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. 91
the discretion of the court. and may be imprisoned until the
fine and costs are paid. Such failure to deposit or remit in
accordance with the foregoing section on the part. of a col- Embezzlement.
lecting officer shall be also held to be prima facie evidence of
embezzlement of the sum not remitted or deposited in any
prosecution for embezzlement thereof.
SEC. 3. Every officer or agent of the Insular Government or Failuretorender
of any provincial government required by law to render accounts.
accounts to the Insular Auditor, who fails or neglects for the
period of two months to render accounts to the Insular Auditor as required by law, or when required to do so by the
Insular Auditor pursuant to law, shall be deemed guilty of
gross neglect of duty, and upon conviction thereof may be punished by a fine not exceeding two thousand dollars, in the discretion of the court, and may be imprisoned until the fine and
costs are paid. Failure to make the proper accounts for Embezzlement.
money received shall be held to be prima facie evidence of
embezzlement of the sums received and not accounted for.Act 749, May 16, 1903.
(g) He shall forward a copy of his monthly accounts, so Copy of acapproved, to the Insular Treasurer and another to the Insular
Auditor. The reports or accounts-current submitted to the
Auditor shall be accompanied by all of their supporting vouchers Vouchers.
to enable the Auditor to settle and adjust the same and certify
the balance thereon. Such accounts-current, vouchers, and paid
warrants shall be as prescribed by the rules prepared under section Rules.
sixteen of this Act. The provincial treasurer shall retain a copy Retained copy.
of his accounts-current and of their supporting vouchers.
Note 1.-RULE 13. And in case any officer or agent whose Failure to render
duty it is to collect and receive moneys arising from the c0 m Plete acrevenues of the Islands of whatever kind, and to make disbursements of such moneys for any purpose, shall fail to
render complete accounts of such receipts and disbursements
to the Auditor, or to transmit the same within ten days after
the expiration of the month to which they pertain, or shall
neglect to render the same when requested to do so, it shall
be the duty of the Auditor forthwith to report such case to
the Governor-General for proper action.
RULE 21. Except as hereinafter provided, the officers or Payments to Inagents authorized to receive and collect moneys arising from sular Treasurer.
the revenues of the Islands, of whatsoever kind, shall be
required to pay the full amounts received and collected by
them, respectively, to the Treasurer of the Islands, and to
render to the Auditor monthly accounts therefor within ten
days after the expiration of the month to which they pertain,
accompanied by proper itemized and certified statements and
returns of the revenues collected, showing when, by whom, and
on what account paid.-Act 90, February 28, 1901.
Note 2.-SEC. 4. All officers, agents, or other persons re- Accounts to
ceiving public moneys shall render distinct accounts to the Auditor.
Insular Auditor of the application thereof, according to the
appropriations under which the same may have been advanced
to them.-Act 145, June 21, 1901.
Note 3.-SEC. 3. The provincial treasurer shall take up R i c e- s a 1 e
on his account-current rendered to the Auditor all money moneys.
deposited on account of sales of rice under the provisions of