"SEC. 78. Each person delinquent in the payment of real property taxes, and all persons known to have liens thereon or to be tenants thereon, shall immediately be notified of the delinquency by the provincial treasurer by a notice deposited in the post-office, postage prepaid, and addressed to him at his last-known place of residence, or to the municipality and barrio in which his delinquent property is situated. Such notice shall clearly state the amount of taxes due and the penalty which will be added if payment is made within six months from delinquency and the penalty which will be added if payment is made thereafter, together with a statement that at the expiration of one year from the date of delinquency, unless the tax and penalties be sooner paid or the tax shall have been judicially set aside, the delinquent real property will be forfeited and escheat to the Government of the Philippine Islands, and that he will be dispossessed of such property and all occupants and tenants thereon will be ejected, and thereafter the full title thereto will be and remain in the said Government."

SEC. 19. Section seventy-nine of said Act is hereby amended to read as follows:

"SEC. 79. After the expiration of one year from the date the delinquency began, the provincial treasurer, or his deputy, shall issue to the municipal president his certificate describing the parcel of land upon which said taxes are delinquent, stating the date upon which and the persons to whom the notice required by the preceding section was sent and the amount of the taxes, penalties, and costs due thereon, and requiring him to eject therefrom all tenants or occupants thereof. Such president shall immediately cause the tenants or occupants thereof to be ejected and kept therefrom by the municipal police, and to that end may employ such force as may be necessary. Within ninety days after ejectment the owner or his legal representative or any person having a lien on said property or a lease thereof may satisfy said taxes, penalties, and costs and redeem said property by paying the amount thereof then due, and such payment shall constitute a lien upon the property and such person shall be entitled to recover from the original owner the amount so paid by him, or he may retain the same from any rent due or owing from him to such person for the real property on which such taxes were paid. Such redemption shall operate to relieve said property from the lien of said tax and to divest the Government of its title to the same. In case such redemption be not made within the time above specified the Government of the Philippine Islands shall have an absolute, indefeasible title to said real property. Upon the expiration of the said ninety days, if redemption be not made, the provincial treasurer shall immediately notify the Director of Lands of the forfeiture and furnish him with a description of the property, and said Director of Lands shall have full control and custody thereof to lease or sell the same or any portion thereof in the same manner as other public lands are leased or sold: Provided, That the original owner, or his legal representative, shall have the right to repurchase the entire amount of his said real property, at any time before a sale or contract of sale has been made by the Director of Lands to a third party, by paying therefor the whole sum due thereon at the time of ejectment together with a penalty of ten per

centum. The gross proceeds of such sale shall be divided equally between the Bureau of Lands and the governments of the province and municipality in which the real property is situated. All deeds, certificates, blanks, and forms, except those pertaining to accounting, shall be prescribed by the Executive Secretary."

SEC. 20. Section eighty-five of said Act is hereby amended to read as follows:

"SEC. 85. No court shall entertain any suit assailing the validity of a forfeiture under this Act until the taxpayer shall have paid into court the amount due thereon, together with the penalties and costs. If he fail in his action he may elect to receive back his deposit or to treat it as a payment of taxes, penalties, and costs as of the date of deposit and to have possession of the land restored to him."

SEC. 21. Subsection (g) of section twenty-two, and sections fortyeight, eighty-one, eighty-two, and eighty-six of said Act are hereby repealed.

SEC. 22. The public good requiring the speedy enactment of this bill, the passage of the same is hereby expedited in accordance with section two of "An Act prescribing the order of procedure by the Commission in the enactment of laws," passed September twentysixth, nineteen hundred.

SEC. 23. This Act shall take effect on its passage, except sections twelve and thirteen, which shall take effect as therein provided. Enacted, October 12, 1907.

[No. 1792.]

AN ACT Providing, with the consent of the Secretary of War first had, for a system of money and property accountability for the government of the Philippine Islands and its subordinate branches, and repealing acts numbered ninety, one hundred and forty-five, two hundred and fifteen, three hundred and twenty-eight, nine hundred and nine, fourteen hundred and two, and all acts and parts of acts in conflict herewith.

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

SECTION 1. This Act shall be known as the "Accounting Act," and shall not be considered as amended or repealed in any part by subsequent legislation, unless specifically so stated in the amending or repealing Act.

THE AUDITOR.

SEC. 2. There shall be an Auditor for the Islands, who shall be Director of the Bureau of Audits, and who shall be appointed by the Secretary of War, with the concurrence of the Governor-General and the approval of the Philippine Commission. The duty of the Auditor shall be to examine, audit, and settle all accounts pertaining to the revenues and receipts from whatever source of the Insular Government and of the city of Manila, including trust funds and funds derived from bond issues; and to audit, in accordance with law and administrative regulations, all expenditures of funds or property pertaining to or held in trust by the Insular Government and the city of Manila. He shall, through a corps of district auditors, perform a like duty with respect to the revenues, receipts, and expendi

tures of the provinces, municipalities, townships, settlements, or other governmental branches.

He shall keep the general accounts of the Government and preserve the vouchers pertaining thereto.

It shall be the duty of the Auditor to bring to the attention of the proper administrative officer expenditures of funds or property which, in his opinion, are irregular, unnecessary, excessive, or extravagant.

SEC. 3. There shall be a Deputy Auditor, two assistant auditors for the Islands, and a chief district auditor, to be appointed in the same manner as the Auditor. They shall sign such official papers as the Auditor may designate and perform such other duties as the Auditor may prescribe. In case of the death, resignation, sickness, or other absence of the Auditor from his office from any cause, the Deputy Auditor shall have charge of the Bureau of Audits as Acting Auditor. In case of the absence from duty from any cause of both the Auditor and the Deputy Auditor, one of the assistant auditors, or the chief district auditor, to be designated by the Governor-General, shall have charge of the Bureau as Acting Auditor.

SEC. 4. There shall be a chief clerk to the Auditor, to be appointed by the Auditor, subject to the provisions of the Philippine Civil Service Act, and the chief clerk shall perform such duties as may be prescribed by the Auditor.

SEC. 5. The official title of the Auditor, to be affixed to his official signature, shall be "Auditor for the Philippine Islands," and the official title of the Deputy Auditor shall be "Deputy Auditor for the Philippine Islands:" Provided, That for the sake of brevity the words "Auditor" and "Deputy Auditor" may be used where the full title. of the office otherwise appears on the document or paper requiring signature, and that as a distinctive title the words "Insular Auditor may be used.

SEC. 6. The jurisdiction of the Auditor over accounts, whether of funds or property, and all vouchers and records pertaining thereto, shall be exclusive. With the approval of the Governor-General he shall from time to time make and promulgate general or special rules and regulations not inconsistent with law covering the methods of accounting for public funds and property, and funds and property held in trust by the Insular Government or any of its branches: Provided, That any Director of Bureau or other officer accountable for public funds or property under the provisions of this Act may require such additional reports or returns from his subordinates or others as he may deem necessary for his own information and protection.

The decisions of the Auditor shall be final and conclusive upon the executive branches of the Government, except that appeal therefrom may be taken by the party aggrieved or the head of the Department concerned, within one year, in the manner hereinafter prescribed. The Auditor shall, except as hereinafter provided, have like authority as that conferred by law upon the several Auditors of the United States and the Comptroller of the United States Treasury, and is authorized to communicate directly with any person having claims before him for settlement, or with any Department, officer, or person having official relations with his office.

SEC. 7. The Auditor shall forward to the Secretary of War, as soon as practicable and within sixty days after the expiration of each

month, a statement of all receipts of the Government of whatever class, and payments of moneys made on warrants or otherwise during the preceding month, and such other statements of the finances of the Government as may be required by the Secretary of War.

SEC. 8. As soon after the close of each fiscal year as the accounts of said year may be examined and adjusted, the Auditor shall submit to the Governor-General, the Philippine Commission, and the Secretary of War an annual report of the fiscal concerns of the Government, showing the receipts and disbursements of the various Departments and Bureaus of the Insular Government and of the various provinces and municipalities, and make such other reports as may be required of him by the Governor-General, the Philippine Commission, or the Secretary of War.

SEC. 9. In the execution of their duties the Auditor, the Deputy Auditor, the assistant auditors, the chief district auditor, and the district auditors are authorized to summon witnesses, administer oaths, and to take evidence, and, in the pursuance of these provisions, may issue subpoenas and enforce the attendance of witnesses in the manner provided in the case of provincial fiscals in section two of Act Numbered Three hundred and two.

SEC. 10. The Auditor shall have and keep an official seal, upon which shall be engraved the following design: "Office,Auditor for the Philippine Islands, official seal." The Auditor shall affix his official seal to all copies or transcripts of papers in his office which he may be required to certify.

THE TREASURER.

SEC. 11. There shall be a Treasurer of the Islands, to be appointed in the same manner as the Auditor, who shall be Director of the Bureau of the Treasury. The Treasurer of the Islands shall receive and safely keep all moneys arising from the revenues and receipts of the Islands from whatever source derived, including trust and depositary funds of whatever nature, and shall keep proper accounts thereof in permanent books of record, and shall disburse the same only on warrants, countersigned by the Auditor or his designated subordinate, or otherwise in accordance with law, and he shall be held responsible for indorsements upon such warrants except as hereinafter provided: Provided, That depositary funds shall be disbursed upon the official check of the officer or agent in whose name such funds were deposited. The official title of the Treasurer to be affixed to his official signature shall be "Treasurer of the Philippine Islands:" Provided, That for the sake of brevity the words "Treasurer" and "Assistant Treasurer" may be used where the full title of the office otherwise appears on the document or paper requiring signature and that as a distinctive title the words "Insular Treasurer" may be used.

SEC. 12. There shall be an Assistant Treasurer of the Islands, to be appointed in the same manner as the Auditor. The duties of the Assistant Treasurer shall be, under the supervision of the Treasurer, to receive and disburse cash in the office of the Treasurer, to have charge of the cash room, and to perform such other duties as the Treasurer may assign to him. He shall have charge of the Bureau of the Treasury in case of the death, resignation, sickness, or other absence of the Treasurer.

SEC. 13. The Secretary of Finance and Justice is authorized to designate, from time to time, either the chief clerk, the paying teller, or the receiving teller of the Bureau of the Treasury as Acting Assistant Treasurer during the absence of the Assistant Treasurer and when the Assistant Treasurer, by virtue of his office, is performing the duties of Acting Treasurer. In the absence of both the Treasurer and the Assistant Treasurer the employee so designated shall take charge of the Bureau as Acting Treasurer.

SEC. 14. The Treasurer shall render daily accounts of the receipts and disbursements of his office and submit the same to the Auditor. In rendering such accounts the Treasurer shall charge himself with all funds received during the period covered by the account, and shall credit himself with all funds paid upon warrants, which warrants shall be submitted with his accounts to the Auditor for examination: Provided, That the Insular Treasurer shall have the custody of all paid warrants for two years after the date of their issue, when his responsibility for indorsements thereon to the Government and to the payee shall proscribe and cease, and they shall thereafter be filed with the Auditor.

SEC. 15. The Treasurer shall forward to the Secretary of War, through the Bureau of Audits, for certification, not later than ten days after the expiration of each month, such report, duly certified, as may be required of moneys received, together with a statement of disbursements made.

SEC. 16. The Treasurer and Assistant Treasurer shall give bonds, to be approved by the Governor-General, for the faithful performance of the duties of their respective offices, in such amounts as shall from time to time be fixed by the Govenor-General. An additional separate record of such bonds shall be kept in the office of the Auditor.

TREASURER'S RECEIPTS.

SEC. 17. The Treasurer shall issue receipts for all moneys received by him pertaining to the Insular Government or the city of Manila, which shall be numbered consecutively, a series for each fiscal year, and shall bear the date upon which deposit was actually made and show from whom and on what account received. All such receipts shall be registered and countersigned by the Auditor or his duly authorized subordinate, without which they shall be invalid, and for this purpose the Treasurer shall transmit all receipts when issued to the Auditor, who, after registry and countersignature, shall transmit such receipts to the depositor.

WARRANTS.

SEC. 18. Warrants upon the Treasurer for the payment of public moneys shall be issued by the Director of Bureau or other person charged by law with the control of an appropriation, or by such subordinate as shall be designated for such duty by the head of the Department to which such Bureau or Office pertains, either to the order of any creditor of the Government or to the order of an officer or agent designated under the provisions of section twenty of this Act for disbursement for official purposes, but in the latter case the words "advance for official expenditures" shall be plainly stated