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.

50 THE MUNICIPAL CODE.
Irregularities in SEC. 86. No court shall declare any such sale invalid by reason
proceedings. of any irregularities or informalities in the proceedings of the
officer charged with the duty of making the sale or by reason of
failure by him to perform his duties within the time herein specified for their performance, unless such irregularities, informalities,
or failures shall have impaired the substantial rights of the
taxpayer.
Willful omis- SEC. 87. Any officer charged with the duty of assessing real
sions from tax
lists. property who shall willfully omit from the tax lists real property
which he knows to be lawfully taxable shall be guilty of a misdemeanor and punishable by a fine not exceeding one thousand
pesos, or imprisonment not exceeding two years, or both, in the
discretion of the court.
Willful omis- SEC. 88. Any officer charged with the duty of listing or collectsions of license
taxes. ing license or privilege taxes who shall willfully omit to list or
collect the same or any part thereof shall be guilty of a misdemeanor and subject to the penalties provided in section eightyseven.
Acceptance of SEC. 89. Any officer charged with any duty in connection with
the assessment or collection of taxes who shall accept a bribe to
influence his official action therein shall be guilty of a misdemeanor and subject to the penalties provided in section eightyseven.
Offering bribes. SEC. 90. Any person offering a bribe to an officer charged with
any duty in connection with assessing or collecting taxes for the
purpose of influencing his official action shall be guilty of a misdemeanor and subject to the penalties provided in section eightyseven.
CHAPTER VIII.
Provisional sec- PROVISIONAL SECTIONS.
tions.
Petition to or- SEC. 91. When ten or more residents of the territory of a former
ganize. pueblo, which has no lawfully organized government, shall sign
and file a petition with the Commission asking for the organization of a municipality under this Act, the Commission shall, if
Appointment of it deems it wise, grant the petition by appointing the chairman
chairman. of a committee of officers to effect the organization of the municGrant without ipality, as hereinafter provided; but the Commission may, without
petition. a petition, appoint such a chairman for any unorganized pueblo.
Selections by SEC. 92. The chairman so appointed shall select and appoint
chairman.
chairman. five residents of the pueblo, having the qualifications of electors
under this Act, who, with the chairman, shall constitute a committee of organization.
Proclamation of SEC. 93. The chairman shall issue a proclamation fixing the
election. time and place of holding an election, specifying the offices to be
filled, giving the number of councilors to be allotted to the
municipality pending the taking of the official census, and notifying all persons desiring to qualify as electors to appear before
the committee during the first fifteen days after the publication
Elector's oath. of the proclamation, for the purpose of taking the elector's oath,
which may be administered by any member of the committee. The
Posting. proclamation shall be posted by some member of the committee
at the main entrance of the municipal building and in one public
List of electors. and conspicuous place in each barrio. The committee shall