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.

85

tute and conduct the prosecution, should the facts warrant
the same.
SEC. 20. Every provincial treasurer and his authorized Witnesses, oaths,
deputies and every inspector and revenue agent is authorized and evidence.
to summon witnesses, administer oaths, and to take evidence
touching any part of the administration of the law with
which he is charged or where such oaths or evidence are
authorized by law to be taken. In pursuance of the provisions of this section the officer taking the testimony may issue
a subpoena and enforce the attendance of witnesses in the
manner provided in Chapter XVI of Act Numbered One hundred and ninety.
SEC. 24. Provincial treasurers and their deputies and em- Office r s or
ployees shall be deemed to be officers or agents acting under agents.
the authority of this Act.
SEC. 26. Every provincial treasurer shall from time to time J o u r n e y s
proceed himself, or cause his deputies to proceed, through through province.
every part of his province and inquire after and concerning
all persons therein who are liable to pay a license tax and all
persons owning or having the care and management of any
object liable to pay any tax, and shall make a list of such
persons and shall enumerate said objects in the manner and
at the time provided herein or prescribed in regulations by the
Collector of Internal Revenue.
SEC. 28. The payment of all taxes imposed by this Act on P a y m e n t o f
articles manufactured and removed from the place of produc- taxes.
tion or manufacture or bonded warehouse, for sale or consumption in the Philippine Islands, shall be made at the
time of such removal by the affixture of stamps to manufacturer's official invoice sheets and in the following manner:
(a) At the time of the initial assessment of all manufac- Assessment rolls.
tures, assessment rolls shall be compiled in duplicate by each
provincial treasurer, one copy of which he shall keep in his
office subject to inspection and the other copy he shall
transmit to the Collector of Internal Revenue for file in the
Bureau of Internal Revenue. The different kinds of manufac- Separation and
turers shall be listed separately on said rolls, and each numbering.
separate list shall be numbered consecutively in the chronological order in which the manufacturers contained therein
are assessed or engage in such manufacturing business after
the time of the initial assessment. No two manufacturers
in the same provincial district and of the same kind of articles
shall be given the same assessment number.
(b) The Collector of Internal Revenue shall cause to be Manufacturer's
prepared a sufficient number of manufacturer's invoice books, invoice and regeach containing fifty invoice sheets, and a sufficient number
of manufacturer's register books, and shall from time to time
supply provincial treasurers with such number of sets of said
books as may be required in each locality by manufacturers
of distilled spirits, cigars, and other articles subject to the
taxes imposed by this Act. Whenever any manufacturer shall Delivery of sets
have qualified himself as such by executing bond, registering of books.
his factory, and shall have complied with all the other requirements for engaging in such business as are prescribed in this
Act, the provincial treasurer within whose district the manufactory is situated, or other internal-revenue officer whom said
treasurer or the Collector of Internal Revenue shall assign to
such duty, shall deliver to said manufacturer a set of books
consisting of one register book and one invoice book, on each
page of which shall be stamped the assessment number of said A s s e s s m e nt
manufacturer and the paragraph number or name of the numbers.
articles to be manufactured at said manufactory; and each
leaf in said books shall be authenticated by the stamp or seal Stamp or seal.
of the Collector of Internal Revenue, and said books and the
invoice sheets removed therefrom and the invoice stubs