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 MUNICIPAL CODE.

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whatever, except fines as provided in section eighteen, subsection -exceptions.
(h), fees for the granting of the privilege of fisheries, the issuing
of certificates of ownership of large cattle, and of the transfer of
title to the same, tolls from ferries operated by the municipality,
fees from municipal stables, municipal pounds, municipal markets,
municipal slaughterhouses, municipal bath houses, and municipal
cemeteries; license fees for theatrical performances, horse races,
circuses, cockpits and cockfighting, and the training of fighting
cocks; which shall be collected by the municipal treasurer in the
manner prescribed by ordinance of the municipal council. The Receipts.
provincial treasurer or his deputy shall give receipt for all municipal funds collected by him, showing the date of each payment, the
name of the person making it, the amount of the payment, and on
what account it was collected. He shall give notice to the presi- Notice to president.
dent of the coming of himself or his deputy one week before the
quarterly visit of himself or deputy to the municipality, and the Posting.
president shall cause the same to be posted at the main entrance
of the municipal building and in a public and conspicuous place in
each barrio.
The municipal treasurer shall turn over to the provincial treas- Municipal treasurer to turn over
urer or his deputy, upon his visit to the municipality, all revenues revenues.
collected subsequent to the last visit of the treasurer or his
deputy: Provided, That taxes collected by a deputy of a provin- Proviso.
cial treasurer shall not be transferred to himself in his capacity as
a municipal treasurer but shall be turned over to the provincial
treasurer or his deputy specially authorized for that purpose, who
shall be other than the municipal treasurer.
Except in case of seizure or as a measure of safety the municipal Municipal share
share of funds collected shall not be removed from the municipality but shall be paid over to the municipal treasurer by the
provincial treasurer or his specially authorized deputy prior to his
departure from the municipality, and shall thereupon become
available for appropriation by the municipal council and not
before.
The books, accounts, papers, and cash of the municipal treas- Inspection of
municipal treasurer shall at all times be open to the inspection of the provincial urer's books, etc.
treasurer or his deputy specially authorized for that purpose, and
at least once in every three months the office of each municipal
treasurer shall be so examined. In case such an examination dis- Seizure of office.
closes a shortage in the cash which should be on hand, it shall be
the duty of the provincial treasurer, or his deputy making the
examination, to seize the cash, books, accounts, and papers, verifying the amount of cash so seized in the presence of at least two
municipal councilors or other municipal officers who shall certify
to the correctness of the amount so seized. The provincial treas- Suspension.
urer shall thereupon suspend from office the municipal treasurer in default, and immediately report the suspension to the
provincial board for its action. The provincial treasurer shall Seized funds.
treat the funds so seized as a municipal deposit in his accounts
pending a decision of the matter by the provincial board or the
appointment of a new municipal treasurer or an acting municipal
treasurer duly qualified to receive said funds.
Upon seizure of the office the sureties of the defaulting officer Sureties.
shall be at once notified.