Local government in the Philippine islands,

"MOROLAND" AND SPECIAL PROVINCES

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of suits on behalf of the province; provide a tax on carts
and sledges for the protection of improved roads; authorize
the provincial secretary-treasurer to deposit in a bank so
much of the provincial funds as was not needed; adopt regulations for the suppression of agricultural pests; adopt
rules regulating hours of labor; provide for the construction, purchase, or renting of school-buildings; appropriate
funds for the maintenance of one or two pensionados to the
University of the Philippines or other educational institutions; lend money to municipalities; provide for the payment of wages and the medical attendance of employees
or laborers injured in line of duty; authorize municipal
councils of the capitals of provinces and sub-provinces to fix
the salaries of municipal officers at an amount higher than
that authorized by law; extend the time for the payment
of the land tax or cedula personal tax without penalty for
a period not exceeding six months; remit the collection of
the land tax; increase the cedula tax; designate provincial
toll ferries; and acquire real estate by the exercise of the
right of eminent domain.
Under this Act, the provincial board had the power
to organize as a municipality any piece of territory within
the province. Municipalities were divided into four classes according to the number of inhabitants. Municipalities
of the first class were those which contained not less than
25,000 inhabitants and those which were the seats of a
provincial government regardless of the number of inhabitants; of the second class, those containing 18,000 and less
than 25,000; of the third class, those containing 10,000 but
less than 18,000; and of the fourth class, those containing
less than 10,000 inhabitants. In case of controversy as regards the classification of municipalities, the Department
Governor was the official who determined the class to which
a municipality belonged.