RULE 45. The Auditor shall forward to the Secretary of War, not later than ten days after the expiration of each month, a full and complete report of all moneys received by the Treasurer during the preceding month, as shown by the entries made from the Treasurer's receipts retained in the Auditor's office; a statement of all advances of moneys made on warrants during the preceding month, and an itemized statement of all disbursements and expenditures audited during the preceding month.

OFFICIAL TITLE OF AUDITOR AND DEPUTY AUDITOR.

AUDITOR'S SEAL.

RULE 46. The official title of the Auditor, to be affixed to his official signature, shall be "Auditor for the Philippine Archipelago," and the official title of the Deputy Auditor shall be "Deputy Auditor for the Philippine Archipelago.

RULE 47. The Auditor shall have and keep an official seal, upon which shall be engraved the following design: "Office, Auditor, Philippine Archipelago-Official Seai." The Auditor shall affix his official seal to each warrant issued by the Military Governor, if the same shall be countersigned by him, and to all copies or transcripts of papers in his office which he may be required to certify officially.

TREASURER OF THE ISLANDS.

RULE 48. The Treasurer of the Islands shall receive and safely keep all moneys arising from the revenues of the Islands, from whatever source derived, and shall keep a properly detailed account thereof in permanent books of record, in which such revenues and all receipts shall be entered under appropriate heads, with the name of the agents, officers and persons from whom received and the dates of receipt.

RULE 49. All moneys received on account of the Department of Customs shall be credited to the account of Customs Receipts; all moneys received from the Department of Post-Offices shall be credited to the account of Postal Receipts; all moneys received from internal taxes and duties, as distinct from Customs Receipts and Postal Receipts, shall be credited to the account of Internal Revenue Receipts; and all moneys received from other sources shall be credited to the account of Miscellaneous Receipts.

RULE 50. The accounts of the Treasurer shall be kept in the money in which it is received and disbursed, but in all reports made to the Secretary of War the amounts therein shall be stated in the money of the United States at the authorized rate of conversion.

RULE 51. The Treasurer shall issue receipts in duplicate for all moneys received by him, which shall be numbered consecutively, and shall bear the date upon which the deposit was actually made and show from whom, and on what account received, and the amounts in money of the United States; and also, when paid in any foreign coin or currency, the amounts and kind of foreign money in which payments were made shall be stated upon the receipts, and the rates at which the same are reduced to money of the United States.

RULE 52. All receipts, original and duplicate, issued by the Treasurer shall be registered and countersigned by the Auditor of the Islands, without which they shall be invalid, and for this purpose the Treasurer shall, immediately upon issuing each receipt in duplicate, transmit both receipts to the Auditor.

RULE 53. All moneys derived from the revenues of the Islands and receipts from all sources shall be paid to the Treasurer in full, without any deduction, except as provided in the case of postal receipts.

RULE 54. Needful advances from the moneys in the hands of the Treasurer shall be made, in accordance with appropriations, to the proper officers authorized to disburse the same, for the purpose of paying the necessary and proper expenses of collecting the revenues, auditing the accounts, and such other legitimate expenses connected with the Military Government of the Islands as are not specifically appropriated for by the Congress of the United States.

RULE 55. Such advances of moneys in the hands of the Treasurer shall be made upon warrants based upon requisitions showing under what appropriation the money is to be expended. Upon the approval of such requisitions by the Military Governor and the allowance of the same by the Auditor, the proper warrants thereon shall be issued by the Military Governor and countersigned by the Auditor.

RULE 56. No payment shall be made by the Treasurer except upon warrants issued by the Military Governor and countersigned by the Auditor, and such warrants when paid and accompanied by the proper evidence of payment, which shall be the endorsement of the payee, shall be the vouchers upon which the Treasurer shall receive credit in the settlement of his accounts.

RULE 57. All warrants drawn by the Military Governor upon the Treasurer shall be debited on the books of the Treasurer to the moneys in his hands not otherwise appropriated, the service and appropriation for which the warrant is drawn to be entered in every case. No warrant shall be paid by the Treasurer until the same is countersigned by the Auditor.

RULE 58. The Treasurer shall render monthly accounts of the receipts and expenditures of his office, and submit the same to the Auditor for examination and settlement, not later than ten days after the expiration of each month. In rendering such accounts the Treasurer shall charge himself with all moneys received during the period covered by the account, under the appropriate funds or heads of account, and furnish therewith Abstracts showing in detail the amounts received under each head, from whom received, and giving the numbers and dates of the receipts issued therefor.

RULE 59. He shall credit himself with all moneys paid on account of the service for which such money is appropriated, and file with his account Abstracts showing in detail the amounts paid under each head, to whom paid, and giving the numbers and dates of the warrants issued in payment, which warrants shall be filed with his account, submitted to the Auditor.

RULE 60. The Treasurer shall forward to the Secretary of War, not later than ten days after the expiration of each month, a full and complete report, duly certified, of all moneys received by him, together with an itemized statement of all disbursements; and shall also transmit a duly certified copy of the same to the Military Governor.

OFFICIAL TITLE OF THE TREASURER, AND OFFICIAL BOND. RULE 61. The official title of the Treasurer, to be affixed to his official signature, shall be "Treasurer of the Philippine Archipelago. RULE 62. He shall give bond with sufficient sureties, to be approved

by the Philippine Commission, for the faithful performance of the duties of his office, in such amount as shall from time to time be fixed by the Philippine Commission.

POWERS AND DUTIES OF THE MILITARY GOVERNOR IN THE ACCOUNTING SYSTEM OF THE ISLANDS.

EXAMINATION OF ACCOUNTS.

RULE 63. The Military Governor shall make, quarterly, and oftener if deemed expedient, an examination of the books and accounts of the Auditor and Treasurer, and a comparison of the results shown by the same, and also an examination and count of the moneys in the hands of the Treasurer, and submit his report thereon to the Secretary of

War.

APPROVAL OF REQUISITIONS.

RULE 64. All requisitions for the advances of money from funds in the hands of the Treasurer, to officers or agents authorized to disburse the same, shall be approved by the Military Governor, when submitted in proper form, and the advances of money asked for are in accordance with appropriations made.

RULE 65. Such requisitions shall be made pursuant to appropriations and shall cite the particular appropriation under which the requisition is made.

RULE 66. Such requisitions shall be forwarded by the officer or agent making the same to the Auditor, who shall endorse thereon the condition of the account of the officer or agent asking for the advance of money, as disclosed by the books of his office, and also the amount of credits shown by any account of such officer or agent remaining unsettled in the Auditor's office. The requisition shall then be submitted to the Military Governor for approval.

WARRANTS.

RULE 67. The Military Governor shall issue and sign all warrants for the payment of moneys from the funds in the hands of the Treasurer, which warrants shall be drawn in accordance with requisitions as approved, or certificates of settlement, as the case may be, and no warrants shall be valid unless countersigned by the Auditor.

In case of the absence or disability of the Military Governor he may designate an officer of the Military Government to sign in his stead warrants drawn in conformity to approved requisitions or certificates of the Auditor.

RULE 68. The proper authority for the issue of an accountable warrant for the advance of moneys to authorized disbursing officers or agents, for the purpose of defraying necessary and legitimate expenses, shall be the requisition of such officer, in accordance with an appropriation already made, which requisition must, prior to the issuing of the warrant, be approved by the Military Governor and allowed by the Auditor.

RULE 69. The proper authority for the issue of a settlement warrant, in payment of a balance found due by the Auditor upon an account settled and certified by him shall be the Auditor's certificate to the Military Governor of such settlement.

RULE 70. Wherever the term "appropriation" is used in these

Rules and Instructions, the appropriations made by the Philippine Commission, or other legislative body in the Philippine Archipelago, recognized by the United States government, is referred to.

TITLE TO BE OBSERVED IN THE RENDITION AND CERTIFICATION OF

ACCOUNTS.

RULE 71. All accounts of the Treasurer of the Islands, and of the various officers and agents authorized to collect the revenues, receive moneys, and make disbursements, and all other accounts subject to examination and settlement by the Auditor, shall be with "The Military Government of the Philippine Archipelago," and all balances certified by the Auditor shall be certified as due to or from said Military Government, as the case may be.

APPEALS FROM THE ACTION OF THE AUDITOR.

RULE 72. Any person aggrieved by the action or decision of the Auditor in the settlement of his account or claim by that officer may within one year take an appeal in writing to the Military Governor, which shall specifically set forth the particular action of the Auditor to which exception is taken, with the reasons and authorities relied on for reversing such action. If the Military Governor shall confirm the action of the Auditor he shall so indorse the appeal and transmit it to the Auditor, and the action of the Auditor shall thereupon be final and conclusive. Should the Military Governor fail to sustain the action of the Auditor, he shall forthwith report his grounds of disapproval to the Secretary of War, together with the appeal and the papers necessary to a proper understanding of the matter. The decision of the Secretary of War in such case shall be final and conclusive. SEC. 2. Nothing herein contained shall be construed to prevent the Philippine Commission from making such provision by further legislative act for examination and auditing by the Auditor of accounts of provincial and municipal collecting and disbursing officers in his office or by traveling agents as may seem to the Commission advisable.

SEC. 3. All orders of the Military Governor, and acts of the Philippine Commission, or parts thereof, which are in conflict with this act are hereby repealed.

SEC. 4. The public good requiring the speedy enactment of this act, 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 Sept. 26, 1900.

SEC. 5. This act shall take effect on its passage.
Enacted, February 28, 1901.

[No. 91.]

AN ACT fixing the salaries of the auditor for the Philippine archipelago, of the deputy auditor and of the chief clerk and reorganizing the office of the auditor.

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

SECTION 1. The Auditor for the Philippine Archipelago shall receive an annual compensation of six thousand dollars ($6,000.00).

The Deputy Auditor shall receive an annual compensation of four thousand dollars ($4,000.00), and the Chief Clerk of the Auditor shall receive an annual compensation of two thousand, two hundred and fifty dollars ($2,250.00).

SEC. 2. In addition to the officers whose salaries are fixed in the preceding section, there shall be employed in the office of the Auditor for the Philippine Archipelago: seven clerks of Class 6, five clerks of Class 7, six clerks of Class 8, nine clerks of Class 9, two clerks of Class 10, two clerks of Class A, two clerks of Class B, two clerks of Class C, two clerks of Class D, two clerks of Class E, two clerks of Class F, two clerks of Class I, and three messengers at a compensation at the rate of one hundred and fifty dollars ($150.00) per annum. The foregoing classification is that provided in civil service rule 12, adopted by the Civil Service Board under the provisions of the civil service act, in accordance with which the clerks and employees specified in this section are to be appointed. The clerks provided in this section shall receive the compensation fixed for their respective classes in said civil service rule 12.

SEC. 3. The public good requiring the speedy enactment of this 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. 4. Act No. 20, entitled "An Act to Reorganize the Office of the Auditor of the Islands," enacted October 10, 1900, is hereby repealed, the repeal to take effect from and after April 1, 1901.

SEC. 5. Except as provided in the preceding section, this act shall take effect on its passage.

Enacted, February 28, 1901.

[No. 92.]

AN ACT extending the provisions of "The provincial government act" to the

province of Bataan.

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

SECTION 1. All the provisions of an act entitled "A General Act for the Organization of Provincial Governments in the Philippine Islands," enacted February 6, 1901, shall apply to and govern the establishment of a provincial government in that territory in the Island of Luzon known as the Province of Bataan, with such exceptions, modifications and supplementary provisions as are hereinafter contained.

SEC. 2. The compensation to be paid provincial officers of the Province of Bataan shall be at the following rate per year, in money of the United States:

For the Provincial Governor, one thousand, five hundred dollars ($1,500);

For the Provincial Secretary, one thousand, one hundred dollars ($1,100);

For the Provincial Treasurer, one thousand, eight hundred dollars ($1,800);

For the Provincial Supervisor, one thousand, five hundred dollars ($1,500);