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.

THE 'PROVINCIAL GOVERNMENT ACT.

89

the sums of ten pesos or any multiple thereof. The Insular
Treasurer and the several provincial treasurers are also
authorized and directed to exchange on demand for Philippine
pesos, offered in sums of ten pesos or any multiple thereof,
the above-mentioned silver subsidiary and minor coins of
nickel and copper.-Act 938, October 10, 1903.
Note 4.-SECTION 1. In all cases in which two or more mu- Consolidated
nicipalities organized under the Municipal Code shall be municipalities.
united by Act of the Commission it shall be the duty of the
provincial treasurer of the province in which such municipalities are located to examine the office of the municipal — examination
treasurer of each of the municipalities united, to audit his of treasurer's
accounts, and to receive from each municipal treasurer the c
amounts of money remaining in the treasury of the municipality. The amounts thus received, when covered into the
provincial treasury, shall be paid out by the provincial treasurer to the municipal treasurer of the new consolidated municipality.-Act 726, April 7, 1903.
Note 5.-SECTION 1. * * * The Insular Purchasing Transportation
Agent shall furnish transportation requests, with proper requests.
stubs, in book form, signed by him, to the heads of such Departments, Bureaus, and Offices as may be designated by the
Governor-General, and to eaco provincial treasurer, to enable
such officers to countersign and issue the same. The provincial treasurer will issue requests only upon the order of the
head of the proper Insular Bureau for any Insular officer or
employee whose official duty requires him to proceed from the
province of the provincial treasurer to some other part of the
Archipelago. Each officer and provincial treasurer receiving
such blank requests shall be accountable for them to the Insular Purchasing Agent. The Insular Purchasing Agent shall,
with the approval of the Insular Auditor, make proper regulations for the issuing of such requests by the provincial treasurers and other officers to prevent their use for improper or
unauthorized purposes.-Act 361, February 20, 1902.
(f) He shall render an account before the fifth of each month Accounts to proto the provincial board of the transactions of his office for the
preceding month, and shall include, among other things, the
amount of cash on hand at the beginning of the month, and the
receipts during the month from every source, the payments during
the month and on what accounts, and the balance of cash on hand
at the close of the last day of the month. The provincial board Examination.
shall examine such accounts, and, if it approves the same, shall so
certify on the face of the accounts. Promptly at the close of busi- Count of cash
ness on the last day of each month, and at other times if in the
opinion of the provincial governor it is deemed advisable, a committee consisting of the provincial governor, the provincial supervisor, and the provincial secretary shall count the cash in the
hands of the provincial treasurer. If the provincial treasurer is Deposits, acauthorized to deposit funds in a designated depository he shall
keep a true and correct record of all deposits made by him therein,
and a true and correct list of checks drawn against the said depository by him, showing the date and number of such checks, the
name of the payee, and the purpose for which drawn. In counting Balances as
the cash in the hands of the provincial treasurer the aforesaid separate items.