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.
gross receipts. Such return shall be made as soon as the accounts
of collections and disbursements shall have been settled and
adjusted by the Auditor. Such returns of forestry collections to
the provinces shall be made upon certification of the amount due Certifice
Auditor.
by the Auditor, by settlement warrant, and for this purpose an
appropriation of the sums so required is hereby made. One-half Division
of all sums so returned to each province shall be covered into
the provincial treasury and shall be available for all lawful
provincial expenses. The remaining one-half shall be divided
among the several municipalities from which came the forest
products on which the original collections were made, pro rata
to the amounts originally collected on products from each municipality. In the case of internal revenue collected in unorganized Unorg
provinces,
provinces and returned to them for disbursement upon organization, and in that of collections on forest products made at Manila
where it is possible from the records in the office of the Acting
Collector of Internal Revenue, the Forestry Bureau, and the
provincial treasurer to determine to what municipality such funds
belong, the provincial treasurer shall transfer such funds to the
province, and if at any time the provincial treasurer shall ascertain to what municipality such funds were due he shall reimburse
such municipalities for the amounts respectively due them from
provincial funds. The stamps required by law for the collection Stamps.
of taxes shall be furnished to provincial treasurers by the Insular
Treasurer, who shall obtain the same from the City Assessor and
Collector of Manila in sufficient quantities for the purposes of this
section, giving a proper receipt therefor. The provincial treasurer
receiving the stamps shall receipt for the same to the Insular
Treasurer. The Insular Treasurer shall render a monthly account- M on th
current to the Insular Auditor of the stamps furnished by him to counts of
provincial treasurers, supporting the same by proper vouchers.
Provincial treasurers shall render for each month a report of
stamps sold and stamps on hand to the Insular Auditor.

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Ltion by
1.
a nized

l y acstamps.

[See notes to section 49 (a) of the Municipal Code.]
Note 1.-SECTION 1. All provincial treasurers, municipal Salaries fixed in
councils, and other authorities of every kind in the Philippine P ine curIslands who have authority to fix the salaries of municipal
officers and employees are hereby authorized and directed
to fix such salaries in Philippine currency instead of in Mexican currency, anything in existing law to the contrary notwithstanding. All such salaries heretofore fixed in Mexican
currency shall, after January first, nineteen hundred and
four, be payable in Philippine currency at the same amounts
as now provided by law in Mexican currency, and shall
remain fixed at such amounts in Philippine currency until
changed by competent authority.
SEC. 3. On and after January first, nineteen hundred and Basis of conversion of Mexifour, all compensation that is provided by law for Insular or can.
provincial officers and employees, wherever such compensation
is fixed in Mexican currency, and all official fees and charges,
Insular, provincial, or municipal, wherever such fees are fixed
in Mexican currency, shall be payable in Philippine currency
on the basis of one Philippine peso for one Mexican dollar.Act 1032, December 28, 1903.
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