The Municipal code and the Provincial government act, being Act no. 82, entitled "A general act for the organization of municipal governments in the Philippine islands", and Act no. 83, entitled "A general act for the organization of provincial governments in the Philippine islands" as amended by the acts of the Philippine commission down to and including May 31, 1905, revised and codified by the Committee on revision and codification appointed by the governor-general. Published by authority of the Philippine commission.

88

THE PROVINCIAL GOVERNMENT ACT.

penalty had been paid in money. Persons so convicted shall
be required to labor for the period of imprisonment, either
for theprovince or the municipality, upon public works in
such manner as may be directed by the provincial board.-The
Internal Revenue Law, Act 1189, as amended by Act 1338.

Custodian of (e) 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.

en

Cashing of Gov- Note 1.-SECTION 1. Provincial treasurers are hereby auament checks. thorized to cash from provincial funds checks issued by
disbursing officers of the Insular Government in payment of
salaries due to officers, employees, and servants of the Insular
Government and in payment of other obligations due from
the Insular Government, upon the proper indorsement of
such checks and identification of the payee, and to treat the
checks so received as cash on hand in the provincial treasury.
And it is hereby made the duty of each provincial treasurer
to cash such checks, when presented in accordance with the
provisions of this section, at all times when such checks can
be cashed without embarrassment to the provincial treasurer.
The term "provincial treasurer," as used in this section shall
include deputies of the provincial treasurer when traveling
Sale ofjchecks. through the province making collections. Provincial treasurers are also hereby authorized to dispose of, for cash,
checks so received to persons desiring to transmit funds to
Manila. All checks so cashed or sold shall be cashed or sold
at par.
Residents of the SEC. 4. Neither provincial treasurers nor postmasters, nor
ovince. other officers or employees of the Insular Government, shall
be under obligation, by virtue of this Act, to cash checks
issued by disbursing officers in favor of officers, employees, or
servants of the Insular Government or other persons not
resident or stationed within the province in which such treasurer or postmaster or other officers or employees of the
Insular Government are officially located.-Act 257, October
4, 1901.

pr

Moneys paid
into court.
Exchange of
currency.

Note 2.-SEc. 388. Custody of moneys paid into court.Whenever moneys are paid into or deposited in court, the
same shall be delivered to the clerk in person, or to such
of his deputies as shall be specially authorized, by his appointment in writing to receive the same. He must, unless otherwise directed by law, deposit it with the provincial treasurer,
to be held by him subject to the order of the court. The
treasurer shall keep each fund distinct, and open an account
with each.-Act 190, October 1, 1901.
Note 3.-SEC. 8. The Treasurer of the Philippine Islands
and the treasurers of the several provinces are hereby authorized and directed to exchange Philippine pesos on demand for
the silver coins of the Philippine Islands of a smaller denomination than one peso, issued under the authority of section
four of the said Act of Congress approved March second, nineteen hundred and three, and for the minor coins of nickel
and copper issued under authority of section seventy-nine of
the said Act of Congress of July first, nineteen hundred and
two; provided said subsidiary and minor coins are offered in