Local government in the Philippine islands,

132 LOCAL GOVERNMENT IN THE PHILIPPINES

municipal general fund. The school fund is available exclusively for the maintenance of free public schools, including the construction, repair, and equipment of school buildings, the purchase of land, the payment of teachers, and
other lawful school purposes. The maintenance of schools
in our municipalities, the increase of sources of revenue, and
the concession of greater powers to our local governments,
are matters which will be treated elsewhere and need not
be touched upon at the present time.'12
Municipal Revenue.-The law lays down certain fundamental principles governing municipal taxation; namely,
(a) that taxation shall be derived from such sources only
as are expressly authorized by law; (b) that taxation shall
be just and in each municipality uniform; (c) that no import or export tax shall be levied upon goods and merchandise carried from one municipality to another; (d) that the
collection of municipal taxes shall not be let to any person;
and (e) that municipal funds shall be devoted exclusively
to local public purposes.183
The municipal treasurer is the custodian of all municipal funds. All money in a municipal treasury, which is
not lawfully dedicated, reserved, or appropriated to some
particular use, shall constitute the general fund, and be
available for use or expenditure for municipal purposes
according to law.184
A municipal council has authority to impose taxes
upon persons engaged in business or exercising privilege
in the municipality by requiring them to procure licenses
at rates fixed by an ordinance of the council.'85 Following
the doctrine which underlies the system, the objects of taxation are specifically enumerated, and the council is without
1s82 Section 2292, Administrative Code of 1917.
183 Sections 2287-2288, Ibid.
184 Sections 2290-2291, Ibid.
185 Section 2307, Ibid.