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.

INDEX TO THE MUNICIPAL CODE. 197
Lands, buildings, and improvements: Page.
Additions to tax lists-sec. 63 ---.. —.. -....-.........-.. --- —-....-... —..-...- 43
Assessment of. (See Assessments.)
Description of-sees. 51, 52....................................................-... 40
Escaping taxation-sec. 55................................ --- —.. 41
Expropriation by railroads....................................................................... 137-139
Minimum value of, for taxation —Note to sec. 43 (a) -—........ —....-...... —.. 34
Mortgages on, taxes, superior lien-sec. 77............................................... 47
Owners. (See Owners of real estate.)
Reduction of assessments on account of loss-sec. 63. ---- ---—.. 43
Sale of, for delinquent-taxes, procedure. (See Tax sales.)
'Sanitation of- sec. 39 (n).............................................................................. 27
Statement by owners-sees. 51, 52.. —....... -.-.......................... 40, 41
Tax exemption- se s. 43 (a), 62.................................................................. 33, 43
Taxes are lien on-sec. 77 -......-................. 47
Unknown owners-sec. 53 ------—.-.. —.-.-. ---. ---.. — - 41
Used for religious and charitable purposes, exemption-sec. 62-............. 43
Lawyers, employment by councils-sec. 40 (d)......................... —........................ 29
Legal questions submitted to fiscal-sec. 40 (d)..........................................- -...... 29
Licenses:
Billiard tables-sec. 40 (k)........................................................... —................. 30
Cafes, restaurants, etc.- sec. 40 (k), 43 (h)............................................... 30, 35
Carriages, carts, and hearses-sec. 40 (Ic), 43 (h)........-.......................... 30, 35
Circuses-sec. 40 (k) -...................-................................................................ 30
Cockpits, council's power to increase-Note to sec. 43 (h)... —................... 35
Conducting business without, penalty-sec. 68....... --- ——........-.... —. 44
Dogs —sees. 40 (i), 43 (h)........... —.. —......... 30, 35
Fixing and changing-sec. 45 —............ —... ---... —..... 36
Horse races- sees. 40 (k), 43 (h)................................................................ 30, 35
Intoxicating liquors, sale of-secs. 39 (ii), 43 (h)..........................-......... 29, 35
List of persons liable to pay-sec. 67........... --- —-.. - -...... -.... ---- 44
Form of --..... -.-... —. 61
Payment-sec. 65 (a)-(c) -—...-. -—.........-............................. 43
Record of persons paying-sec. 66-.. —.-........-..-........... 43
Termination of —sec. 65 (b)........................................................................... 43
Theaters-sec. 40 (k).................................................. 30
W illful omission to list and collect-sec. 88................................................ 50
Lien for taxes-sec. 77. --- —--------... —. —. ---- -. 47
Lieutenants, electors of class (a)-sec. 6 (a) —...-.. —..-.....-.....-....-.... - 6
Lieutenants of barrios-sec. 37 (b).................................................... 24
Liquors, intoxicating, licenses-secs. 39 (ii), 43 (h)..............-......................... 29, 35
List of electors. (See Electors.)
Listing and valuation of real estate. (See Assessments.)
Lists of taxable property. (See Tax lists.)
Loans to municipalities. (See Municipalities.)
Locusts:
Presence of, notice to presidents-Note 4 to sec. 18 (a)... —..................... 15
(The Act number, note 4, should read "817.")
Suppression of, assistance by inhabitants, exceptions-(Notes 17 and
18 to sec. 7 of P. G. A.) -—. —.. ---....-.-............ --- — 80,81
Lodging houses, licenses —sees. 40 (k), 43 (h)............................................... 30, 35
Mails, collection and delivery, regulations-sec. 39 (gg).-................................ 28
Malversation of funds-sec. 21 (e).....-................................................................. 20
Manila, Code not applicable to-sec. 1 (b).....-....-........- 4
Marines not considered as residents-sec. 6 (c).......-....................................... 6