Local government in the Philippine islands,

490 LOCAL GOVERNMENT IN THE PHILIPPINES

penses, going and returning, of the presidents called and
actually attending such meetings shall be paid out of the
provincial treasury upon approval by the provincial board,
but shall not exceed the maximum amount allowed by
law for traveling expenses of provincial officers. During the time that the municipal president is absent for
the purpose of attending any such meeting the vicepresident shall act in his place and shall receive therefor out of the municipal treasury a sum equal to the salary due the president for the same time. The president
shall also receive the salary while absent for the said purpose.
ARTICLE V.-Finance.
SEC. 2611. Provincial secretary-treasurerO1 - Duties
and powers.-There shall be a provincial secretary-treasurer.... The secretary-treasurer shall be the chief
financial officer of the province, and his duties shall be
as follows:
(a) Assessment of property.-He shall keep on file a
copy of the tax assessment list of all real property in the
province in his office, and shall make an alphabetical index thereof, which list and alphabetical index shall be a
public record.
(b) Collection of taxes.-Except where otherwise specially provided, he shall, by himself or deputy, collect all
taxes imposed upon property or persons in the province.
(c) Appointment of clerks, deputies, and so forth.He shall have power to appoint as many deputies or clerks
in his office as he may deem necessary, after he has obtained the approval of the provincial board and the Secretary of the Interior. Such deputies and clerks shall be
selected under the provisions of the Civil Service Law. He
may also require any municipal treasurer to act as deputy
provincial treasurer.
(d) Custodian of funds.-He shall be the custodian
of all funds and property of the province and shall account
for all such in accordance with such rules and regulations
as may be prescribed for such treasurers.
(e) Register of certificates.-He shall keep in his office open to the inspection of any person, a register of all
certificates of registration issued in his province.
10 Vide footnote 9, supra.