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prescribed for such officers in the Municipal Code, and the limitations of law upon the action of the municipal officers, councils and corporations shall be as provided in the Municipal Code; provided, however, that where municipal councils of existing corporations shall have directed the levy of taxes authorized under the laws of their creation and not authorized by the Municipal Code, and part of such taxes shall have been collected, such corporation, after it shall pass under the provisions of the Municipal Code, may nevertheless continue the collection of the taxes thus levied against all the persons liable to pay such taxes under the existing provisions of law. The funds on hand in the treasury of each municipality shall pass to the new municipality in which it is merged, to be disposed of in accordance with the provisions of the Municipal Code.

SEC. 10. The cedula tax of three dollars, heretofore levied by the Advisory Council for the year 1901, is abolished, and all money collected thereunder and paid by persons residing in Oriental Negros shall be returned by the Provincial Treasurer to the persons paying the same.

SEC. 11. The regulations for the cutting of timber contained in General Order No. 92 shall apply in the island of Negros in place and in stead of existing acts of the Advisory Council of the government of the island of Negros creating forestry regulations.

SEC. 12. From and after the passage of this act, all internal revenue taxes, including the industrial tax, urbana tax, forestry licenses and the stamp taxes, shall be collectible in the province of Oriental Negros by the Provincial Treasurer as in other provinces, and shall be distributed between the provincial and municipal governments as provided in the General Provincial Act. They shall be levied as from the first of April, 1901, for three quarters of the year 1901.

SEC. 13. The method of distributing, between the two provincial governments of Occidental and Oriental Negros, the funds in the treasury of the present government of the island of Negros shall be as follows: It shall first be determined how much cash will remain in its treasury after all the obligations of the government of the island of Negros shall have been paid. This sum, together with the amount of taxes due down to May 1, 1901, but not collected from both Occidental and Oriental Negros, under the law, shall constitute the fund for distribution. The share to be distributed to Occidental Negros shall bear the same ratio to the share to be distributed to Oriental Negros, as the total amount of taxes collected or due by law from Oriental Negros for the year 1900 and the first four months of 1901 bears to the total amount collected or due by law from Oriental Negros for the same period; and in the distribution of such fund, the right to collect the taxes due from Oriental Negros shall be assigned and transferred to the government of Oriental Negros hereby established; the right to collect the taxes due from Occidental Negros shall be assigned and transferred to the government of Occidental Negros to be established, and the remainder of the shares of each shall be paid in cash. In the calculations to be made under the foregoing rule, the cedula taxes collected for the year 1901 under the existing laws shall not be considered as funds of the Island of Negros, but shall be treated as obligations of the present government of the Island of Negros to the persons from whom the same were collected, nor shall such cedula taxes for the year 1901, uncollected, be considered as taxes due by law. For the pur

pose of determining the date upon which the foregoing calculation and distribution shall be made, in accordance with the rule herein before fixed, the matter is referred to the committee consisting of Don José R. de Luzuriaga, Auditor of the Island, as the representative of Occidental Negros, and Don Demetrio Larena, Secretary of Public Instruction, as the representative of Oriental Negros, and upon their certificate, the Treasurer of the present government of the island of Negros shall make the distribution. Should any difference of opinion arise between the two gentlemen constituting the committee, the difference shall be referred to Don Victorino Mapa, of the town of Iloilo, in Panay, whose decision shall be final.

SEC. 14. All laws and parts of laws inconsistent with this act are hereby repealed.

SEC. 15. Except as herein otherwise specifically provided, this act shall take effect on the first day of May, 1901, but the appointments hereunder may be made before such date so that the officials appointed may qualify upon the first day of May and at once begin the discharge of their functions.

Enacted, April 20, 1901.

[No. 121.]

AN ACT Extending the provisions of "the Provincial Government act" to the Province of Leyte.

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

SECTION 1. All the provisions of an act entitled "A General Act for the Organization of Provincial Governments in the Philippine Islands," enacted February 6, 1901, shall apply to and govern the establishment of a provincial government in that territory in the island of Leyte and adjoining islands known as the province of Leyte, under Spanish sovereignty, with such exceptions, modifications and supplementary provisions as are hereinafter contained.

SEC. 2. The compensation to be paid provincial officers of the province of Leyte shall be at the following rate per year, money of

the United States:

For the Provincial Governor, two thousand dollars ($2,000);

For the Provincial Secretary, one thousand, five hundred dollars ($1,500);

For the Provincial Treasurer, two thousand, five hundred dollars ($2,500);

For the Provincial Supervisor, two thousand dollars ($2,000);

For the Provincial Fiscal, one thousand, six hundred dollars ($1,600).

The salary of provincial officers shall be payable monthly, so that one-twelfth (1) of the annual salary shall be paid on the last day of each calendar month.

Each provincial officer shall be allowed his necessary and actual traveling expenses, not exceeding two dollars and fifty cents ($2.50) per day, while absent from the capital of the province on official business. The allowance shall be made by the Provincial Board upon the certificate of the officer that the travel was necessary for the public

business, and shall not be paid until the account, accompanied by the resolution of the Board approving the same, shall be forwarded to the Insular Treasurer and by him approved.

SEC. 3. The bond of the Provincial Treasurer shall be twenty thousand dollars ($20,000), until the first day of March, 1902, when, in view of the collection of the land tax, the Commission may require a new bond or an additional bond to cover the probable increase of the funds of which the Provincial Treasurer shall have custody at any one time. The bond to be given shall be conditioned to secure on the part of the Provincial Treasurer that he shall account for the internal revenue collections coming into his hands as Internal Revenue Collector; the taxes collected by him for each municipality; for the province; and for the Central Government. The form of the bond shall be prescribed by the Insular Treasurer. If, upon the request of the Commission, the Military Governor shall detail any military officer to fill a provincial office, no bond shall be required of him and no salary shall be paid him until after July 1, 1901.

SEC. 4. The presidentes or alcaldes of the municipalities of the province shall meet on the third Monday in January, April, July and October to consider improvements needed in the province and for the provincial government, and to make recommendations to the Provincial Board. The convention shall be called together by the Provincial Secretary and shall elect a chairman for each quarter's session. The Provincial Secretary shall act as secretary of the convention, and shall certify its recommendations to the Provincial Board.

SEC. 5. The capital of the province shall be, as formerly, at the town of Tacloban.

SEC. 6. The oath of office may be administered to the provincial officers by a member of the Commission, by the governor of the province, or by any judicial officer having jurisdiction in the province. SEC. 7. This act shall take effect on its passage.

Enacted, April 22, 1901.

[No. 122.]

AN ACT Extending the provisions of "the Provincial Government act" to the

province of Albay.

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

SECTION 1. All the provisions of an act entitled "A General Act for the Organization of Provincial Governments in the Philippine Islands," enacted February 6, 1901, shall apply to and govern the establishment of a provincial government in that territory in the Island of Luzon known as the Province of Albay, including the islands of San Miguel, Caoraray, Batán and Rapurrapu, with such exceptions, modifications and supplementary provisions as are herein after contained.

SEC. 2. The compensation to be paid provincial officers of the province of Albay shall be at the following rate per year, money of the United States:

For the Provincial Governor, two thousand dollars ($2,000);

For the Provincial Secretary, one thousand, five hundred dollars ($1,500);

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For the Provincial Treasurer, two thousand, five hundred dollars ($2,500);

For the Provincial Supervisor, two thousand dollars ($2,000);

For the Provincial Fiscal, one thousand, five hundred dollars ($1,500).

The salary of provincial officers shall be payable monthly, so that one-twelfth (12) of the annual salary shall be paid on the last day of each calendar month.

Each provincial officer shall be allowed his necessary and actual traveling expenses, not exceeding two dollars and fifty cents ($2.50) per day, while absent from the capital of the province on official business. The allowance shall be made by the Provincial Board upon the certificate of the officer that the travel was necessary for the public business, and shall not be paid until the account, accompanied by the resolution of the Board approving the same, shall be forwarded to the Insular Treasurer and by him approved.

SEC. 3. The bond of the Provincial Treasurer shall be twenty thousand dollars ($20,000), until the first day of March, 1902, when, in view of the collection of the land tax, the Commission may require a new bond or an additional bond to cover the probable increase of the funds of which the Provincial Treasurer shall have custody at any one time. The bond to be given shall be conditioned to secure on the part of the Provincial Treasurer that he shall account for the internal revenue collections coming into his hands as Internal Revenue Collector; the taxes collected by him for each municipality; for the province; and for the Central Government. The form of the bond shall be prescribed by the Insular Treasurer. If, upon the request of the Commission, the Military Governor shall detail any military officer to fill a provincial office, no bond shall be required of him and no salary shall be paid him until after July 1, 1901.

SEC. 4. The presidentes or alcaldes of the municipalities of the province shall meet on the third Monday in January, April, July and October to consider improvements needed in the province and for the provincial government, and to make recommendations to the Provincial Board. The convention shall be called together by the Provincial Secretary and shall elect a chairman for each quarter's session. The Provincial Secretary shall act as secretary of the convention, and shall certify its recommendations to the Provincial Board.

SEC. 5. The capital of the province shall be, as formerly, at the town of Albay.

SEC. 6. The oath of office may be administered to provincial officers by a member of the Commission, by a judicial officer having jurisdiction in the province, or by any officer of the United States Army stationed in the province.

SEC. 7. This act shall take effect on its passage.
Enacted, April 26, 1901.

[No. 123.]

AN ACT extending the provisions of "the Provincial Government act" to the prov

ince of Ambos Camarines.

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

SECTION 1. All the provisions of an act entitled "A General Act

for the Organization of Provincial Governments in the Philippine Islands," enacted February 6, 1901, shall apply to and govern the establishment of a provincial government in that territory in the Island of Luzon and adjacent islands, known as the Province of Ambos Camarines, with such exceptions, modifications and supplementary provisions as are hereinafter contained.

SEC. 2. The compensation to be paid provincial officers of the Province of Ambos Camarines shall be at the following rate per year, money of the United States:

For the Provincial Governor, two thousand dollars ($2,000);

For the Provincial Secretary, one thousand, five hundred dollars ($1,500);

For the Provincial Treasurer, two thousand, five hundred dollars. ($2,500);

For the Provincial Supervisor, two thousand dollars ($2,000); For the Provincial Fiscal, one thousand, five hundred dollars ($1,500).

The salary of provincial officers shall be payable monthly so that one-twelfth (1) of the annual salary shall be paid on the last day of each calendar month.

Each provincial officer shall be allowed his necessary and actual traveling expenses, not exceeding three dollars ($3.00) per day while. absent from the capital of the province on official business. The allowance shall be made by the Provincial Board upon the certificate of the officer that the travel was necessary for the public business, and shall not be paid until the account, accompanied by the resolution of the Board approving the same, shall be forwarded to the Insular Treasurer and by him approved.

SEC. 3. The bond of the Provincial Treasurer shall be twenty thousand dollars ($20,000), until the first day of March, 1902, when, in view of the collection of the land tax, the Commission may require a new bond or an additional bond to cover the probable increase of the funds of which the Provincial Treasurer shall have custody at any one time. The bond to be given shall be conditioned to secure on the part of the Provincial Treasurer that he shall account for the internal revenue collections coming into his hands as Internal Revenue Collector; the taxes collected by him for each municipality; for the province; and for the Central Government. The form of the bond shall be prescribed by the Insular Treasurer. If, upon the request of the Commission, the Military Governor shall detail any military officer to fill a provincial office, no bond shall be required of him and no salary shall be paid him until after July 1, 1901.

SEC. 4. The presidentes or alcaldes of the municipalities of the province shall meet on the third Monday in January, April, July and October to consider improvements needed in the province and for the provincial government, and to make recommendations to the Provincial Board. The convention shall be called together by the Provincial Secretary and shall elect a chairman for each quarter's session. The Provincial Secretary shall act as secretary of the convention, and shall certify its recommendations to the Provincial Board.

SEC. 5. The capital of the province shall be, as formerly, at the town of Nueva Caceres.

SEC. 6. The oath of office may be administered to provincial officers by a member of the Commission, by a judicial officer having jurisdic

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