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.

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THE MUNICIPAL CODE.

Accounts. (b) He shall keep a detailed account of all moneys received,
and shall pay the same out only under authority of an ordinance
or resolution of the council and upon a warrant signed by the president and countersigned by the secretary.
Statements. (c) He shall, on or before the third day of each month, make
out in triplicate a full and complete statement of the receipts and
expenditures of the preceding month, together with a statement of
the cash actually on hand in the municipal treasury. He shall
deliver two copies to the president, who shall verify them and certify upon the face of each to the correctness thereof and shall then
immediately cause one copy to be posted at the main entrance to
the municipal building and send the other copy to the provincial
treasurer.
Warrants. (d) He shall pay all lawful warrants in the order in which
they shall be presented, and he shall note on the back of each the
date of such presentation, and, when payment is made, the date of
such payment: Provided, That he shall not pay any warrant when
there is not in the treasury a sufficient amount to meet warrants
previously presented and not paid for want of funds.
[For Government checks, care and disposition of public
funds, see notes to section 9 (e) of the Provincial Government Act.]
Office. (e) He shall have his office in the municipal building and shall
keep in the municipal safe or strong box, which it shall be the
Money, keeping duty of the municipal council to provide, all moneys belonging to
of. the municipality. Such moneys shall be kept separate and distinct from his own money, nor shall he be permitted to make profit
out of public money, nor to lend or otherwise use it, nor to use
the same in any method not authorized by law. A municipal
treasurer violating the foregoing restrictions shall be dismissed
from office, if such violation shall be established at a hearing
before the provincial treasurer. Such violation shall be considered
a malversation of funds, to be tried accordingly under the penal
law by a court of competent jurisdiction. The provincial treasurer shall report any such violation to the provincial fiscal for
Accumulation prosecution. The municipal treasurer may, to prevent the accuof money. mulation of too large an amount of money in the strong box of the
municipality, when especially authorized by resolution of the
Deposit with municipal council, deposit for safe-keeping with the provincial
provincial treas- treasurer such sums of money as he will not be obliged to use at
urer.
Receipt. once, taking a receipt from the provincial treasurer. He shall
exhibit this receipt to the municipal council at its next meeting,
and the municipal secretary shall record the fact of such exhibition and the date and amount of the receipt.
Custodian of (f) He shall be the custodian of all municipal property and
property. shall keep a record thereof in a suitable book.
Salaries. SEC. 22. The president and municipal secretary shall receive
such salaries as the council shall fix; the salary of the municipal
treasurer shall be fixed by the provincial board: Provided, That
the municipal treasurer may also act as a deputy of the provincial