the trial of any complaint or information against any person for misappropriation of public
moneys, it shall be 4 sufficient evidence, for the purpose of showing a balance against such person, to produce a
transcript from the books and proceedings of the Auditor, as provided by the preceding section, and a showing of any
balance against such person shall be prima facie evidence of the misappropriation of the funds unaccounted for.

SEC. 70. The Auditor shall forward to the Secretary of War, not later than ten days after the expiration of each month,
a full and complete report of all moneys received by the Treasurer of the Islands during the preceding month, as
shown by the entries made from the Treasurer's receipts retained in the Auditor's Office, a statement of all advances
of moneys made on warrants during the preceding month, and such statement of disbursements and expenditures
audited during the preceding month as may be required by the Secretary of War.

SEC. 71. The official title of the Auditor to be affixed to his official signature, shall be "Auditor for the 'Philippine
Islands," and the official title of the Deputy Auditor shall be "Deputy Auditor for the Philippine Islands:" 'Provided, That
-for the sake of brevity the words "Auditor" and "Deputy Auditor"' may be used where the full title of the office
otherwise appears on the document or paper requiring signature, and that as a distinctive title the words "Insular
Auditor" may be used.

SEC. 72. The Auditor shall have and keep an official seal, upon which shall be engraved the following design: "Office,
Auditor for the Philippine Islands, official seal." The Auditor shall affix his official seal to each warrant issued by him
and to all copies or transcripts of papers in his office which he may be required to certify.

SEC. 73. The Treasurer of the Islands shall receive and safely keep all moneys arising from the revenues of the
Islands, and receipts from whatever source derived, and shall keep a properly detailed account thereof in permanent
books of record, in which such revenues and all receipts shall be entered, with the name of the agents, officers, and
persons from whom received and the dates of receipt.

SEC. 74. All moneys received by the Treasurer shall be credited to the account of the particular fund to which it
pertains, whether general revenue, revenues of the city of Manila, trust funds, or otherwise, but the particular class of
receipt, as referred to in section nineteen, shall be stated on the face of each receipt, in order that deposits may be
identified by the Auditor.

SEC. 75. The accounts of the Treasurer shall be kept in Philippine currency: Provided, That so long as Mexican,
Spanish-Filipino, or other foreign currencies are received at the Treasury they shall he accounted for separately.

SEC. 76. The Treasurer shall issue receipts in duplicate for all moneys received by him, which shall be numbered
consecutively, and shall bear the date upon which the deposit was actually made and show from whom and on what
account received.

SEC. 77. All receipts, original and duplicate, issued by the Treasurer. except for moneys received in his capacity as
depositary, as mentioned in section eighty-four, shall be registered and countersigned by the Auditor for the Islands,
without which they shall be invalid, and for this purpose the Treasurer shall, immediately upon issuing receipts in

duplicate, transmit both receipts to the Auditor.

SEC. 78. All moneys derived as revenues of the Islands and accruing to the Insular Government shall be paid to the
Treasurer in full, without any deduction, except as otherwise provided in this Act.

SEC. 79. 'Where a revenue derived under the laws of the Philippine Islands accrues in part to the Insular Government
and in part to the provincial governments or municipalities, the Auditor may direct, under regulations to be prescribed
by him, the proper separation of such funds by the officer whose duty it is to collect the same, and require the portion
which accrues to the Insular Government to be deposited in the Insular Treasury and that portion which accrues to the
provincial governments and the municipalities of the provinces to be deposited in the proper provincial treasury,
except as provided in section eighty, and all provisions of law in conflict with this section are hereby repealed.

SEC. 80. In the case of collections arising under the Internal Revenue Law, the per centum of such collections,
exclusive of the proceeds of cedula and municipal licenses, which by law accrues to the Insular Government, shall be
deposited in the Insular Treasury as internal revenue, and the per centum which accrues to the provinces or to the city
of Manila shall be deposited as "refundable internal revenue," subject to refund to the provinces and municipalities as
provided by law.

SEC. 81. All revenues accruing to the Moro Province shall be deposited directly in the treasury of the province and
not in the Insular Treasury, and all disbursements which are required to be made from funds of the Moro Province
shall be made directly from such funds, under appropriations of the legislative council, and section three of Act
Numbered Eight hundred and thirty-three is hereby repealed. This section is not to be construed as removing the
collectors of customs in the Moro Province from the administrative jurisdiction of the Collector of Customs of the
Islands.

SEC. 82. Needful advances from the moneys in the hands of the Treasurer shall be made to the proper officer
authorized to disburse the same upon warrants issued in accordance with the provisions of ; this Act.

No payment

shall be made by the Treasurer from funds subject to appropriation, except upon a warrant issued and signed by the
Auditor, and all warrants drawn upon the Treasurer shall be debited upon the books of his office to the moneys in his
hands under the particular fund from which payment is to be made.

SEC. 83. The Treasurer shall render monthly accounts of the receipts and disbursements of his office and submit the
same to the Auditor for examination and settlement not later than ten days after the expiration of each month. In
rendering such accounts the Treasurer shall charge himself with ail moneys received during the period covered by the
account, and shall credit himself with all moneys paid upon warrants, which warrants shall be filed with his accounts
submitted to the Auditor.

SEC. 84. All funds received by the Treasurer as depositary of funds of disbursing officers, as trust funds, and
otherwise than as funds subject to appropriation, shall be accounted for like funds of disbursing officers, in such form
and manner as the Auditor may prescribe.

SEC. 85. The Treasurer shall forward to the Secretary of War, "not later than ten days after the expiration of each
month, such report, duly certified, as may be required by the latter, of moneys received, together with a statement of
disbursements made.

SEC. 86. The official title of the Treasurer, to lie affixed to his official signature, shall be Treasurer of the Philippine
Islands."

SEC. 87. The Treasurer shall give bond, lo the approved by the Philippine Commission, for the faithful performance of
the duties of his office, in such amount as shall from time to time be fixed by the Philippine Commission.

SEC. 88. The Assistant Treasurer shall likewise give a bond, to be approved by the Philippine Commission, for the
faithful performance of the duties of his office, in such amount as shall be fixed by the Philippine Commission.

SEC. 89. The Governor-General, through his authorized agent or agents, shall make, as often as by him deemed
advisable, an examination of the books and accounts of the Auditor and Treasurer, and a comparison of the results
shown by the same, and also an examination and count of moneys in the hands of the Treasurer, and submit his
report thereon to the Secretary of War.

SEC. 90. Wherever the term '"appropriation"' is used in this Act, the appropriations made by the Philippine
Commission, or other legislative body in the Philippine Islands authorized by the Congress of the United States of
America, are referred to.

SEC. 91. All accounts of the Treasurer of the islands, and of e the various officers and agents authorized lo collect
the revenues, receive moneys, and make disbursements, and all other accounts subject to examination and
settlement by the Auditor, shall be with the "Government; of the Philippine Islands," and all balances certified by the
Auditor shall be certified as due to or from said a Government, as the case may be: Provided, That in settlements of
provincial or municipal accounts such settlements shall be made with the particular province or municipality to which
the account pertains.

SEC. 92. Any person aggrieved by the action or decision of the to Auditor in the settlement of-his account or claim
may within one year take an appeal in writing to the Governor-General, which appeal shall specifically set forth the

particular action of the Auditor to which exception is taken, with the reason and authorities relied on for reversing such
decision. If the Governor-General shall confirm the action of the Auditor, he shall so indorse the appeal and transmit, it
to the Auditor, and the action shall thereupon be final and conclusive. Should the Governor-General fail to sustain the
action of the Auditor, he shall forthwith transmit his grounds of disapproval to the Secretary of War, together with the
appeal and the papers necessary to a proper understanding of the matter. The decision of the Secretary of War in
such case shall be final and conclusive.

SEC. 93. All laws or part of laws providing for traveling examiners, inspectors, special agents, or for other persons
engaged in the examination of accounts, under whatever designation, in any Department, Bureau, or Office, except
that of the Auditor, are hereby repealed. The Auditor shall have jurisdiction over all examinations of accounts in the
offices of the various officers or agents collecting or disbursing funds of the Insular Government and of the provincial
governments as provided in this Act, and shall have control over all officers or employees that may be provided for by
law In make such office or field examinations of accounts, and all provisions of law in conflict with this section are
hereby repealed: Provided, That the Auditor is authorized to employ his examiners or agents in making such
administrative investigations for the benefit of other Bureaus and Offices as such Bureaus and Offices may
reasonably request.

SEC. 94. The foregoing sections, except as otherwise specified, shall he construed as applying to accounts of the
Insular Government, and the city of Manila, but sections forty-one, forty-two, forty-three, forty-four, forty-five, forty-six,
forty-seven, forty-eight, forty-nine, fifty-one, fifty-two, and fifty-three, respectively, shall be held to apply also to
provincial officers and accounts. Sections sixty-one, sixty-two, sixty-three, sixty-four, sixty-eight, and sixty-nine shall
be held to apply to provincial officers and accounts, substituting for the word "Auditor" the words "district auditor"
whenever the same appears.

SEC. 95. There shall be in the office of the Insular Auditor a chief district auditor, whose duties shall be to supervise,
under the direction of the Insular Auditor, the work of the district auditors referred to in the next succeeding section so
far as the jurisdiction of the Insular Auditor shall extend, and perform such other duties as the latter may assign to
him. He shall receive such salary as may he fixed by "the appropriating Acts, and shall be subject to all officer
provisions of existing law relative to appointments.

SEC. 96. There shall be maintained, under the jurisdiction of the Insular Auditor, a corps consisting of such number of
district auditors as may be provided for by law. and at such salaries as may be fixed in the appropriating Acts. Each
district auditor shall receive, examine, and settle the accounts of the provincial treasurers or other officers collecting
and disbursing provincial funds within the district assigned to him, and shall likewise examine and settle all accounts
of provincial property within his district. He shall be the examiner or agent of the Insular Auditor within his district, as
provided in section ninety-three, and shall make such examinations of the Insular money or property accounts, and

render reports thereon, as the Insular 'Auditor may direct. The chief district auditor and the various district auditors
shall be appointed by the Insular Auditor, subject to the approval of the Secretary of Finance and Justice, and the
Insular Auditor, for cause, may with like approval remove or suspend without pay any district auditor.

SEC. 97. Each district auditor shall have original and exclusive jurisdiction over the settlement of the provincial
accounts within his district, except as otherwise provided in this Act.

SEC. 98. With the exception of the city of Manila, the Philippine ' Islands shall be divided into as man)' districts,
consisting of one or more provinces, as may be fixed by the Insular Auditor. A district auditor shall be assigned to
each district by the Insular Auditor: Provided, That the Insular Auditor may. if necessities require it, change the
composition of the districts from time to time or assign one district auditor to two or more districts, and lie may
withdraw any of the district auditors as the exigencies of the service may demand, or transfer them to other
assignments.

SEC. 99. It shall be the duty of the provincial board of each province to furnish the district auditor with suitable office
space in the provincial building and with the necessary office supplies, furniture, and janitor service, the adequacy of
all which the Insular Auditor shall determine. In the event of a failure of a province to supply such office space and
service, the district auditor may, with the prior approval of the Insular Auditor, himself provide such necessities, and
the cost thereof shall be a proper charge against the funds of the province concerned.

SEC. 100. The headquarters of each district: auditor shall be at a place in his district to lie established by the Insular
Auditor, and while absent from such headquarters on official business he shall be entitled to such per diem, and the
actual and necessary cost of transportation, as may be provided by law.

SEC. 101. Each district auditor shall certify the balances arising in the accounts settled by him to the Insular Auditor
and to the proper provincial treasurer, in such form as the Insular Auditor may prescribe.

SEC. 102. A district auditor shall be ineligible for appointment as a provincial treasurer of any province within his
district, except temporarily under the provisions of section sixteen and twenty-one of Act Numbered Eighty-three, as
amended, until one year shall have elapsed after he shall cease to be the auditor for the district in which the province
is located.

SEC. 103. In the execution of their duties the chief district auditor and the district auditors are authorized to summon
witnesses, administer oaths, and to take evidence, and in the pursuance of these provisions may issue subpoenas
and enforce the attendance of witnesses in the manner provided in the case of provincial fiscals in section two of Act
Numbered Three hundred and two.

SEC. 104. The provincial treasurer, or other officer disbursing or collecting provincial funds, or a district auditor may
apply for, and the Insular Auditor shall render, his decision upon any matter affecting the settlement of a provincial
account, and such decision shall govern the district auditor in passing upon the account involved.

SEC. 105. Every decision by a district auditor making an original construction or modifying an original construction of
a statute, ; shall be forthwith reported to the Insular Auditor, and items in any account affected by such decision shall
be suspended and credit for payment thereof withheld until the Insular Auditor shall approve, disapprove, or modify
such decision and certify his action to the district auditor.

SEC. 106. Any person aggrieved by the action or a decision of a district auditor in the settlement of an account may
within one year appeal in writing to the Insular Auditor, whose decision shall be final, except that a further appeal may
be taken by the person aggrieved to the Governor-General, whose decision shall be final and conclusive upon all
concerned. In all cases of appeal all papers in the ease shall be transmitted to the Insular Auditor for action or
reference to the Governor-General, as the case may be.

SEC. 107. The Insular Auditor may revise, on his own motion, any settlement made by a district auditor and certify a
new balance thereon, which balance shall be final and conclusive upon all parties, except that a party aggrieved may
appeal as provided in section' ninety-two of this Act.

The Insular Auditor may require any , provincial account or

accounts, and accompanying vouchers, to be forwarded to him for the purpose of such revision.

SEC. 108. The customs collection accounts of the Moro Province shall lie examined and settled by the Insular Auditor,
who shall certify his settlement to the district auditor assigned to the Moro Province.

SEC. 109. When any officer of the Insular Government dies or absconds it: shall be the duty of the district auditor
within the district to take charge of the cash and property of such officer at once, make; an inventory thereof in the
presence of one or more disinterested witnesses, and to notify the Insular Auditor forthwith, and forward as soon
thereafter as possible a duly signed and witnessed copy of I he inventory taken. The district auditor shall retain
possession of such money and property until a duly designated successor or acting officer arrives, whereupon he
shall turn over to the poison duly designated such money and property, and take proper receipts therefor. The district
auditor shall render on behalf of the deceased or absconding officer his final accounts and take credit therein for the
money qt property receipted for by the successor.

SEC. 110. Acts Numbered Ninety and One hundred and forty-five of the Philippine Commission and all amendments
thereto are hereby repealed; and all other Acts of the Philippine Commission or parts thereof which are in conflict with
this Act are likewise hereby repealed : Provided, That nothing herein contained shall be construct! to affect existing

appointments made under Act Numbered Ninety nor to require the rebonding of officials or employees except where
the Philippine Commission or the Auditor shall so require.

SEC. 111. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited
in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 112. This Act, so far as it relates to methods of settling Insular accounts in the office of the Insular Auditor, shall
take effect beginning with the accounts rendered for the month of July, nineteen hundred and five. In all other respects
it shall take effect ten days after its passage: Provided, That all provisions relating to the examination and settlement
of provincial accounts shall become effective only as rapidly as its operations can be extended over the various
provinces and municipalities affected by it, and not before the accounts in any province have been brought to a
current date by field examiners. Its complete establishment within the territory specified in section ninety-eight shall be
accomplished not later than June thirtieth, nineteen hundred and six.

Enacted, October 10, 1905.

[ Act No. 1403, October 12, 1905 ]


AN ACT REMOVING MEMBERS OF NON-CHRISTIAN TRIBES IN THE PROVINCE OF LA
UNION FROM THE JURISDICTION OF OFFICIALS OF SAID PROVINCE, AND PLACING
THEM UNDER THE JURISDICTION OF OFFICIALS OF THE PROVINCES OF BENGUET
AND LEPANTO-BONTOC.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The non-Christian inhabitants of the Province of La Union are hereby removed from the jurisdiction of
the provincial and municipal authorities of said province.

SEC. 2. The non-Christian inhabitants of the Province of La Union who reside south of the branch or fork of the
Baroro River known as the Cabassitan River, including the inhabitants of the settlement of San Ramon, shall he under
the jurisdiction of the governor and provincial hoard of the Province of Benguet, and with respect to these nonChristian inhabitants said governor and provincial board shall exercise the powers conferred and perform the duties
imposed upon them with respect to the inhabitants of the Province of Benguet by the "Special Provincial Government
Act" and the "Township Government Act."

SEC. 3. The non-Christian inhabitants of the Province of La Union who reside north of the branch or fork of the Baroro
River known as the Cabassitan River, including the inhabitants of the settlement of Amontoc, shall he under the

jurisdiction of the lieutenant governor of the subprovince of Amburayan and the governor and provincial board of the
Province of Lepanto-Bontoc; and with respect to these non-Christian inhabitants said lieutenant governor and said
governor and provincial board shall exercise the powers conferred and perform the duties imposed upon them with
respect to the inhabitants of the subprovince of Ainburayan, Province of Lepanto-Bontoc, by the "'Special Provincial
Government Act" and the "Township Government Act."

SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws passed September twenty-sixth, nineteen hundred.

SEC. 5. This Act shall take effect on its passage.

Enacted, October 12, 1905.

[ Act No. 1404, October 13, 1905 ]


AN ACT PROVIDING THAT PROVINCIAL TREASURERS SHALL PERFORM THE DUTIES OF
LOCAL LAND OFFICERS.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. Provincial treasurers, under the direction of the Chief of the Bureau of Public Lands, and pursuant to
section fifty-two of the Act of Congress approved July first, nineteen hundred and two, entitled "An Act temporarily to
provide for the administration of the affairs of civil government in the Philippine Islands, and for other purposes," shall
perform the duties of local land officers in their respective provinces. Each province shall constitute a land district.

SEC. 2. The Chief of the Bureau of Public Lands is hereby authorized to make such rules and regulations, subject to
the approval of the Secretary of the Interior, as may be necessary and proper for the purpose of carrying the
provisions of this Act into full force and effect.

SEC. 3. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of An Act prescribing the order of procedure by the Commission in the enactment of
laws passed September twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.

Enacted, October 13, 1905.

[ Act No. 1405, October 13, 1905 ]


AN ACT ABOLISHING THE COURT OF CUSTOMS APPEALS AND TRANSFERRING THE
POWERS AND DUTIES OF THAT COURT TO THE COURT OF FIRST INSTANCE FOR THE
CITY OF MANILA.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The Court of Customs Appeals, as established by the Philippine Customs Administrative Act and by Act
Numbered Eight hundred and sixty-four, entitled "An Act to amend Act Numbered Three hundred and fifty-five, known
as the 'Philippine Customs Administrative Act by changing the membership of the Court of Customs Appeals,
providing for appeals in criminal causes and for certificates of appeal in other customs eases where there is a division
of opinion between the judges of the court, and specifying powers of collectors of customs in cases of fine and
forfeiture, and for other purposes," together with all official positions provided and authorized by said Acts, is hereby
abolished, and the duties and powers of said Court of Customs Appeals are hereby transferred to the Court of First
Instance for the city of Manila, subject to the modifications hereinafter stated, which Court of First Instance is hereby
given jurisdiction over all matters whereof the Court of Customs Appeals now has jurisdiction by existing law, except
as hereinafter provided.

SEC. 2. Appeals from the decisions of the Collector of Customs for the Philippine Islands authorized by section two
hundred and i eighty-seven of the Philippine Customs Administrative Act, as modified by Act Numbered Eight hundred
and sixty-four, shall be taken in the manner provided in said section two hundred and eighty-seven, as amended, and
within the times there limited, to the Court of First Instance for the city of Manila, instead of to the Court of Customs
Appeals; and the Collector of Customs for the Philippine Islands, upon the taking of such appeal, shall forthwith certify
and transmit to the clerk of the Court of First Instance for the city of Manila such notice of appeal, together with the
entry, invoices, and exhibits, and all other papers connected therewith, and his decision thereon. The Court of First
Instance for the city of Manila shall proceed, upon notice to the appealing party and to the Attorney-General, to
examine the case submitted. Either party shall have the same right of exceptions to any ruling of the Court of First
Instance for the city of Manila and of rehearing by the Supreme Court on any such appeal in the same manner as
pertains to parties to all other civil actions pending in the Courts of First Instance;. That portion of said section two
hundred and eighty-seven of the Philippine Customs Administrative Act, as amended by Act Numbered Eight hundred
and sixty-four, which authorizes the Secretary of Finance and Justice to certify that in his opinion any decision of the
Collector of Customs for the Philippine Islands ought to be revised by the Court of Customs Appeals, is hereby so
modified that such certificate shall direct the decision to be revised by the Court of First Instance for the city of Manila,
instead of by the Court of Customs Appeals, and in case of making such certificate t and order the Collector of
Customs for the Philippine Islands shall certify and transmit his decision, together with the entry, invoices, exhibits,
and all other papers connected therewith, to the clerk of the Court of First Instance for the city of Manila, and that
court shall, upon notice to the Attorney-General and to all parties interested, reexamine and determine the case as

above provided, subject to the right of exception by either party as above provided.

SEC. 3. Section two hundred, and eighty-eight of the Philippine Customs Administrative Act, as amended by Act
Numbered Eight hundred and sixty-four, is hereby amended as to read as follows:
''SEC. 288. The evidence taken before either the collector of customs or the Collector of Customs Cor the Philippines
Islands, may, if competent, be used before said Court of First Instance for the city of Manila, and said court may
receive furl her evidence pertinent to the issue, make general rules governing: the proceedings before it, allow costs
to the Government or to the adverse party. in the discretion of the court, upon the same basis as costs are allowed in
other civil actions pending in Courts of First instance, and may determine all questions arising in the appeal, including
the question as to whether any duty, exaction, or fee can lawfully the imposed. The remedy by appeal to the Court of
First Instance for the city of Manila is exclusive upon all questions relating to the customs duties, or the administration
thereof under this Act. No right of action shall exist on the part of the owner, importer, exporter, or consignee to
recover back any duties, fees, or exactions by him or them paid, except by means of appeal in accordance with thee
provisions of said section two hundred and eighty-seven, as amended. In case any appeal is carried to the Supreme
Court of the islands, upon exceptions, that court shall thereupon proceed to examine the case and render such
judgments and issue such orders as it renders and issues in other cases pending in the Courts of First Instance. The
decisions of the Court of First Instance for the city of Manila not carried to the Supreme Court upon bills of exception,
shall be final and binding, as likewise shall be all decisions of the Supreme Court upon such appeals carried to it by
virtue of the provisions of this Act."
SEC. 4. The Court: of First Instance for the city of Manila and the Supreme Court of-the Philippine Islands shall have
and exercise in the customs appeal cases all the powers which those courts have and exercise in other civil actions
pending therein. The clerks, interpreters, and other officials or employees of the Court of First Instance for the city of
Manila and of the Supreme Court of the Philippine Islands shall exercise and perform in customs appeal cases all the
powers and duties which such officials and employees are required to perform by law in other civil actions pending in
said courts, without additional compensation.

SEC. 5. The Court of First Instance for the city of Manila shall likewise have jurisdiction of all criminal prosecutions
begun by virtue of the provisions of the Philippine Customs Administrative Act and under the immigration laws of the
Philippine Islands, including the Act of Congress approved March third, nineteen hundred and three, entitled "An Act
to regulate the immigration of aliens into the United States," the Chinese Exclusion Acts, and under the customs and
navigation laws, and its procedure in such cases shall be the same as in other criminal eases in the Courts of First
Instance, and in all such criminal prosecutions the same rights of appeal to the Supreme Court, by exception or
otherwise, shall exist as exists in other criminal cases pending in the Courts of First Instance: Provided, however, That
the Courts of First Instance in the several provinces shall have jurisdiction over criminal prosecutions mentioned in
this section for offenses committed within such provinces in the same manner as the Court of First Instance for the
city of Manila has jurisdiction over criminal prosecutions for such offenses committed within the city of Manila, and the

procedure in such criminal cases in the Courts of First Instance in the provinces and rights of appeal to the Supreme
Court shall be the same as in other criminal prosecutions pending in such courts.

SEC 6. The provisions contained in section three hundred and thirteen of the Philippine Customs Administrative Act,
as amended by section five of Act Numbered Eight hundred and sixty-four, are hereby continued in full force and
effect, except so far as said section requires the filing in the Court of Customs Appeals of a record of all proceedings
by the collector of customs or the Collector of Customs for the Philippine Islands, and of a petition reciting the facts,
asking the judgment of the court upon the issue of fine or penalty or confiscation or forfeiture, and praying, upon
judgment, for a public sale of the seized property, after due advertisement, to satisfy the judgment, which record and
petition shall hereafter be filed in the Court, of First Instance for the city of Manila instead of the the Court of Customs
Appeals, and the Court of First Instance for the city of Manila is given power to do all the things which the Court of
Customs Appeals was heretofore authorized to do by virtue of said section three hundred and thirteen, as amended.
The procedure in such cases shall be in all respects as provided in said section three hundred and thirteen, as
amended. Appeals to the Supreme Court from the action of the Court of First Instance for the city of Manila of cases
in this section referred to shall be taken within the time and in the manner required in other cases of appeals from the
decision of Courts of First Instance. Appeals to the Supreme Court by the provisions of this section may be taken
irrespective of the amount in controversy, but in accordance with the ordinary rules pertaining to appeals from Courts
of First Instance to the Supreme Court.

SEC. 7. Section six of Act Numbered Eight hundred and sixty-four is hereby amended by striking out the words "Court
of Customs Appeals'" and inserting in lieu thereof "Court of First Instance for the city of Manila."

SEC. 8. Section seven of said Act Numbered Eight hundred and sixty-four is hereby amended by striking out the
words "Court of Customs Appeals" and inserting in lieu thereof "Court of First Instance for the city of Manila."

SEC. 9. All suits, appeals, or criminal prosecutions pending in the Court, of Customs Appeals at the time this Act
goes into effect i shall be tried by the Court of First Instance for the city of Manila, and it, is hereby made the duty of
the Honorable Felix M. Roxas, late judge of the Court of Customs Appeals, forthwith to transmit to the clerk of the
Court of First Instance for the city of Manila all the records, files, books and papers, judgments, and decrees now in
the Court of Customs Appeals; and it shall lie the duty of the; clerk of the Court of First Instance for the city of Manila
to receive,; and have the custody of all such books, papers, judgments, and decrees, and the Court, of First
Instance for the city of Manila ; is authorized to try and determine all the appeals, suits, or criminal prosecutions now
pending in the Court of Customs Appeals, whether the same have been partially tried or have not, provided no final
judgment has been entered therein.

SEC. 10. In all cases heretofore determined by the Court of Customs Appeals wherein the Secretary of Finance and

Justice has certified that the public interests require a reexamination of certain questions arising therein by the
Supreme Court, in accordance with the provisions of section two hundred and eighty-eight of the Philippine Customs
Administrative Act, as amended by Act Numbered Eight hundred and sixty-four, the Supreme Court, instead of issuing
a mandate to the Court of Customs Appeals to enter a judgment in accordance with its decision, shall render
judgment in the premises, and direct the Collector of Customs for the Philippine Islands in accordance with its
judgment. Should the Secretary of Finance and Justice hereafter certify that the public interests require a
reexamination by the Supreme Court of questions that have been, determined by the Court of Customs Appeals in
accordance with the provisions of said section two hundred and eighty-eight, as amended, it shall he the duty of the
clerk of the Court of First Instance for the city of Manila to send up the entire record to the Supreme Court, which shall
consider and decide the questions presented by the certificate of the Secretary of Finance and Justice, and determine
the same and render judgment thereon, and issue its mandate accordingly to the Collector of Customs for the
Philippine Islands.

SEC. 11. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws." passed September twenty-sixth, nineteen hundred.

SEC. 12. This Act shall take effect on its passage.

Enacted, October 13, 1905.

[ Act No. 1406, October 19, 1905 ]


AN ACT APPROPRIATING THE SUM OF ONE HUNDRED AND TEN THOUSAND DOLLARS,
IN MONEY OF THE UNITED STATES, FROM THE FUND OF THREE MILLION DOLLARS
APPROPRIATED BY THE CONGRESS OF THE UNITED STATES FOR THE RELIEF OF
DISTRESS IN THE PHILIPPINE ISLANDS, FOR EXPENDITURE UNDER THE DIRECTION
OF THE GOVERNOR-GENERAL UPON RESOLUTIONS OF THE PHILIPPINE COMMISSION.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The sum of one hundred and ten thousand dollars, in money of the United States, is hereby
appropriated, out of the fund of three million dollars appropriated by the Congress of the United States for the relief of
distress in the Philippine Islands, for expenditure under the direction of the Governor-General, for such purposes and
in such manner as may from time to time be authorized by resolutions of the Philippine Commission and in carrying
out the intent of the Congress of the United States in appropriating the fund aforesaid.

SEC. 2. The sum of money by this Act appropriated shall be withdrawn from the Insular Treasury by requisitions in

favor of such disbursing officer as the Governor-General may direct, in such allotments as may from time to time be
necessary, and shall be accounted for as provided by law.

SEC. 3. The resolutions of the Philippine Commission upon which the funds herein appropriated shall be expended
shall be published in the Official Gazette.

SEC. 4. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of
laws," passed September twenty-sixth, nineteen hundred.

SEC. 5. This Act shall take effect on its passage.

Enacted, October 19, 1905.

[ Act No. 1407, October 26, 1905 ]


AN ACT ABOLISHING CERTAIN BUREAUS OF THE INSULAR GOVERNMENT, REDUCING'
THE NUMBER OF BUREAUS BY CONSOLIDATING CERTAIN BUREAUS : WITH OTHERS,
PRESCRIBING THE DUTIES OF THE VARIOUS BUREAUS AND CERTAIN OFFICIALS
THEREOF, FIXING THE SALARIES OF CHIEFS AND ASSISTANT CHIEFS OF BUREAUS
AND CERTAIN OTHER OFFICIALS THEREOF, REORGANIZING THE DEPARTMENTS OF
THE INTERIOR, COMMERCE AND POLICE, FINANCE AND JUSTICE, AND PUBLIC
INSTRUCTION, ASSIGNING CERTAIN BUREAUS TO THE IMMEDIATE AND DIRECT
EXECUTIVE CONTROL OF THE GOVERNOR-GENERAL, AND FOR OTHER PURPOSES.
By authority of the United States, be it enacted by the Philippine Commission, that:

SECTION 1. The short title of this Act shall be "The Reorganization Act"

SEC. 2. The Bureaus of the Insular Government shall consist of the Executive Bureau, Bureau of Civil Service,
Bureau of Health, Bureau of Lands, Bureau of Science, Bureau of Agriculture, Bureau of Forestry, Bureau of
Quarantine Service, Weather Bureau, Bureau of Constabulary, Bureau of Public Works, Bureau of Navigation, Bureau
of Posts, Bureau of Port Works, Bureau of Coast and Geodetic Survey, Bureau of Justice, Bureau of Audits, Bureau
of Customs, Bureau of Internal Revenue, Bureau of the Treasury, Bureau of Education, Bureau of Supply, Bureau of
Prisons, Bureau of Printing and Bureau of Cold Storage.

SEC. 3. (a) The Executive Bureau shall have one chief and two assistant chiefs who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall lie known respectively as the
Executive Secretary, the Assistant Executive Secretary, and the Second Assistant Executive Secretary. The Executive

Secretary shall perform the duties now imposed upon him by laws in force and such other duties as may be required
of him by this Act. The Assistant Executive Secretary shall perform the duties of the Executive Secretary during the
absence or disability of the latter and such other duties as may be required of him by the Executive Secretary. The
Second Assistant Executive Secretary shall perform the duties of the Assistant Executive Secretary during the
absence or disability of the latter and such other duties as may be required of him by the Executive Secretary. The
salary of the Executive Secretary shall be fifteen thousand pesos, that of the Assistant Executive Secretary nine
thousand pesos, and that of the Second Assistant Executive Secretary seven thousand pesos, per annum.

(b) The Bureau of Archives and the Bureau of Patents, Copyrights, and Trade-Marks are hereby abolished as
Bureaus and are constituted a division of the Executive Bureau to be known as the Division of Archives, Patents,
Copyrights, and Trade-Marks, by which the duties and services required of the Bureau of Archives and of the Bureau
of Patents, Copyrights, and Trade-Marks and of the Chief of said Bureaus, by laws in force at the time of the passage
of this Act, shall be performed under the general supervision and control of the Executive Secretary.

(c) All existing provisions of law in regard to the Official Gazette are hereby repealed, except in so far as concerns
authority for the publication thereof. The Official Gazette shall hereafter be published by the Executive Bureau and
shall contain such matter as has heretofore been authorized by law or as may hereafter be designated by the
Philippine Commission, by resolution, from time to time. The printing, sale, and distribution of the Gazette shall be
performed by the Director of Printing, as hereinafter provided.

(d) The Executive Bureau shall exercise general supervision over the offices of all provincial treasurers and shall
prepare such rules and regulations relative to the administration of the affairs of their offices as may be necessary,
anything in existing laws, or in Act Numbered Eighty-three of the Philippine Commission or its amendments, to the
contrary notwithstanding: Provided, however, That the duty of auditing the accounts of provincial treasurers, of
prescribing the system and methods of bookkeeping to be followed by them, and of examining their offices, books,
and accounts shall be performed by the Bureau of Audits.

(e) The revision and correction by provincial boards of any erroneous assessments and valuation for the purpose of
taxation and the making of corrected assessments and the statement of true valuations, as provided by Act
Numbered Twelve hundred and ninety-eight, shall be subject to the approval of the Executive Secretary, instead of
that of the Insular Treasurer as provided in said Act. :

(f) Appointments of assistants, clerks, and other employees, required by the public interest for the offices of provincial
governors, treasurers, secretaries, and fiscals and of all other provincial officials, shall be subject; to the approval of
the Executive Secretary, instead of that of the Insular Treasurer as provided by existing laws.

(g) It shall be the duty of the Executive Bureau, upon request, to make translations into the English or Spanish
languages or native dialects of any important document necessary for the public service: Provided, That; all
translations required by the courts shall be made as now by translators employed for that purpose.

(h) The office of reporter of decisions of the Supreme Court is hereby abolished, and the Philippine Reports.
containing the important decisions of the Supreme Court, shall hereafter be compiled and published by the Executive
Bureau from copies of the decisions to be furnished with synopses and syllabi by the judges of the court.

Except as above provided, the duties and services prescribed by law for the reporter of the decisions of the Supreme
Court shall be performed by the Executive Secretary.

(i) Unless otherwise provided by this Act. the Executive Bureau, in addition to the duties and services required by this
section, shall perform the duties and render the services now prescribed by law.

SEC. 4. The Bureau of Civil Service shall have one chief and two assistant chiefs who shall he appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively as the
Director of Civil Service and the Assistant Directors of Civil Service. Unless otherwise provided by this Act, the
Director of Civil Service shall perform the duties now imposed by law on the Philippine Civil Service Board and on the
Chairman of the Philippine Civil Service Board, and such other duties as may be required of him by this Act. The
Assistant Directors of Civil Service shall perform such duties as may be required of them by the Director of Civil
Service. The Assistant Director of Civil Service designated by the Governor-General shall perform the duties of the
Director of Civil Service during the absence or disability of the latter. The salary of the Director of Civil Service shall
be eight thousand pesos and that of each of the Assistant Directors of Civil Service six thousand pesos per
annum: Provided, however, That the incumbent of the office of Director of Civil Service at the time of the passage of
this Act shall be entitled to receive during his incumbency the salary now prescribed by law for the Chairman of the
Philippine Civil Service Board. The Bureau of Civil Service shall perform the duties and render the services now
prescribed by law for the Philippine Civil Service Board, except as herein provided.

SEC. 5. (a) The Bureau of Health shall have one chief and one assistant chief, who shall be known respectively as
the Director of Health and the Assistant Director of Health, and shall lie appointed by the Governor-General, by and
with the consent of the Philippine Commission. The Director of Health shall he a duly qualified physician who has
taken a doctor's or licentiate's degree in medicine, from a reputable medical school, and the Assistant Director of
Health shall be a similarly qualified physician. The salary of the Director of Health shall be twelve thousand pesos per
annum, and the salary of the Assistant Director of Health shall be seven thousand five hundred pesos per annum.

Unless otherwise provided by this Act, the Director of Health; shall perform or direct the performance of the duties

now imposed by laws in force, on the Commissioner of Public Health, and on the board of Health, or any member or
employee thereof. The Assistant Director of Health shall perform the duties of Director of Health during the absence
or disability of the latter, and such other duties a may he required of him by the Director of Health. The Director of
Health, with the approval of the Secretary of the Interior, may revoke or modify any order, regulation, by-law, or
ordinance of a local hoard of health, or of any municipality except the city of Manila, concerning any matter which in
his judgment affects the public health.

(b) The Philippine Civil Hospital and the Civil Sanitarium,; Baguio, Benguet. are hereby abolished as separate
Bureaus and are' merged with the Bureau of Health as divisions thereof. The Director of Health shall perform, or
cause to be performed, the duties, and shall render, or cause to be rendered, the services required of the Philippine
Civil Hospital and. of the Civil Sanitarium, Baguio, Benguet, and of the respective attending physicians and surgeons
thereof, by laws and executive orders in force at the time of the passage of this Act.

(c) The Bureau of Health is charged with the duty of caring' for the health of the prisoners of Bilibid Prison, and said
Bureau shall have control and supervision of the sanitation of all Insular prisons and penal settlements, and shall
exercise a supervisory control over the sanitation of all provincial and municipal prisons, and the officers in charge of
said prisons and settlements shall comply with and cause io be executed all sanitary orders, and put into force all
sanitary regulations issued by the Director of Health. In case of dispute between the Director of Prisons and the
Director of Health as to any order of the Director of Health, or as to any sanitary rule or regulation prescribed by the
Bureau of Health, the rule or regulation shall be submitted to the Governor-General, whose decision thereon shall be
final.

(d) The Veterinary Division of the Board of Health is hereby; transferred to the Bureau of Agriculture, but the Director
of Agriculture shall cause to be made for the Director of Health such examination of meat, milk, and other
animal products, or of animals, as may lie deemed necessary by the Director of Health to safeguard the public
health against dangerous diseases which may he communicated to man by animals, or by means of animal
products.

(e) The Board of Health for the Philippine Islands created by Act Numbered One hundred and fifty-seven, as
amended, is hereby abolished, and the duties and services required of said Board of Health by laws and regulations
in force at the time of the passage of this Act shall devolve upon the Director of Health, except as otherwise provided
in this Act.

SEC. 6. The Bureau of Lands shall have one chief and one assistant chief, who shall be appointed by the GovernorGeneral, by and with the consent of the Philippine Commission, and who shall be known respectively as the Director
of Lands and the Assistant Director of Lands. The Director of Lauds shall perform the duties now imposed by laws in

force on the Chief of the Bureau of Public Lands and such other duties as may be required of him by this Act. The
Assistant Director of Lands shall perform the duties of the Director of Lands during the absence or disability of the
latter, and such other duties as may be required of him by the Director of Lands. The salary of the Director of Lands
shall be twelve thousand pesos and that of the Assistant Director of Lands seven thousand five hundred pesos per
annum.

Unless otherwise provided by this Act, the Bureau of Lands, in addition to the duties and services required by this
section, shall perform the duties and render the services now prescribed by law for the Bureau of Public Lands.

SEC. 7. (a) The Bureau of Science shall have one chief who shall be appointed by the Governor-General, by and
with the consent of the Philippine Commission, and who shall be known as the Director of the Bureau of Science.
Unless otherwise, prescribed by this Act he shall perform the duties now imposed by laws in force on the
Superintendent of Government Laboratories, and such other duties as may be required of him by this Act. The salary
of the Director of the Bureau of Science shall be twelve thousand pesos per annum. There shall be a chief of the
Biological Laboratory in the Bureau of Science to be appointed by the Governor-General, by and with the consent of
the Philippine Commission. The salary of the chief of the Biological Laboratory shall lie ten thousand pesos per
annum.

(b) The Mining Bureau is hereby abolished as a separate Bureau and is constituted a division of the Bureau of
Science, to be known as the Division of Mines. The Division of Mines, under the general supervision and control of
the Bureau of Science, shall perform the duties and render the services heretofore required of the Mining Bureau by
laws in force at: the time of the passage of this Act.

(c) For all supplies furnished by the Bureau of Science to any Department, Bureau, or Office or official of the Insular
Government, or to any provincial or municipal government or official thereof, payment of the actual cost of producing
or seen ring the supplies furnished shall be made by the Department. Bureau, Office, or government to which such
supplies are furnished, out of funds duly appropriated and available for the purpose. The Bureau of Science may sell
to the public the publications of the Bureau, natural-history specimens, vaccine virus, serums, prophylactics, and
supplies not procurable in the markets of Manila, and may perform analyses and make examinations and
investigations for provincial and municipal governments and for the public. The price of such supplies, publications,
analyses, and examinations shall be fixed by the Director of the Bureau of Science, subject to the approval of the
Secretary of the Interior. The moneys received by the Bureau of Science for supplies furnished to any Department,
Bureau, or Office of the Government, or for supplies, publications, analyses, or examinations furnished to a provincial
or municipal government or to the public shall be deposited with the Insular Treasurer and shall be considered as
repayments to the appropriation for the Bureau of Science and shall be so credited on the books of the Auditor.

(d) Unless otherwise provided by this Act, the Bureau of Science, in addition to the duties and services required by
this section, shall perform the duties and render the services now prescribed by law for the Bureau of Government
Laboratories.

(e) Section seven of Act Numbered One hundred and fifty-six is hereby repealed.

SEC. 8. (a) The Bureau of Agriculture shall have one chief and one assistant chief, who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively as the
Director of Agriculture and the Assistant Director of Agriculture. The Director of Agriculture shall perform the duties
now imposed by laws in force on die Chief if the Bureau of Agriculture, and such other duties as may be required of
him by this Act as Director of Agriculture. The Assistant Director of Agriculture shall perform the duties of the Director
of Agriculture during the absence or disability of the latter, and such other duties as may be required of him by the
Director oil Agriculture. The salary of the Director of Agriculture shall he ten thousand pesos and that of the Assistant
Director of Agriculture six thousand live hundred pesos per annum.

(b) The veterinary division transferred by the provisions of; paragraph (d) of section five of this Act from the Bureau
of Health to the Bureau of Agriculture is hereby constituted a part of a Division of Animal Industry hereby created in
the Bureau of Agriculture, and the duties and services now required of the veterinary division oil the Bureau of Health
by laws and regulations in force at the time of the passage of this Act, shall be performed by the Division of Animal
Industry of the Bureau of Agriculture under the general supervision and control of the Director of Agriculture.

(c) Unless otherwise provided by this Act, the Bureau of Agriculture, in addition to the duties and services required
by this section, shall perform the duties and render the services now prescribed by law for the Bureau of Agriculture.

SEC. 9. (a) The Bureau of Forestry shall have one chief, who shall be appointed by the Governor-General, by and
with the consent oil the Philippine Commission, and. who shall be known as the Director of Forestry.

The Director of

Forestry shall perform the duties now imposed by laws in force on the Chief of the Bureau of Forestry, and such other
duties as may be required of him by this Act as Director of Forestry. The salary of the Director of Forestry shall be
eight thousand pesos per annum.

(b) For the period of five years from the date of the passage of -this Act, any resident of the Philippine Islands may
cut or take, or hire cut or taken, for himself from the public forests, without license and free of charge, such timber,
other than timber of the first group, and such firewood, resins, other forest products, and stone or earth, as he may
require for housebuilding, fencing, boat building, or other personal use of himself or his family.
without license shall not be sold nor shall not be exported from the province where cut.

Timber thus cut

Dealers in forest products, stone, or earth taken from the public -forests shall pay the charges prescribed in Article
XIV of Act Numbered Eleven hundred "and eighty-nine, entitled "The Internal Revenue Law of Nineteen hundred and
four" on all such products taken by them. Every person, firm, or company whose business it -is to sell timber or other
forest products, stone, or earth, shall be regarded as a dealer in such products within the meaning of this Act.

(c) The functions heretofore performed by employees of the -Bureau oil Forestry and by presidents of municipalities
or settlements, in measuring and manifesting timber or other forest products, stone, or earth taken from the public
forests, in fixing the Government charges to be paid thereon, and in collecting delinquent taxes thereon, shall be
discharged hereafter by employees of the Bureau of Internal Revenue under such rules and regulations as the
Collector of Internal Revenue may prescribe and the Secretary of Finance and Justice approve.

(d) Unless otherwise provided by this Act. the Bureau of Forestry, in addition to the duties and services required by
this section, shall perform the duties and render the services now prescribed by law for the Bureau of Forestry.

SEC. 10. The Bureau of Quarantine Service, administered under the direction of the United States Public Health and
Marine-Hospital Service, shall have such officers. perform such duties, and render such services as may be now or
hereafter prescribed by law for the Quarantine Service.

SEC. 11. (a) The Weather Bureau shall have one chief, three assistant chiefs, and one corresponding secretary, who
shall be appointed by the Governor-General, by and with the consent of the Philippine Commission, and who shall be
known respectively as the Director of the Weather Bureau, the Assistant Directors of the Weather Bureau, and the
Secretary of the Weather Bureau. The Director of the Weather Bureau shall perform the duties now imposed by laws
in force on the Director of the Philippine Weather Bureau. The Assistant Directors of the Weather Bureau shall each
perform such duties, scientific or administrative, as the Director shall assign to him, and. during the absence or
disability of the Director, one of them, designated by the Director, with the approval of the Secretary of the Interior,
shall perform the duties of the Director of the Weather Bureau. The Secretary of the Weather Bureau shall assist the
Director thereof in his official correspondence, shall have charge of the library, shall superintend the mailing
department, and perform such other duties, scientific or administrative, as the Director may assign to him. The salary
of the Director of the Weather Bureau shall be five thousand pesos, that of each of the Assistant Directors three
thousand six hundred pesos, and that of the Secretary two thousand eight hundred pesos, per annum.

(b) The Weather Bureau shall perform the duties and render the services now prescribed by law for the Philippine
Weather Bureau.

SEC. 12. (a) The Bureau of Constabulary shall have one chief and such assistant chiefs as may be allowed by the
appropriation Acts. The chief and assistant chiefs shall "be appointed by the Governor-General, by and with the

consent of the Philippine Commission. The Chief of Constabulary shall be known as the Director of Constabulary, and
the assistant chiefs as Assistant Directors of Constabulary.

One of the Assistant Directors shall be the Chief Supply

Officer of Constabulary. The Director of Constabulary and the Assistant Directors of Constabulary shall respectively
perform the duties now imposed by laws in force upon the chief and assistant chiefs of Constabulary, and such other
duties as may be required of them by this Act.

Whenever an officer of the United States Army is detailed for service as Chief of Constabulary, he shall be known as
the Director of Constabulary and shall be entitled to the rank, pay, and allowances of a brigadier-general in the United
States Army, and whenever officers of the United States Army are detailed for service as assistant chiefs of
Constabulary they shall be known as Assistant Directors of Constabulary, and each shall be entitled to the rank, pay,
and allowances of a colonel in the United States Army: Provided, however, That when an officer of the United States
Army is detailed for service as Director of Constabulary, he shall be entitled to receive as pay from the Insular
Government only the difference between the pay and allowances of a brigadier-general and the pay and allowances
of his grade in the United States Army at the time of his detail: And provided further, That officers of the United States
Army detailed for service as Assistant Directors shall each be entitled to receive as pay from the Insular Government
only the difference between the pay and allowances of a colonel and the pay and-allowances of his grade in the
United States Army at the time of his detail.

(b) The Constabulary commissary depot and wholesale and retail supply store in the city of !Manila are hereby
transferred to the Bureau of Supply.

(c) The telegraph division of the Bureau of Philippines Constabulary is hereby transferred to the Bureau of Posts,
effective January first, nineteen hundred and six. Officers and civilian employees of the telegraph division, and men
enlisted in the Constabulary for the purposes of the telegraph division, shall be transferred to the Bureau of Posts as
officers or employees of the latter Bureau, with no change of status with respect to Acts Numbered Five, Twenty-five,
and One thousand and forty, except as to officers or inspectors.

(d) Unless otherwise provided by this Act, the Bureau of Constabulary shall perform the duties and render the
services now prescribed by law for the Bureau of Philippines Constabulary.

SEC. 13. (a) The Bureau of Public Works shall have one chief and one assistant chief, who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively as the
Director of Public Works and the Assistant Director of Public Works.

The Director of Public Works shall perform the

duties now imposed by laws in force on the Consulting Engineer to the Commission and such other duties as may be
required of him by this Act,

The Assistant Director of Public Works shall perform the duties of the Director of Public

Works during the absence or disability of the latter, and such other duties as may be required of him by the Director of

Public Works. The salary of the Director of Public Works shall be twelve thousand pesos and that of the Assistant
Director of Public Works seven thousand live hundred pesos per annum.

(b) The Bureau of Architecture and Construction of Public -Buildings is hereby abolished as a separate Bureau and is
constituted a division of the Bureau of Public Works, to be known as the Division of Building Construction and Repair.
Under the general supervision and control of the Bureau of Public Works, the Division of Building Construction and
Repair shall perform the duties and render the services required of the Bureau of Architecture and Construction of
Public Buildings by laws in force at the time of the passage of this Act, and such other duties and services as may be
prescribed by the Director of Public Works.

(c) The Director of Public Works shall maintain and repair all Insular buildings, shall be the custodian of all vacant
Insular buildings, and of such others as may be designated by the Governor-General, and shall be charged with the
duty of determining the assignment of quarters to Insular Bureaus in the public buildings.

(d) The Benguet Road and Benguet Improvements shall here-after be under the supervision and control of the
Bureau of Public a Works.

(e) Unless otherwise provided by this Act, the Bureau of Public Works, in addition to the duties and services required
by this section, shall perform the duties and render the services now prescribed by
law for the Bureau of Engineering.

SEC. 14. (a) The Bureau of Navigation shall have one chief and one assistant chief, who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who
shall be known respectively as the Director of Navigation and the Assistant Director of Navigation. The Director of
Navigation shall perform the duties now imposed by laws in force upon the Chief of the Bureau of Coast Guard and
Transportation and such other duties as may be required by this Act. The Assistant Director of Navigation shall
perform the duties of the Director of Navigation during the absence or disability of the latter and such other duties as
may be required of him by the Director of Navigation. The salary of the Director of Navigation shall be ten. thousand
pesos and that of the Assistant Director of Navigation six thousand five hundred pesos per annum.

(b) The Bureau of Navigation shall furnish, upon proper requisition, to municipalities, provinces, and to Bureaus and
Offices of the Insular Government, such water transportation as may he required by the public interest, and the
municipality, province, or the Bureau or Office of the Insular Government receiving such transportation may be
required to pay therefor a reasonable charge to be fixed by the Bureau of Navigation, by and with the approval of the
Secretary of Commerce and Police. All launches, dredges, floating derricks, water transportation, and other similar
property of the Insular Government, by whatever Bureau operated and controlled, shall be maintained under the

supervision of the Bureau of Navigation and repaired by or under the supervision of said Bureau. The reasonable
cost of maintaining and repairing all launches and water transportation, not assigned to the Bureau of Navigation, and
retained, operated, or controlled by any province or Bureau, shall be paid by such province or Bureau to the Bureau of
Navigation out of funds duly appropriated for the purpose. In case of dispute, the reasonableness of the charge shall
be determined by the Governor-General.

(c) Unless otherwise provided by this Act, the Bureau of Navigation, in addition to the duties and services required by
this section, shall perform the duties and render the services now prescribed by law for the Bureau of Coast Guard
and Transportation.

SEC. 15. (a) The Bureau of Posts shall have one chief, one assistant chief, and two superintendents of division, who
shall be known, respectively as the Director of Posts, Assistant Director of Posts, Superintendent Postal Division,
Bureau of Posts, and Superintendent Telegraph Division, Bureau of Posts, each of whom shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission. The salary of the Director of Posts shall be
twelve thousand pesos per annum, that of the Assistant Director of Posts, seven thousand five hundred pesos per
annum, that of the Superintendent Postal Division, Bureau of Posts, six thousand five hundred pesos per annum, and
that of the Superintendent Telegraph Division, Bureau of Posts, six thousand pesos per annum: Provided,
however, That if the present superintendent of the telegraph division of the Constabulary be appointed to the office
.last named he shall receive the compensation provided by the terms of Ms special contract with the Insular
Government.

(b) The Bureau of Posts shall have exclusive jurisdiction and control of all mail and postal business within the
maritime jurisdiction of the Philippine Islands, and of all telegraph and telephone lines and service transferred to it by
section twelve of this Act, and of all other telegraph or telephone lines and service that may hereafter come under the
jurisdiction or control of the Government of the Philippine Islands.

(c) It shall be the duty of the Director of Posts, subject to the executive control of the Secretary of Commerce and
Police:
1.

To establish and to discontinue post-offices and telegraph and telephone offices;

2.

To instruct all persons in the postal, telegraph, and telephone service with reference to their duties;

3.

To decide on the forms of all official papers except as to accounts;

4.

To control, according to law and subject to settlement of the Insular Auditor, all expenses incident to the
service of the Bureau of Posts;

5.

To prescribe regulations not inconsistent with law for the government of his Bureau, the conduct of its
officers, clerks, and employees, the distribution and performance of its business, and the custody, use, and
preservation of the records, papers, and property pertaining to it;

6.

To superintend generally the business of the Bureau of Posts, and to execute all laws relative to the postal
service within, the maritime jurisdiction of the Philippine Islands, and relative to all telegraph and telephone
service under the jurisdiction or control of the Government of the Philippine Islands;

7.

To keep the seal adopted for his Bureau, which shall be affixed to all appointments of postmasters and
others, and used to authenticate all transcripts and copies which may be required from his Bureau; and

8.

To perform such other duties as are now, or may hereafter be, required by law or executive order.

(d) It shall be the duty of the Assistant Director of Posts to -exercise general supervision of such business of the
Bureau of Posts, in the name of himself or the Director of Posts, as the latter may direct, and to perform such other
duties as the Director of Posts shall require, and he shall also in case of the death, resignation, absence, or sickness
of the Director of Posts, unless otherwise directed by the Secretary of Commerce and Police, perform the duties of
the Director of Posts until a successor is appointed, or such absence or sickness shall cease.

(e) The duties of the Superintendent Postal Division, Bureau of Posts, shall be such as the Director of Posts may
require, and he st .shall also in case of the death, resignation, absence, or sickness of both the Director of Posts and
the Assistant Director of Posts, unless otherwise directed by the Secretary of Commerce and Police, perform the
duties of the Director of Posts until a successor is appointed, or such absence or sickness shall cease.

(f) The Superintendent Telegraph Division, Bureau of Posts, shall perform such duties as the Director of Posts may
require.

(g) Act Numbered One hundred and seventy-nine is hereby repealed, and hereafter all postal, telegraph, or telephone
service of every nature and kind rendered by the Bureau of Posts to Departments, Bureaus, officials, clerks, or
employees of the Insular, provincial, or municipal governments in their official capacity, shall be paid for at the
regular rates established for similar services to private persons, out of funds duly appropriated for the purpose.

The

provisions of this paragraph shall be effective on and after January first, nineteen hundred and six.

SEC. 16. (a) The Bureau of Port Works shall have one chief, who shall be appointed by the Governor-General, by and
with the consent -of the Philippine Commission, and who shall be known as the Director of Port Works.

The Director

of Port Works shall perform the duties now imposed by law on the Officer in Charge of Port Works and such other
duties as may be required of him by this Act.

(b) Unless otherwise provided by this Act, the Bureau of Port-Works shall perform the duties and render the services
now pre- 1C scribed by law for the Office of Port Works.

SEC. 17. The Bureau of Coast and Geodetic Survey, administered ' under the direction of the Coast and Geodetic
Survey of the United States, Department of Commerce and Labor, shall have such officers, perform such duties, and
render such services as may be now or hereafter prescribed by law for the Bureau of Coast and Geodetic Survey.

SEC. 18. (a) The Bureau of Justice shall have one chief, two assistant chiefs, and eleven assistant attorneys, who
shall be appointed by the Governor-General, by and with the consent of the Philippine Commission, and who shall be
known respectively as the Attorney-General, the Solicitor-General, the Assistant Attorney-General, and assistant
attorneys.

Unless otherwise provided by this Act, the Attorney-General shall perform the duties now imposed upon

him by laws in force, and such other duties as may be required of him by this Act; the Solicitor-General shall perform
the duties of the Attorney-General during the absence or disability of the latter, and shall perform the duties now
imposed on him by laws in force; the Assistant Attorney-General shall perform the duties required of him by the
Attorney-General; and the assistant attorneys shall perform the duties and render the services required by Act
Numbered Thirteen hundred and thirteen, and such other duties as may be required of them by the Attorney-General.
The salary of the Attorney-General shall be twelve thousand pesos, that of the Solicitor-General eleven thousand
pesos, and that of the Assistant Attorney-General nine thousand pesos, per annum.

The salaries of the assistant

attorneys shall be fixed by the Governor-General, with the approval of the Philippine Commission: Provided,
however, That the incumbent of the office of Attorney-General at the time of the passage of this Act shall be entitled to
receive during his incumbency the salary now prescribed by law for the office of Attorney-General: And provided
further, That no assistant attorney shall receive a salary of more than six thousand pesos per annum.

(b) The Attorney-General shall perform the duties and render the services prescribed for the Insular Treasurer by Act
Numbered Two hundred and ninety, as amended, and an official bond shall be required of the Attorney-General for
the faithful performance of the duties hereby imposed.

Whenever any civilian employee, who is a citizen of the United States, in the service of the Insular Government of the
Philippine Islands, or any branch thereof, shall die in that service, leaving real property or real and personal property
in the Philippine Islands, the entire value of which does not exceed one thousand five hundred pesos, and no regular
administration in accordance with the provisions of the Code of Civil Procedure shall have been had, the AttorneyGeneral is authorized, and it is hereby made his duty, to take possession of the estate of such deceased person, to
make a complete inventory thereof, to file the same with the Auditor, and as to such estates to perform all the duties
prescribed and render the services required by Act Numbered Two hundred and ninety of the Treasurer of the
Philippine Islands as to estates of deceased civilian employees no part of which is real property, and to settle the
estates of deceased civilian employees of which real estate is a part in the same manner as the Treasurer of the

Philippine Islands now settles-estates of deceased civilian employees of which real estate is not a part. If the
Attorney-General shall find it to be for the best interests of the parties entitled to the estate of any deceased civilian
employee to convert into cash the whole or any part thereof, he is hereby authorized to make sale of the whole or any
part of the real or personal property of such estate, at public auction or private sale, as he shall determine to be most
advantageous to the estate. Any sale of real or personal property of the estate of any deceased civilian employee of
the Philippine Government made by the Attorney-General by virtue of this Act shall convey to the purchaser all the
right, title, and interest of the deceased in such property at the time of his death. In ease any personal property of the
deceased is not converted into cash, "upon receiving proper receipts for the same, he shall deliver or cause to be
delivered such personal property to the person or persons whom he shall adjudge to be lawfully entitled thereto. In
case no sale is made of the real property of any deceased civilian employee the Attorney-General shall convey such
real estate to the persons whom he shall adjudge to be lawfully entitled thereto and shall recite in the conveyance that
said real estate is conveyed to such persons under and by virtue of this Act.

In case the Attorney-General shall have performed the duties required by this section and the duties required of the
Treasurer of the Philippine Islands by section one of Act Numbered Two hundred and ninety, and shall have paid over
to the persons whom he has adjudged to be entitled thereto all sums of money due from the funds of said estate, and
shall have transferred to the persons lawfully entitled thereto any real property of said estate remaining unsold, such
estate shall be deemed to be lawfully settled, and the Attorney-General shall not be accountable to any other person
for the estate so administered by him: Provided, however, That nothing in this Act contained shall prohibit the lawful
heirs of any person, whose estate has been settled in accordance with the provisions of this Act, from bringing suit in
any court having jurisdiction of the subject-matter, and of the parties, against the persons who have received the
estate by virtue of the provisions of this section and from recovering the same from such persons upon- proof that the
estate has been delivered to persons not entitled to the same.

(c) Unless otherwise provided by this Act, the Bureau of Justice, in addition to the duties and services required by this
section, shall perform the duties and render the services now prescribed by law for the Attorney-General and the
office of the Attorney-General.

SEC. 19. (a) The Bureau of Audits shall have one chief and one assistant chief, who shall be known respectively as
the Auditor for the Philippine Islands and the Deputy Auditor for the Philippine Islands, but who may also be
designated by the short title of "Insular Auditor" and "Deputy Insular Auditor," respectively. The Insular Auditor and
the Deputy Insular Auditor shall be appointed by the Secretary of War, with the concurrence of the Governor-General
and the approval of the Philippine Commission. The Insular Auditor shall perform the duties and render the services
required of the Auditor for the Philippine Islands by Act Numbered Fourteen hundred and two, known as "The
Accounting Act."

The Deputy Insular Auditor shall perform the duties of the Insular Auditor during the absence or disability of the latter,
and such other duties as may be required of him by the Insular Auditor.

The salary of the Insular Auditor shall be

twelve thousand pesos, and that of the Deputy Insular Auditor seven thousand five hundred pesos per
annum: Provided, however, That the incumbents of the office of Auditor for the Philippine Islands and Deputy Auditor
for the Philippine Islands at the time of the passage of this Act shall respectively receive, during their incumbency of
the offices of Insular Auditor and Deputy Insular Auditor, the salaries now prescribed by law for the Auditor for the
Philippine Islands and the Deputy Auditor for the Philippine Islands.

(b) The Bureau of Audits shall perform the duties and render: the services required of the. office of the Auditor for the
Philippine Islands by Act Numbered Fourteen hundred and two, known as "The Accounting Act."

SEC. 20. (a) The Bureau of Customs shall have one chief, one assistant chief, one special deputy collector of
customs, and one surveyor of customs, who shall be appointed by the Governor-General, by and with the consent of
the Philippine Commission, and who shall be known respectively as the Insular Collector of Customs, the Insular
Deputy Collector of Customs, the Insular Special Deputy Collector of Customs, and the Insular Surveyor of Customs.
The Insular Collector of Customs shall perform the duties now imposed by laws in force upon the Collector of
Customs for the Philippine Islands, otherwise known as the Insular Collector, and such other duties as may be
required of him by this Act; the Insular Deputy Collector of Customs shall perform the duties of the Insular Collector of
Customs during the absence or disability of the latter, and such other duties, as may be required of him by the Insular
Collector of Customs: the Insular Special Deputy Collector of Customs shall perform such duties as may be required
of him by the Insular Collector of Customs; and the Insular Surveyor of Customs shall perform such duties and render
such services as are now required by law of the Surveyor of Customs for the Philippine Islands. The salary of the
insular Collector of Customs shall be twelve thousand pesos, that of the Insular Deputy Collector of Customs eight
thousand pesos, that of the Insular Special Deputy Collector of Customs seven thousand five hundred pesos, and that
of the Insular Surveyor of Customs seven thousand five hundred pesos per annum: Provided, however That the
incumbents of the offices of Collector of Customs for the Philippine Islands, Deputy Collector of Customs for the
Philippine Islands, Special Deputy Collector of Customs for the Philippine Islands, and Surveyor of Customs for the
Philippine Islands, at the time of the passage of this Act. shall respectively receive during their incumbency of the
offices of the Insular Collector of Customs, Insular Deputy Collector of Customs, Insular Special Deputy Collector of
Customs, and Insular Surveyor of Customs, the salaries now prescribed by law for the Collector of Customs for the
Philippine Islands, Deputy Collector of Customs for the Philippine Islands, Special Deputy Collector of Customs for
the Philippine Islands, and Surveyor of Customs for the Philippine Islands.

(b) Unless otherwise provided by this Act, the Bureau of Customs shall perform the duties and render the services
now prescribed by law for the Bureau of Customs and Immigration.

SEC. 21. (a) The Bureau of Internal 'Revenue shall have one chief and one assistant, chief, who shall be appointed
by the Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively
as the Collector of Internal Revenue and the Deputy Collector of Internal Revenue.

The Collector of Internal Revenue shall perform the duties now imposed on him by Jaw, and, after January first,
nineteen hundred and six, he shall be ex officio City Assessor and Collector of the city of Manila. The salary of the
Collector of Internal Revenue shall be ten thousand pesos, and that of the Deputy Collector of Internal Revenue eight
thousand five hundred pesos per annum.

(b) The office of the City Assessor and Collector of the city of Manila is transferred to the Bureau of Internal Revenue,
and is hereby constituted a division of the Bureau of Internal Revenue to be known as the Division of Assessments
and Collections for the city of Manila. The Division of Assessments and Collections of the Bureau of Internal
Revenue shall perform the duties and render the services required by existing laws of the City Assessor and Collector
of the city of Manila and his deputies. The duties prescribed by the Internal Revenue Law of Nineteen hundred and
four for provincial treasurers and their deputies shall be performed in the city of Manila by the Division of
Assessments and Collections. The Insular Government shall be reimbursed by the city of Manila for all costs incurred
by the Division of Assessments and Collections in the performance of the duties now imposed by law on the City
Assessor and Collector of the city of Manila and his deputies, excepting costs incurred in the enforceement of the
Internal Revenue Law of Nineteen hundred and four. The provisions of this paragraph shall be effective on January
first, nineteen hundred and six.

(c) Unless otherwise provided by this Act, the Bureau of Internal Revenue, in addition to the duties and services
required by this section, shall perform the duties and render the services required of it by section nine of this Act and
such others as are now prescribed for it by law.

SEC. 22. (a) The Bureau of the Treasury shall have one chief , and one assistant chief, who shall be known
respectively as the Treasurer of the Philippine Islands and the Assistant Treasurer of the Philippine Islands, but who
may be designated by the short title of "Insular Treasurer" and "Assistant Insular Treasurer," respectively.

The

Insular Treasurer and Assistant Insular Treasurer shall he appointed by the Secretary of War, with the concurrence
of the Governor-General and the approval of the Philippine Commission.

Unless otherwise provided by this Act, the

Insular Treasurer shall perform the duties now imposed by laws in force on the Treasurer of the Philippine Islands,
and such other duties as may be required of him by this Act.

The Assistant Insular Treasurer shall perform the

duties of the Insular Treasurer during the absence or disability of the latter, and such other duties as may be required
of him by the Insular Treasurer.

The salary of the Insular Treasurer shall be twelve thousand pesos, and that of the Assistant Insular Treasurer seven

thousand five hundred pesos per annum: Provided, however, That the incumbents of the offices of Treasurer of the
Philippine Islands and of Assistant Treasurer of the Philippine Islands at the time of the passage of this Act, shall
respectively receive during their incumbency of: the offices of Insular Treasurer and Assistant Insular Treasurer the
salaries now prescribed by law for the Treasurer of the Philippine Islands and the Assistant Treasurer of the Philippine
Islands.

(b) The general supervision and control of the offices of provincial treasurers and the duty of preparing rules and
regulations relative to the administration of the affairs of their offices heretofore exercise by the Insular Treasurer are
hereby transferred to the Executive Bureau, except as provided in Act Numbered Fourteen hundred and two. The
revision and correction by provincial boards of any erroneous assessments and valuations for the purposes of
taxation, and the making of corrected assessments and the statement of true valuations as provided by Act
Numbered Twelve hundred and ninety-eight, shall be subject to the approval of the Executive Secretary instead of that
of the Insular Treasurer, as provided in said Act. The duty of approving the appointment of assistants, clerks, and
other employees required by the public interests for the offices of provincial governors, treasurers, secretaries, and
fiscals and of all other provincial officials is hereby transferred to the Executive Bureau.

(c) The duties of the Insular Treasurer, as prescribed by Act Numbered Two hundred and ninety, as amended, are
hereby transferred to the office of the Attorney-General, and the Attorney-General shall perform the duties and render
the services now required of the Insular Treasurer by said Act as amended.

(d) On February first, nineteen hundred and six, the Currency Division and the office of the Chief of the Currency
Division of the Bureau of the Treasury shall be abolished, and thereafter the duties performed under existing laws by
the Currency Division, and by the chief of said division, shall be performed by such other division or officials of the
Bureau of the Treasury as may be prescribed by the Insular Treasurer.

(e) There is hereby created in the Bureau of the Treasury a Division of Disbursements, which shall be the central
disbursing office of the Insular Government, and shall disburse such appropriations as may be designated by the
Governor-General: Provided, That other disbursing officers may be appointed, as provided in section twenty-four of
Act Numbered Fourteen hundred and two. The chief of the Division of Disbursements shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and shall be designated as the Insular
Disbursing Officer. The salary of the Insular Disbursing Officer shall be seven thousand pesos per annum. All
provisions of existing law in conflict herewith are hereby repealed.

(f) Unless otherwise provided by this Act, the Bureau of the Treasury, in addition to the duties and services required
by this section, shall perform the duties and render the services now prescribed by law for the Bureau of the Insular
Treasury.

SEC. 23. (a) The Bureau of Education shall have one chief and two assistant chiefs, who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively as the
Director of Education, the Assistant Director of Education, and the Second Assistant Director of Education. Unless
otherwise provided by this Act, the Director of Education shall perform the duties now imposed by laws in force upon
the General Superintendent of Education, and such other duties as may be required of him by this Act. The Assistant
Director of Education shall perform the duties of the Director of Education during the absence or disability of the latter,
and such other duties a as may be required of him by the Director of Education. The Second Assistant Director of
Education shall perform such duties as may be required of him by the Director of Education. The salary of the Director
of Education shall be twelve thousand pesos, that of the Assistant Director of Education six thousand pesos, and that
of the Second Assistant Director of Education five thousand pesos, per annum.

(b) The Bureau of Ethnological Survey is hereby abolished as a separate Bureau and is constituted a division of the
Bureau of Education, to be known as the Division of Ethnology. The duties and services now required of the Bureau
of Ethnological Survey by existing laws shall be performed hereafter by the Division of Ethnology, Bureau of
Education.

(c) The American Circulating Library of Manila is hereby abolished as a separate Office or Bureau and constituted a
division of the Bureau of Education to be known as the Division of the American Circulating Library Association of
Manila, Philippine Islands. Section two of Act Numbered Ninety-six is hereby repealed, and the board of trustees for
which provision is made in said section is hereby abolished. The rules and regulations now in force for the circulation
of books of the said Library are hereby continued in force, subject to the right of the Director of Education to modify or
change said rules and regulations or any of them, by and with the approval of the Secretary of Public Instruction. The
duties and services required of the said Library by existing laws, as a separate Office or Bureau, shall be performed
hereafter by said Library, under the supervision and control of the Director of Education, as a division of the Bureau of
Education.

(d) Unless otherwise provided by this Act, the Bureau of Education, in addition to the duties and services required by
this section, shall perform the duties and render the services prescribed by law.

SEC. 24. (a) The Bureau of Supply shall have one chief and one assistant chief, who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively as
the Purchasing Agent and. the Assistant Purchasing Agent.

The Purchasing Agent shall perform the duties now

imposed on the Insular Purchasing Agent by laws In in force, and such other duties as may be required of him by this
Act as chief of the Bureau of Supply.

The Assistant Purchasing Agent shall perform the duties of the Purchasing

Agent during the absence or disability of the latter, and such other duties as may be required of him by the Purchasing

Agent.

The salary of the Purchasing Agent shall be ten thousand pesos, and that of the Assistant Purchasing Agent

six thousand five hundred pesos per annum.

(b) The duties and services required by law of the Philippines Constabulary in regard to the civil supply store, its
depot, offices, and warehouses, in the city of Manila, shall be performed by the Bureau of Supply on and after
January first, nineteen hundred and six: Provided, That all food stuffs and toilet articles required by the Constabulary
for sale in the provincial branch civil supply stores shall be secured by the Bureau of Constabulary from the Bureau of
Supply upon timely requisition, and the Bureau of Constabulary shall accept delivery, without surcharge, of all such
supplies from the Purchasing Agent in the city of Manila, all transportation from the warehouses of the Bureau of
Supply to be at cost of the Bureau of Constabulary: And provided further, That the Secretary of Public Instruction shall
discontinue the supply store in the city of Manila as soon as in his judgment such action may properly be taken, the
provisions of existing laws to the contrary notwithstanding.

(c) Unless otherwise provided by this Act, the Bureau of Supply, in addition to the duties and services required by this
section, shall perform the duties and render the services now prescribed by law
for the Bureau of the Insular Purchasing Agent.

SEC. 25. (a) The Bureau of Prisons shall have one chief and one assistant chief, who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively as the
Director of Prisons and Assistant Director of Prisons.

The Director of Prisons shall perform the duties now imposed

by law on the Warden of Bilibid Prison, and such other duties as may be required of him by this Act as chief of the
Bureau of Prisons.

The Assistant Director of Prisons shall -perform the duties of the Director of Prisons during the

absence or disability of the latter, and such other duties as may be required of him by the Director of Prisons.

The

salary of the Director of ~ Prisons shall be seven thousand five hundred pesos and that of the Assistant Director of
Prisons six thousand pesos per annum, with their quarters in Bilibid Prison and such services of prisoners as may be
allowed by the Secretary of Public Instruction.

(b) All Insular and provincial prisoners are hereby placed under the general jurisdiction, supervision, direction, and
control of the Bureau of Prisons, and it shall be the duty of the Director of Prisons to make such regulations and
prescribe such rules, by and with the approval of the Secretary of Public Instruction, as may best promote discipline in
all Insular and provincial prisons and penal settlements and best secure the reformation and safe custody of Insular
and provincial prisoners.

(c) The city of Manila and any provinces sending prisoners to Bilibid Prison for detention or confinement, shall pay to
the Bureau of Prisons the actual cost of guarding, maintenance, and supervision of such prisoners, which cost shall
be calculated by taking the total expenses, deducting therefrom the profits arising from manufactures conducted by

them, and obtaining an average net cost per capita, which shall determine the amount to be charged to the provinces
and to the city of Manila: Provided, That, as soon as practicable, a separate set of books shall be kept for each of the
authorized penal settlements and each province shall be charged for such of its prisoners as may be detained there
the net cost per capita shown by the books of the settlement.

(d) Unless otherwise provided by this Act, the Bureau of Prisons, in addition to the duties and services required by
this section, shall perform the duties and render the services now prescribed by law for the Bureau of Prisons and for
Bilibid Prison.

(e) The Governor-General shall have power and. is hereby authorized to designate Insular prisons and to establish
penal settlements. The Director of Prisons shall, when directed by the Governor-General, transfer prisoners confined
at Bilibid Prison either to prisons designated by the Governor-General as Insular prisons, or to penal settlements
established by order of the Governor-General, or from such prisons or penal settlements to Bilibid Prison, as the
public interest may require.

SEC. 26. (a) The Bureau of Printing shall have one chief and one assistant chief, who shall be appointed by the
Governor-General, by and with the consent of the Philippine Commission, and who shall be known respectively as the
Director of Printing and the Assistant Director of Printing. The Director of Printing shall perform the duties now
imposed on the Public Printer by laws in force and such other duties as may be required of him by this Act.

The Assistant Director of Printing shall perform the duties of the Director of Printing during the absence or disability of
the latter and such other duties as may be required of him by the Director of Printing. The salary of the Director of
Printing shall be nine thousand pesos and that of the Assistant Director of Printing sis thousand pesos per annum.

(b) For the purpose of securing uniformity of blank forms for the same general purposes, and for the purpose of
reducing the cost of printing, it shall be the duty of the Director of Printing to examine carefully all requisitions for the
printing of blank forms and to make such suggestions to the requiring office as will secure the uniformity desired and
such reduction in the cost of production as may be consistent with good workmanship and the good of the service.
Requisitions by any Bureau or Office for apparently unnecessary printing, or for printing which is believed to be
unnecessarily costly, shall be especially called to the attention of the Governor-General, or to that of. the Secretary of
the Executive Department to the jurisdiction of which such Bureau or Office is subject.

(c) For all services rendered and for all supplies furnished by the Bureau of Printing to any Department, Bureau,
Office, or official of the Insular Government, or to any provincial or municipal government or official thereof, payment
of the cost of the service rendered or of producing the supplies furnished shall be made by the Department, Bureau,
Office, or official to which or for whom such service is rendered., or supplies are furnished. All" moneys received by

the Bureau of Printing for services rendered or supplies or printing furnished shall be deposited with the Insular
Treasurer and shall be considered as repayments to the appropriation for the Bureau of Printing and shall be so
credited on the books of the Auditor.

(d) The Official Gazette and all other publications of the Insular Government shall hereafter be distributed by the
Bureau of Printing, by sale or otherwise, as may be authorized and directed by resolution of the Philippine
Commission in the case of the Gazette, and by the Governor-General in the case of all other
publications:Provided, That, when in the judgment of the Governor-General the
public interests so demand, such sale or other distribution of any public document may be made in whole or in part by
the Bureau for which it was published.

The price of all publications of the Insular Government shall be fixed by

resolution of the Philippine Commission, and the Director of Printing shall be charged with the collection of the
subscription or purchase price of all such publications: Provided, That the prices heretofore fixed for the Official
Gazette and other official publications, and the existing authority for the free distribution thereof shall remain in
force until changed pursuant to the .provisions of this paragraph: And provided further, That each Insular Bureau and
each provincial and municipal government shall subscribe for at least one copy of the Gazette and pay for the same
out of their respective funds, and such copies shall be filed and properly kept with the public records of the Bureau,
province, or municipality for reference: And provided further, That the collections of accounts of the Bureau of Printing
against other branches of the Insular Government or any provincial or municipal government may be made by the
Auditor.

(e)Unless otherwise provided by this Act, the Bureau of Printing, in addition to the duties and services required by this
section, shall perform the duties and render the services now prescribed by
law for the Bureau of Public Printing.

SEC. 27. (a) The Bureau of Cold Storage shall have one chief who shall be appointed by the Governor-General, by
and with the consent of the Philippine Commission, and who shall be known as:, the Director of Cold Storage.

The

Director of Cold Storage shall s perform the duties now imposed on the Superintendent of the Insular Cold Storage
and Ice Plant by laws in force, and such other duties as may be hereafter provided for him by law.

The salary of the

Director of Cold Storage shall be seven thousand two hundred pesos per annum.

(b) The Bureau of Cold Storage shall perform the duties and render the services now prescribed by law for the
Bureau of the Insular Cold Storage and Ice Plant.

SEC. 28. The Governor-General shall have under his executive control and supervision the Executive Bureau and the
Bureau of i Civil Service.

SEC. 29. The Department of the Interior shall have under its executive control and supervision the Bureau of Health,
the Bureau of Lands, the Bureau of Science, the Bureau of Agriculture, the Bureau of Forestry, the Bureau of
Quarantine Service, and the Weather Bureau. It shall have general supervision of non-christian tribes, except those of
the Moro Province, and of fisheries.

SEC. 30. The Department of Commerce and Police shall have under its executive control and supervision the Bureau
of Constabulary, the Bureau of Public Works, the Bureau of Navigation, the Bureau of Posts, the Bureau of Port
Works, and the Bureau of Coast and Geodetic Survey. It shall have general supervision of all corporations, except
banking corporations.

SEC. 31. The Department of Finance and Justice shall have under its executive control and supervision the Bureau of
Justice, the Bureau of Audits, the Bureau of Customs, the Bureau of Internal Revenue, the Bureau of the Insular
Treasury, and the city of Manila. It shall have general supervision of banks, banking, coinage, and currency.

SEC. 32. The Department of Public Instruction shall have under its executive control and supervision the Bureau of
Education, the Bureau of Supply, the Bureau of Prisons, the Bureau of Printing, and the Bureau of Cold Storage.

It

shall have general supervision of libraries and of public charities not under the supervision of the Secretary of the
Interior at the time of the passage of this Act, and of museums.

SEC. 33. The Governor-General and the Secretaries of Executive Departments shall perform the duties and render
the services now required of them by laws in force: Provided, however, That the Governor-General, or the Secretary of
the Department to whose executive control and supervision any Bureau or Division of a Bureau has been transferred
by this Act, shall perform the duties and render the services required by existing laws of the Governor-General or of
the Secretary of the Department from whose executive control and supervision such Bureau or Division has been
transferred.

SEC. 34. The Secretaries of the Departments described in the foregoing sections shall exercise the executive control
therein conferred, under the general supervision of the Governor-General.

The executive control vested by law in the Central Government over provincial and municipal governments, except the
city of Manila, shall be exercised directly by the Governor-General through the Executive Secretary.

SEC. 35. The officers and subordinates of each department shall consist of the Secretary of the Department and
such clerks, employees, and other assistants as may be allowed by appropriation Acts. The official correspondence of
the head of each Department shall be recorded in the Executive Bureau.

SEC. 36. All officers appointed by the Governor-General, by and with the consent of the Philippine Commission, are
hereby empowered to administer all oaths required and authorized by law, without compensation, but they shall not be
required to administer oaths except in matters of official business in which no fees are chargeable by law.

SEC. 37. In case no other provision shall be made by law for filling temporarily the position of chief of a Bureau, it
shall be the duty of the head of the Department to designate a suitable officer or employee to perform such duty
temporarily.

SEC. 38. The cost of official cablegrams sent by any Bureau or Office of the Insular Government or any provincial or
municipal government shall be charged against the appropriation or funds of the Bureau or Office, or the provincial or
municipal government requesting such service.

SEC. 39. An officer of the United States Army or Navy, when detailed to perform the duties of any office created or
provided in this Act, shall receive in lieu of the salary authorized for said office the difference between the pay actually
received by him from the Army or Navy during said detail and the amount of said salary: Provided, That the per diems
heretofore authorized to be paid Army and Navy officers now performing such civil duties shall be continued during
the period of their respective details.

SEC. 40. In addition to the officials specially allowed by this Act, to the various Bureaus, provision for such other
officials, clerks, and employees of said Bureaus as may he necessary and for the salaries and wages to be paid to
them, shall be made in appropriation Acts as the public interest may require. All annual salaries shall be paid in equal
monthly installments.

SEC. 41. All Acts or parts of Acts in conflict or inconsistent with the provisions of this Act are hereby repealed.

SEC. 42. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in
accordance with the provisions of section two of "An Act prescribing the order of procedure by the Commission in the
enactment of laws," passed September twenty-sixth, nineteen hundred.

SEC. 43. This Act shall take effect on November first,, nineteen hundred and five: Provided, That chiefs of Bureaus
and Offices are authorized to continue officers and employees in service under the provisions of appropriation Acts as
extended by Act Numbered Thirteen hundred and fifty-eight, pending the enactment of the appropriation Acts for the
fiscal year nineteen hundred and six.

Enacted, October 26, 1905.