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.

CONTENTS.

XI

The Municipal Code-Continued. Page.
Sees. 69-73. Collection of taxes....-.............-..................... 44-46
Sec. 74. Payment of taxes; place of payment; failure to pay.................. 46
NoTE.-Cagayan and Isabela.......................... 46
Sec. 75. Delinquent taxpayers, certified list by the provincial treasurer;
seizure and sale of property, disposition of surplus.- 46, 47
Sec. 76. Redemption before'sale......................... 47
Sec. 77. Taxes and penalties to constitute a lien......................................... 47
NOTE.-Lien for the yearly taxes and for the
penalties imposed............................... 47
Sec. 78. Advertisement of property seized for nonpayment of taxes;
sale; purchaser's certificate....-............... 47,48
Sec. 79. Redemption within one year from date of sale.....................-...... 48
Sec. 80. Failure to redeem within one year; deed to the purchaser. —. 48
Sec. 81. Forfeiture of property to the municipality in default of bidders
at the public sale -.........-...... — 48
Sec. 82. Redemption of property within one year after forfeiture to the
municipality..................................................... 48,49
NOTE.-Right of redemption by former owner of
all lands heretofore forfeited to municipalities...-....................................................................... 49
Sec. 83. Assessment to constitute a lawful indebtedness; civil action.... 49
Sees. 84-86. Assailing the validity of a tax or a tax sale, restrictions
upon the courts..-. —... ----.... ---. 49,50
Sec. 87. Willful omission of property by an assessing officer --.................... 50
Sec. 88. Willful omission to list or collect license or privilege taxes........ 50
Sees. 89, 90. B ribery........................................................................ 50
Sec. 91. Petition by residents of a pueblo for organization as a municipality; committee to effect the organization................ 50
Sec. 92. Chairman of the organization committee........................................ 50
Sec. 93. Duties of chairman of organization committee; election of
municipal officers..................................................... 50, 51
Sec. 94. Oath of office; annulment of election by provincial board;
special election............................................ ------- 51
Sees. 95-96 (d). Municipalities organized before the passage of the
Municipal Code -........... --- —------.. ------- 51,52
Sec. 97. Repealed (see sec. 18 of the Provincial Government Act).... 112,113
Sec. 98. Temporary authority of the Military Governor over the local
police force...................... --- —------- -------.. 52
Sec. 99. Temporary authority of military officers appointed by the Military Governor................. --- —----------—. 52, 53
Sec. 100. Temporary authority of the Military Governor to suspend
military officers........... --- —---------—....... 53
Sec. 101. Suspensions and removals by the Commission, temporary
provisions......... --- —---............... --- —------.. --- — 53
Sec. 102. Repeal of other provisions inconsistent with this Act; jurisdiction of the president over criminal offenses --- — 53
Sec. 103. Blank books, bonds, dockets, warrants,' receipts, and certificates, and blank forms. --- —-------- --....... 53, 54
Sec. 104. Powers of the General Superintendent of Education, division
superintendents, and local school boards under Act
Numbered Seventy-four not affected --------- 54
Sec. 105. Short title --—. —. ---.. --- —. --- —-----—. --- —----------------- 54
Sec. 106. Date of original enactment - ------------—... —. 54