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.

90 THE PROVINCIAL GOVERNMENT ACT.
committee shall include therein as a separate item the balance on
deposit in such depository, as shown by the records kept by the
Acting disburs- provincial treasurer. If the provincial treasurer is acting as a
ing officers.
disbursing officer of Insular funds the committee aforesaid shall
count and determine the cash balance on hand of said account
under each separate designation as disbursing officer of Insular
funds in the same manner and at the same time as the balance of
Committee's provincial funds is ascertained. The committee aforesaid shall
certificates, certify in detail to the Insular Auditor and to the Insular Treasurer the result of each count and verification of cash herein provided for, and such certificate shall be signed by each member of
C o m b in e d the committee: Provided, That in provinces where the office of
offices. provincial treasurer is combined with that of provincial supervisor
or provincial secretary, the division superintendent of schools or,
in case the division superintendent of schools does not reside at
the provincial capital or is disqualified for any other reason, a
teacher of the public schools at the provincial capital, assigned to
such duty by the division superintendent, shall be a member of
the above committee and shall assist in the counting of cash in
the provincial treasury and make proper certification as herein
Absence of cor- provided. In the absence or disability of any member of the aforemittee members. said committee, two of the said committee shall act and make the
verification, and in the absenre or disability of two members of
the committee it shall be the duty of the remaining member to
notify the division superintendent of schools, who shall act and
make the proper certification as required in this Act, or shall
designate some teacher in the public schools at the provincial
capital to perform this duty in his stead.
Duplicate cer- A duplicate of the certificate forwarded in accordance herewith
tificate. to the Insular Auditor and the Insular Treasurer shall be spread
upon the minutes of the provincial board.
Nueva Viz- Note 1.-SEc. 2. The provisions of this Act [Act 752, amendcayan provinces, ing section 9 (f)] shall apply also to the provinces now or
etc. hereafter organized under the general provisions of the Nueva
Vizcayan Act, or under special legislation.-Act 1233, September 13, 1904.
Monthly deposit Note 2.-SECTION 1. All officers or agents of the Insular
of revenues. Government whose duty it is to collect or receive revenues or
other moneys and deposit the same in the Insular Treasury
or a designated depository shall make deposits or remittances
of the same, regardless of the amount received or collected, as
often as once a montt, where safe and possible, and if there
Maximum of is no opportunity for such remittance within the month, as
funds on hand. soon thereafter as possible, and a deposit shall be made in
every case as soon as possible where the revenue or moneys
in the hands of any officer or agent amounts to five hundred
dollars, United States currency, or its equivalent in Philippine
currency: Provided, That no such officer or agent shall be
required to make a deposit oftener than once a day. * * *
Failure to de- SEC. 2. Any officer or agent of the Insular Government who
posit. fails or neglects to comply with the provisions of this Act as
to deposits or remittances shall be, upon conviction, punished
by a fine in any sum not exceeding two thousand dollars, in