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.

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THE MUNICIPAL CODE.

ExpenSes not (g) Expenses not provided for in the annual estimate can only
provided for.
provided for. be incurred and paid upon authorization by the provincial treasurer at the request of the municipal council.
Increase or de- (h) At any time after the rate per centum of the land tax
crease of rate.
to be levied for the current year shall have been determined by
ordinance of the municipal council and before the time fixed by
the law for the collection of the land tax, the municipal council
may by ordinance, with the consent of the provincial board,
increase or decrease the rate per centum of the land tax already
fixed and to be levied for that year within the maximum and
minimum limits fixed by law for the levy of the land tax for
municipal purposes; and the certified copy of the action of the
municipal council in making the change shall be sent by the
municipal secretary to the provincial treasurer, who, if the provincial board approves the action of the council, shall make
collection of the tax in accordance with the amended levy.
Leasing or farm- SEC. 48. Taxes, imposts, and all other revenues of the municipaling prohibited.
ingproi ity shall not be leased or farmed by the municipal council, but
shall be collected by the provincial treasurer, or his authorized
deputies, or by the municipal treasurer, as hereinafter provided.
CHAPTER VI.

Assessment.

ASSESSMENT.

Real estate. SEC. 49. (a) The real estate of the municipality shall be valued
and assessed for taxation by a board, to consist of the president,
the municipal treasurer, and a specially authorized deputy of the
provincial treasurer, which board shall be known as the municipal
board of assessors. The president of the municipality shall be
president of the board of assessors, and the municipal secretary
shall be its secretary. The place of meeting of the board, except
when viewing land to be valued, shall be the office of the municipal
secretary.

Excessive assessments.
Credit.
Tax on reduced
assessment.

Note 1.-SECTION 1. In all cases in which land assessed
for the year nineteen hundred and two was assessed at more
than fifty per centum above the assessment of the succeeding
year, as revised by the board of tax revision, the provincial
board of every organized province is hereby-authorized and
required to reduce the assessment for the year nineteen
hundred and two to the amount fixed by the board of tax
revision for the same land for the year nineteen hundred
and three, and the provincial treasurer shall comply with
the order of the provincial board by making the reduction
upon the records of the municipality and province.
SEC. 2. In all cases in which the money has been paid
upon the excessive assessment as described in section one,
it shall be the duty of the provincial board to allow a credit
of the amount of such excess payment, to be applied upon
taxes due for the year nineteen hundred and three or some
subsequent year.
SEC. 3. In case the tax has not been paid on the excessive
assessment, then the taxpayer or the person from whom the
tax is due shall be allowed to pay the tax on the reduced
assessment without penalty at any time within three months
after the passage of this Act; and all proceedings for the
sale of land because of a delinquency of payment on the
excessive assessment as defined in section one shall be