For the Provincial Secretary, one thousand, one hundred and fifty dollars ($1,150.00);

For the Provincial Treasurer, two thousand, one hundred dollars ($2,100.00);

For the Provincial Supervisor, one thousand, seven hundred dollars ($1,700.00);

For the Provincial Fiscal, one thousand, three hundred dollars ($1,300.00).

The salary of provincial officers shall be payable monthly so that one-twelfth (1) of the annual salary shall be paid on the last day of each calendar month.

Each provincial officer shall be allowed his necessary and actual traveling expenses, not exceeding two dollars ($2.00) per day, while absent from the capital of the province on official business. The allowance shall be made by the Provincial Board upon the certificate of the officer that the travel was necessary for the public business, and shall not be paid until the account, accompanied by the resolution of the Board approving the same, shall be forwarded to the Insular Treasurer and by him approved.

SEC. 3. The bond of the Provincial Treasurer shall be eight thousand dollars ($8,000.00), until the first day of March, 1902, when, in view of the collection of the land tax, the Commission may require a new bond or an additional bond to cover the probable increase of the funds of which the Provincial Treasurer shall have custody at any one time. The bond to be given shall be conditioned to secure on the part of the Provincial Treasurer that he shall account for the internal revenue collections coming into his hands as Internal Revenue Collector; the taxes collected by him for each municipality; for the Province; and for the Central Government. The form of the bond shall be prescribed by the Insular Treasurer. If upon the request of the Commission, the Military Governor shall detail any military officer to fill a provincial office, no bond shall be required of him and no salary shall be paid him until July 1, 1901.

SEC. 4. The presidentes or alcaldes of the municipalities of the province shall meet on the third Monday in January, April, July and October to consider improvements needed in the Province and for the Provincial Government, and to make recommendations to the Provincial Board. The convention shall be called together by the Provincial Secretary and shall elect a chairman for each quarter's session. The Provincial Secretary shall act as Secretary of the convention, and shall certify its recommendations to the Provincial Board.

SEC. 5. The capital of the Province shall be at the town of Malolos. SEC. 6. The Provincial Board of Bulacan shall have authority to unite with the Provincial Boards of the Provinces of Pampanga and Tarlac, and with the Manager of the Manila and Dagupan Railroad Company, in the employment of an efficient engineer or engineers to devise as economical a plan as possible for protecting the roads and agricultural lands and towns of the three Provinces, and the roadway and bridges of the Manila and Dagupan Railroad, from the destructive effect of floods in the Tarlac, Bamban and Rio Grande del Pampanga rivers, by levees or other recognized means of protection against such floods, but the expenditure by the Provincial Board of Bulacan in such joint arrangemement shall be limited to one thousand dollars ($1,000.00). The engineer or engineers selected shall consult with the

Provincial Supervisors of the three Provinces, and shall make a report to the Provincial Board of each Province, which shall transmit the same, with its recommendations, through the Military Governor, to the Commission for further enabling legislation. SEC. 7. This act shall take effect on its passage. Enacted, February 27, 1901.

[No. 89.]

AN ACT appropriating two thousand, eight hundred and thirty-nine dollars and thirty-one cents ($2,839.31), in money of the United States, for the payment of sundry expenses of the provincial government of Benguet.

By authority of the President of the United States, be it enacted by the United States Philippine Commission, that:

SECTION 1. The following sums in money of the United States are hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, for expenses of the provincial government of Benguet:

(a) For two typewriters, two hundred and fifty dollars ($250.00); (b) For stationery, constables' badges, blank-books, stamped paper, receipts, strong boxes and officials' seals, necessary to carry out the provisions of "An Act Providing for the Establishment of Local Civil Governments in the Townships of the Province of Benguet," enacted November 22, 1900, and of "An Act Providing for the Establishment of a Civil Government in the Province of Benguet," enacted November 23, 1900, and for transportation of the same, seven hundred dollars ($700.00);

(c) For actual expenses of necessary travelling on official business by the Provincial Governor, the Provincial Secretary and the Provincial Inspector, hereby authorized, at a rate not exceeding two dollars ($2.00), per day for each official, two hundred dollars ($200.00);

(d) For salaries of two clerks, hereby authorized, at ten dollars ($10.00) each per month, from January 1 to July 1, 1901, one hundred and twenty dollars ($120.00); for salaries of two clerks, hereby authorized, at seventy-five dollars ($75.00) each per month, from March 1 to July 1, 1901, six hundred dollars ($600.00); for two Igorrote messengers, hereby authorized, at four dollars ($4.00) each per month, from March 1 to July 1 1901, thirty-two dollars ($32.00); Total, seven hundred and fifty-two dollars ($752.00);

(e) For rent of government offices, at thirty-seven dollars and fifty cents ($37.50) per month, from January 1 to July 1, 1901, two hundred and twenty-five dollars ($225.00);

(f) For the salary of the Provincial Governor from December 18, 1900, until April 1, 1901, four hundred and twenty-seven dollars and thirty-nine cents ($427.39);

(g) For the salary of the Provincial Secretary from December 18, 1900, until April 1, 1901, two hundred and eighty-four dollars and ninety-two cents ($284.92).

SEC. 2. The public good requiring the speedy enactment of this appropriation bill, the passage of the same is hereby expedited in

accordance with section 2 of "An Act Prescribing the Order of Procedure by the Commission in the Enactment of Laws," passed September 26, 1900.

SEC. 3. This act shall take effect

Enacted, February 28, 1901.

on its

passage.

[No. 90.]

AN ACT reciting an Executive order of the President of the United States, amending the Executive order of May 8, 1899, creating the offices of auditor for the islands, of deputy auditor for the islands and chief clerk of the auditor for the islands of the Philippine Archipelago, and enacting, with the concurrence and approval of the Secretary of War first had, the rules and instructions relative to the accounting system of the military government of the United States in the islands of the Philippine Archipelago.

WHEREAS, the President of the United States, upon February 23, signed the following Executive Order:

"Executive Mansion,

Washington, D. C., February 23, 1901. "The Executive Order of May 8, 1899, relating to the Philippine Archipelago, as promulgated by the Assistant Secretary of War, May 11, 1899, is hereby amended by substituting the following:

By virtue of the authority vested in me as the Commander-in-Chief of the Army and Navy of the United States, I hereby order and direct that during the maintenance of the Military Government by the United States in the Islands of the Philippine Archipelago, there is hereby created and shall be maintained the office of Auditor for the Islands, to be filled by appointment of the Secretary of War, whose duties shall be to receive and audit all accounts of the Islands.

There is hereby created and shall be maintained the office of Deputy Auditor for the Islands, to be filled by appointment of the Secretary of War, whose duties shall be to sign in the name of the Auditor such official papers as the Auditor may designate, and perform such other duties as the Auditor may prescribe. He shall have charge of the Bureau as Acting Auditor in case of the death, resignation, sickness, or other absence of the Auditor.

There is hereby created and shall be maintained in the office of the Auditor, the office of Chief Clerk, to be filled by appointment of the Auditor, and the Chief Clerk shall perform such duties as may be prescribed by the Auditor.

There shall be in the office of the Auditor such Chiefs of Division, appointed by the Auditor, subject to the provisions of the Philippine Civil Service Act, as in his judgment may be required for a proper dispatch of the business of his office and for which appropriations may be made.

There is hereby created and shall be maintained the office of Treasurer of the Islands, which shall be filled by appointment of the Secretary of War. The Treasurer of the Islands shall receive and keep all moneys arising from the revenues of the Islands, and shall disburse the same only upon warrants issued by the Military Governor and countersigned by the Auditor.

All rules and instructions necessary to carry into effect the provisions of Executive Orders relating to said Islands shall be issued by the Secretary of War, and such rules and instructions shall be in force until the same are amended or revoked by the Secretary of War."

NOW, THEREFORE, By authority of the President of the United States, and with the concurrence and approval of the Secretary of War first had, be it enacted by the United States Philippine Commission, that:

SECTION 1. The following rules and regulations shall apply to the accounting system of the Military Government of the Philippine Archipelago and shall take effect and be in force April 1, 1901:

RULES AND INSTRUCTIONS RELATIVE TO THE ACCOUNTING SYSTEM OF THE MILITARY GOVERNMENT BY THE UNITED STATES IN THE ISLANDS OF THE PHILIPPINE ARCHIPELAGO.

STATION OF OFFICERS.

RULE 1. The Military Governor of the said Islands shall be stationed in the city of Manila, and the officers appointed under the preceding sections shall be stationed at and have their offices in said city.

THE AUDITOR FOR THE ISLANDS.

RULE 2. The Auditor for the Islands shall receive, examine and settle all accounts pertaining to the revenue and receipts derived from the Islands and expenditures paid therefrom, and certify the balances thereon to the Military Governor and shall preserve the accounts and vouchers after settlement.

RULE 3. The Deputy Auditor shall sign, in the name of the Auditor, such official papers as the Auditor may designate and perform such other duties as the Auditor may prescribe. He shall have charge of the Bureau as Acting Auditor in case of the death, resignation, sickness, or other absence of the Auditor.

RULE 4. The Chief Clerk and designated Chiefs of Division shall perform such duties as may be prescribed by the Auditor.

RULE 5. The Military Governor shall issue and sign all warrants for the payments of moneys by the Treasurer, which warrants shall be submitted to the Auditor to be countersigned by him. No warrants shall be drawn for the advance of moneys except upon requisition therefor made by the proper officer, approved by the Military Governor and allowed by the Auditor in conformity to appropriations made. No warrant shall be issued for the payment of the balance found due on any account, except upon the certificate of the Auditor, upon the settlement of such accounts.

RULE 6. Warrants drawn for making advances of money from funds in the Treasurer's hands shall be denominated "Accountable Warrants," and shall be numbered consecutively, a separate series being preserved. RULE 7. Warrants drawn for the payment of balances due on accounts settled and certified by the Auditor shall be denominated "Settlement Warrants," and shall be numbered consecutively, in a separate series. RULE 8. All receipts issued by the Treasurer for moneys paid to him shall be in duplicate and shall be countersigned by the Auditor. When so countersigned, one receipt in every case shall be retained in the office

of the Auditor, and the other shall be delivered or transmitted by the Auditor to the person by whom the payment was made, after the same has been duly registered in all its particulars under its appropriate head.

RULE 9. The receipts retained by the Auditor will constitute the necessary check in his examination and settlement of the Treasurer's account of receipts, as the authority for charging the Treasurer with moneys received; and such receipts will be filed in the office of the Auditor with the accounts in which credit is taken.

RULE 10. Warrants paid by the Treasurer with the proper evidence of payment, which shall be the proper endorsement of the payee thereon, shall constitute the vouchers upon which the Treasurer shall receive credit for payments made by him, and after the settlement of his accounts by the Auditor which warrants shall be filed therewith.

RULE 11. The certificates on the settlement of accounts made by the Auditor to the Military Governor shall be numbered consecutively and filed with the respective accounts and vouchers in the office of the Auditor, who shall preserve the same. A copy of each certificate of settlement shall be filed with the Military Governor to be retained by him.

RULE 12. The Auditor shall, with the approval of the Military Governor, prescribe the forms for keeping and rendering all accounts subject to his examination and settlement, which forms shall conform substantially with those used by officers rendering accounts to the Treasury Department of the United States, and issue all necessary instructions to the officers and agents rendering such accounts.

RULE 13. And in case any officer or agent whose duty it is to collect and receive moneys arising from the revenues of the Islands of whatever kind, and to make disbursements of such moneys for any purpose, shall fail to render complete accounts of such receipts and disbursements to the Auditor, or to transmit the same within ten days after the expiration of the month to which they pertain, or shall neglect to render the same when requested to do so, it shall be the duty of the Auditor forthwith to report such case to the Military Governor for proper action.

RULE 14. There shall be in the office of the Auditor a Division of Bookkeeping, in which shall be kept proper books of entry and ledgers for recording the general accounts of receipts and expenditures pertaining to the revenues of the Islands, and the personal accounts of the agents and officers authorized to collect the same and to disburse moneys advanced by the Treasurer upon warrants as herein provided, and of all other accounts or claims allowed and certified by the Auditor, including accounts of appropriations.

ACCOUNTS OF GENERAL RECEIPTS AND EXPENDITURES.

RULE 15. The receipts issued by the Treasurer for moneys paid to him, before being countersigned by the Auditor, shall be entered, in the proper ledgers of general receipts as funds arising from Customs Receipts, Postal Receipts, Internal Revenue Receipts, and Miscellaneous Receipts respectively, or as repayments of such receipts, and in making such entries from the Treasurer's receipts the number and date of the receipt and the name and official designation, if any, of the person by whom the payment or deposit was made shall be noted. These