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. 115
Fourth. All taxes on fermented liquors and the manufacture
and sale thereof.
Fifth. All taxes on tobacco and snuff and the manufacture
and sale thereof.
Sixth. All taxes on cigars and cigarettes and the manufacture and sale thereof.
Seventh. All taxes on the manufacture of matches.
Eighth. All taxes on banks and bankers.
Ninth. All taxes on insurance companies.
Tenth. All taxes on forestry products.
Eleventh. All taxes on valid perfected mining concessions
granted prior to April eleventh, eighteen hundred and ninetynine.
Twelfth. All taxes on business, manufacture, and occupation.
SEC. 148. The proceeds of the following taxes shall be for For municipalithe exclusive benefit of the municipality wherein the same ties exclusively.
are assessed and collected:
License taxes on theaters, museums, cockpits, and concert
halls, pawnbrokers, circuses, and billiard rooms.
SEC. 149. The proceeds of the poll or cedula personal tax Cedula taxes.
shall be one-half for the benefit of the provincial government
and one-half for the benefit of the municipal government
wherein the same are assessed and collected.
SEC. 150. Of the revenues accruing to the Insular Treasury For provincial
by virtue of the provisions of this Act, ten per centum shall governments.
be set apart for the benefit of the provincial governments for
general provincial purposes, and fifteen per centum shall be For municipal
set apart for the municipal governments for general munic- governments.
ipal purposes in accordance with law. The amounts thus
set aside shall be apportioned among the several provinces Apportionment.
and municipalities in proportion to their respective populations as shown by the census of nineteen hundred and three
and shall be returned by settlement warrant to the provincial
treasurers and the city of Manila quarterly, after January
first, nineteen hundred and five, for disbursement and for
payment to the proper municipalities. Such return shall be
made as soon after the close of each quarter as the accounts
of the collections for said quarter shall have been settled and
adjusted by the Auditor and for this purpose a permanent
appropriation of the sums so required is hereby made: Pro- Application of
vided, That of the fifteen per centum of the revenues set funds by municapart by this section for the benefit of the several municipal ipalities.
governments, one-third thereof shall be utilized solely for the
purposes of the maintenance of free public primary schools
in the respective municipalities; including the payment of
teachers, the building of schoolhouses, and other expenditures
appertaining to the maintenance of the public schools. For City of Manila.
the purpose of this Act the city of Manila shall be deemed
as a municipality and as a province, so that in the apportionment to the several provinces and municipalities it shall
receive on a basis of twenty-five per centum: And provided
further, That the amount to be apportioned for the Moro Moro Province.
Province and the municipalities therein shall accrue to the
treasury of the Moro Province without division and shall
constitute a part of the general funds of the Moro Province
to be expended in the discretion of the legislative council for
provincial, district, and municipal purposes.-Act 1189, The
Internal Revenue Law, as amended by Act 1283.
[For forest taxes and charges see the Forest Act, 1148.]
SEC. 19. Should the Governor-General have reason to believe Suspensions, re-,movals, and reinthat any provincial officer is guilty of disloyalty, dishonesty, statements by
oppression, or misconduct in office, he may suspend him'from the Go^vernor-Gen