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.

119

in his discretion, enforce the collection of the tax and the
penalty, after the same shall remain delinquent for fifteen days,
by causing the delinquent to be prosecuted before the president
of the municipality in which the delinquent shall reside, for
such delinquency, and upon conviction the person so delinquent shall be sentenced to imprisonment for ten days, and
such imprisonment shall be deemed a satisfaction of the tax Imprisonment,
and penalty and entitle the person so convicted, at the expira- certificates.
tion of his imprisonment, to the certificate as though the tax
and penalty had been paid in money.
Persons so convicted shall be required to labor * * * Labor on public
upon public works in such manner as may be directed by the works.
provincial board.
SEC. 123. Any person who uses, attempts to use, or has in Fraud and
his possession with intent to defraud the revenue, deceive deceit.
the courts, or mislead any revenue officer or other person,
any certificate of registration issued to any other person,
shall be fined in the sum of two hundred pesos.
SEC. 124. Whenever it becomes necessary in any province forSeale ofdeprtif
to employ special deputies to sell certificates of registration cates.
and when it is shown to the satisfaction of the Collector of
Internal Revenue that such certificates can not be sold by the
provincial treasurer, or his deputies, of any province without
serious detriment to the other work of his office or unnecessary expense to the Government, the Collector of Internal
Revenue may, with the consent of the Secretary of Finance
and Justice, authorize such provincial treasurer to appoint
special deputies for the sale of certificates of registration
during the first four months of the year, and every such Pay.
special deputy shall be paid at a rate not exceeding ten
centavos for each certificate sold by him, and no such special Period of emdeputy shall be employed for a period exceeding one hundred ployment.
and twenty days: Provided, That this provision is made for fo ecnomy otmnly.
the purpose of economy, and if it shall appear to the satisfaction of the Collector of Internal Revenue aAd the Secretary
of Finance and Justice that these certificates can be sold
with less expense in some other manner such special deputies
shall not be appointed.
SEC. 125. The certificate of registration provided for in Use of certifithis article may be used for purposes of identification, ad- cates.
mitted in evidence, and used for tll the purposes to which the
"cedulas personales" were were put under the Spanish laws.
Any person required by law to possess a certificate of registration who does not possess one for the proper year shall enbligatory presnot be allowed to vote in any election for public officers
in the Philippine Islands. The certificates of registration
shall be presented by the holder thereof whenever he (a)
appears in any court in any capacity whatever, (b) transacts
any, business with any public office or officer, (c) pays any
taxes or receives money from any public funds, (d) acknowledges any document before a notary public, (e) assumes
any public office whether by appointment or by election, (f)
receives any license, certificate, or permit from any public
authority. No contract, deed, or other document acknowl- Notaries public.
edged before a notary public shall be valid or be recognized
by any court unless the notary shall have certified thereon
that the certificates of registration of all of the parties thereto
have been presented to him and shall have entered in such
certificate the number, place of issue, and date of each such
certificate.-Act 1189, the Internal Revenue Law, as amended
by Act 1338.
SEC. 39. The oaths of office may be administered to provincial Oaths of office.
officers by a member of the Commission, the Secretary to the
same, the governor of the province, or any United States Army
officer stationed in the province wherein the provincial officer is