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. 109
SEC. 8. No animal purchased under the terms of this Act for Resale, pledge,
which the full price has not been paid and a certificate given or transfer.
therefor shall be sold, transferred, or pledged without the
permission of the provincial board making the sale by resolution or of the Insular Purchasing Agent in writing, which
resolution or written permission shall contain the name of the
first purchaser and of the vendee, transferree, or pledgee and
his business and address and a description of the animal with
its brands, and shall be recorded in the books of the provincial
treasurer and of the Insular Purchasing Agent. In case the
permission is given by the Insular Purchasing Agent, he shall
forward a copy thereof to the Insular Auditor and to the
provincial treasurer of the province where the animal was
originally sold, and when the permission is granted by a provincial board a copy of the resolution shall be forwarded by
the provincial treasurer to the Insular Purchasing Agent and
the Insular Auditor. A purchaser or his agent violating the Violations.
provisions of this section shall be punished by a fine not
exceeding five hundred Philippine pesos or by imprisonment
not exceeding one year, or by both such fine and imprisonment
E~! as to the court may seem just.-Act 828, August 7, 1903.
SEC. 13J. The provincial board of any province is hereby Extensions of
time for listing
authorized, in its discretion, to extend for a period not exceeding and valuation.
two months the time within which the municipal boards of assessors within its province shall complete the listing and valuation of
real property, by posting notices in four conspicuous places in
each municipality of the province and at the door of the provincial
building, stating that such postponement has been made. In the Postponementof
provinces where such postponement shall be made, the time when time for payment.
taxes on land and improvements shall become delinquent shall
be postponed for a period equal to the period of the postponement
with reference to the time for completing the listing and valuation
of real property.
SEC. 14. No contract for construction of a road, bridge, or of Contracts for
construction and
a public building shall be entered into until the provincial repair.
treasurer shall certify that there is in the provincial treasury a Certificate by
treasurer.
sum sufficient to meet the estimated cost of the construction of
the improvement which may be lawfully devoted to such purpose;
and after such certificate shall be made and filed and the contract
entered into, the provincial treasurer shall treat the sum thus Reservation of
certified as not subject to warrant except to meet the obligations
of the contract.
SEC. 15. All work of repair, construction, or equipment of Public works
roads or buildings involving a greater cost than five hundred exceeding $
dollars, in money of the United States, shall be let to the lowest
responsible bidder, after ten days' public notice of the letting by Public letting.
advertisement in a paper of general circulation in the province,
or, if there is no such paper, by a notice posted for ten days at the
main entrance to the supervisor's office in the capital of the
province. If the provincial board shall regard the contract to Adv e rtisement
in Manila.
be let and the work to be done of sufficient magnitude, it may
authorize the supervisor, in addition to giving the public notices
above required, to advertise for bids in a newspaper published in
the city of Manila. The supervisor is authorized to reject any Rejection of
or all bids, and if the bids are too high, he may recommend to