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.

INDEX TO THE MUNICIPAL CODE. 211
Treasurers, municipal-Continued. Page.
Taxpayers, list of, prepared by-sec. 67.... ---........-...... —................... - 44
Unlawful expenditure of money-sec. 46 ----------—......... --- —------- 37
Vouchers-sec. 18 (1).......-........................... 18
Warrants-secs. 18 (d), 20 (b), 21 (b), (d)...................-................... 15,20
(See also Officers, municipal.)
Treasurers, provincial:
Assessments, reduction-Notes 1 and 2 to sec. 49 (a).-....................... 38, 39
Bonds of municipal officers-sec. 17 -........-..... —......-..... ----.....- 14
Cart and sledge tax, part of proceeds paid to-sec. 43 (j)........................ 35
Consolidated municipalities, audit of accounts, etc.-Note 1 to sec.
4 (b) -...-........ -—... -.-....... — 5
Councils, municipalAnnual reports-sec. 47 (e), (f).....................-.......................... 37
Office for collection of taxes provided by-sec. 73-......... — -... -..... 46
Estimates of revenues, shortage in-sec. 47 (f)........ — --—...... 37
Expenditures not provided for, authorization-sec. 47 (g)..... —.-.... 38
Funds, municipalDeposited with, when-sec. 21 (e)............................................. 20
Turning over to municipal treasurers-sec. 72...-........-......... 45
Presidents, municipalAssistance by-sec. 18 (e)....................... —....................... 15
Notice to-sec. 72 -....-.... —....-.......-............. 45
Seized municipal funds-sec. 72............ —...-........ —.. 45
Taxes —
Collection of-sees. 48, 69, 72.....-........-. ----------—. 38, 44, 45
Delinquent, seizure of property-sec. 75 —...-........... --- -. 46
Receipts for-sec. 72.. ---.....-......................... 45
Sales for. (See Tax sales.)
Time for payment, proclamation-sec. 74...........-. —..-..... --- 46
Turning over-secs. 70-72. —.- -.-.................................. 44, 45
Uncollected, account-sec. 71 (b).... —........................................ 44
TaxpayersDelinquent, record of-sec. 75-............. --- —----------- 46
Lists of, transmitted to-sec. 67 -.............. — - -—....... 44
Record of, kept by-sec. 66..-.......-......... -—....- - 43, 44
Treasurers, municipalAnnual statements-sec. 46 -.............. ---.... —. 36, 37
Appointment of-sec. 18 (1)............................................... 18
Defalcations by, notice to fiscal-sec. 72...-...... ---........... 46
Deposit of funds by, with-sec. 21 (e).............-.................... 20
Deputies of, may be, compensation-sec. 22......... —.. --—....... 20, 21
Malversation of funds, report to fiscals by-sec.,21 (e)................... 20
Seizure of office-sec. 72 -... --- — --- - 45
Statement of receipts and expenditures, copy to-sec. 21 (c)....... 20
Suspensions of-sec. 72.....-.......... ----....-... -—. 45
Unlawful expenditure of money-sec. 46..-...........- —.. ----.... 37
Tuition fees-sec. 43 (g)....................-.......-.............................. 35
United States Government, lands, buildings, etc., tax exemption-sec.
4 3 (a ) --—......... -.................................. 33
Vacancies:
Board of election judges-sec. 10... —.....-....-....................-... —... ----- 10
Councilors-sec. 39 (b) —........ —...................... --- —-------------------—.. 24
Declared by councils, when-sec. 25-. —.............................. 22