with interest at the rate of fifteen per centum per annum upon that sum from the date of sale to the time of instituting suit. The money so paid into court shall belong to the purchaser at the tax sale if the deed is declared invalid, and shall be returned to the depositor should he fail in his action. 66 SEC. 84. No court shall declare any such sale invalid by reason 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. "SEC. 85. Any officer charged with the duty of assessing real 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. "SEC. 86. Any officer charged with the duty of listing or collecting 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 eighty-five. "SEC. 87. 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 eighty-five. 66 SEC. 88. 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 eighty-five." SEC. 2. Section fifty-six of said Act is hereby amended to read as follows: "SEC. 56. The board of tax appeals shall meet on the second Monday in January of each year and shall hear all appeals duly transmitted to it, and shall decide the same forthwith. It shall have authority to cause to be amended the listing and valuation of the property in respect to which any complaint is made by order signed by the board or a majority thereof, and transmit it to the city assessor and collector, who shall amend the tax list in conformity with said order. It shall also have power to revise and correct, with the approval of the Executive Secretary first had, any and all erroneous or unjust assessments and valuations for taxation, and make a correct and just asessment, and state the true valuation in Philippine currency, in each case where it decides that the assessment previously made is erroneous or unjust. The list when so corrected shall be as lawful and valid for all purposes as though the assessment had been made within the time herein prescribed. Such reassessment and revaluation shall be made on due notice to the individual concerned and he shall be entitled to be heard by the board of tax appeals before any reassessment or revaluation is made. If he is dissatisfied with the action of the board of tax appeals he may appeal to the Executive Secretary, whose decision shall be final. The Executive Secretary may also, by direction of the Governor-General, on his own initiative, make such revision or revaluation as in his opinion the circumstances justify." SEC. 3. 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. 4. This Act shall take effect on its passage. [No. 1794.] AN ACT To regulate the granting of leaves of absence and other allowances to the private secretary to the Governor-General and the private secretaries to the members of the Philippine Commission in the same manner as if said private secretaries, as such, were members of the classified civil service. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. The private secretary to the Governor-General and the private secretaries to the members of the Philippine Commission may, in the discretion of the Governor-General or proper commissioner, be granted the accrued and vacation leave and allowances in connection therewith provided by Act Numbered Sixteen hundred and ninety-eight, entitled "An Act for the regulation of the Philippine civil service," in the same manner as if said private secretaries, as such, were members of the classified civil service. SEC. 2. 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. 3. This Act shall take effect on its passage. [No. 1795.] AN ACT Authorizing the compensation of students in industrial and agricultural schools for work done therein outside of regular school hours and not connected with their regular school work. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Subject to the approval of the Secretary of Public Instruction, regular students in Insular industrial and agricultural schools may be employed outside of regular school hours upon work not connected with the regular school work of such students, with compensation at rates to be fixed by the Secretary of Public Instruction, not exceeding thirty centavos per hour, payment of such compensation to be made from the appropriation for contingent expenses of the Bureau of Education. All moneys collected as the result of any such work shall be deposited as miscellaneous receipts of the Bureau of Education. SEC. 2. Under similar authority, and with the previous approval of the provincial board, regular students in any provincial industrial or agricultural school may be employed outside of regular school hours upon work not connected with the regular school work of such students, with compensation at rates to be fixed by the Secretary of Public Instruction, not exceeding thirty centavos per hour, payment of such compensation to be made from the funds of the province in which said school is located. All moneys collected as the result of any such work shall be deposited in the provincial treasury as miscellaneous receipts of the province. SEC. 3. 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. 4. This Act shall take effect on its passage. [No. 1796.] AN ACT To amend section fourteen (c) of Act Numbered Fourteen hundred and seven by increasing the duties of the Bureau of Navigation in regard to harbor improvements. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. Section fourteen (c) of Act Numbered Fourteen hundred and seven, entitled "The Reorganization Act," is hereby amended to read as follows: "(c) The Bureau of Navigation, in addition to the duties and services required by this section, shall have charge and supervision of "1. The construction, maintenance, and operation of all vessels belonging to or under its charge; "2. The illumination, inspection, superintendence, and construction of all light-houses and the lights and buildings pertaining thereto, and of all buoys, beacons, light vessels, seamarks, and their appurtenances, in the Philippine Islands; 3. All navigable rivers, harbors, and other navigable waters in the Philippine Islands, except such as are by law assigned to the Bureau of Coast and Geodetic Survey, all improvements in connection therewith, including wharf, dock, pier, and bulkhead construction, and all other port works; "4. All bridges on tide waters abutting on any construction work under the control of the Bureau of Navigation; "5. The making or reclaiming of lands by dredging, filling, or otherwise; "6. The erection of all structures connected with the improvement of facilities for loading or unloading vessels; and the said Bureau shall perform all other duties and render all other services 11027-WAR 1907-VOL 10-35 prescribed by law for the former Bureau of Coast Guard and Transportation." SEC. 2. Section three of Act Numbered Two hundred and sixtysix, entitled "An Act creating the Bureau of Coast Guard and Transportation," and Act Numbered Thirteen hundred and thirty-nine, entitled "An Act transferring to the office of the improvement of the port of Manila, which shall hereafter be known as the office of the port works, the duty of supervising the construction of the port works at Cebu and Iloilo, and for other purposes," are hereby repealed. SEC. 3. 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. 4. This Act shall take effect on its passage. [No. 1797.] AN ACT Conferring upon officers of the United States Army, under certain circumstances, the powers of peace officers, and repealing Act Numbered Fifteen hundred and five. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. When detailed at the request of the Governor-General to guard civil prisoners, to aid the Director of Health of the Philippine Islands in the enforcement of sanitary regulations, municipal health ordinances, and health laws, or to aid other civil authorities in the maintenance of law and order and the enforcement of their authority, officers of the United States Army and officers of the Philippine Scouts in command of troops are hereby vested, while in the performance of such duties, with the powers of peace officers; and, when detailed at the request of the Governor-General, such officers, and soldiers and enlisted men under their command when acting under the orders of such officers, are hereby authorized to apprehend escaping prisoners, to make arrests for the violation of any sanitary regulation, health ordinance, or health law, to make arrests for disturbance of the public peace, and, when requested to do so by the Governor-General, to make arrests for the violation of any law and to bring the person or persons so arrested before the proper courts for trial. SEC. 2. Act Numbered Fifteen hundred and five, entitled "An Act conferring upon officers of the United States Army, under certain circumstances, the powers of peace officers," is hereby repealed. SEC. 3. 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. 4. This Act shall take effect on its passage. [No. 1798.] AN ACT To provide for the protection of animal life in the Philippine Islands. By authority of the United States, be it enacted by the Philippine Commission, that: SECTION 1. It shall be unlawful for any person in the Philippine Islands to hunt, wound, take, or kill, or have in his or her possession, living or dead, or to purchase, offer, or expose for sale, transport, ship, or export, alive or dead: (a) Any wild bird, other than a game bird. No part of the plumage, skin, or body of any such bird shall be sold or had in possession for sale: Provided, however, That the birds commonly known as eagles, hawks, owls, crows, galancian, and mayas shall not be included among the birds protected by this Act: And provided further, That nothing in this Act shall be interpreted to prohibit the keeping of any bird for a domestic pet; (b) Any goose, duck, rail, coot, mudhen, gallinule, shore bird, plover, surf bird, snipe, woodcock, sandpiper, tatler, curlew, wild chicken, pheasant, quail, pigeon, dove, hornbill, mound builder, or brush turkey, or such other game birds as shall hereafter be added to this list in case the Secretary of the Interior, as hereinafter provided, shall establish a close season for such birds or any of them; (c) Any deer, musk deer, tamaraw, squirrel, or lemur, or such other mammal as shall hereafter be added to this list in case the Secretary of the Interior, as hereinafter provided, shall establish a close season for such mammals. And it shall be unlawful for any person to take or needlessly destroy the nest or eggs of any bird protected by this Act or to have such nest or eggs in his or her possession except as hereinafter provided. SEC. 2. It shall be unlawful for any person to hunt, wound, take, or kill any of the birds or mammals protected by this Act in any other manner than by the use of a gun, spear, lance, or bow and arrow, and no person shall at any time lay or set any trap, snare, net, bird line, swivel gun, deer lick, pitfall, or any other contrivance or device whatever with intent to catch, take, or kill any of the birds or mammals protected by this Act, or make use of any artificial light, battery, or other deception or contrivance whatever with intent to attract or deceive any of the birds or mammals protected by this Act, except that decoys may be used in hunting game birds. The constructing or setting of a trap or snare adapted for taking or killing birds or mammals protected by this Act shall be prima facie evidence of such constructing and setting with intent to take or kill. SEC. 3. The foregoing sections of this Act shall not apply to anyone who may hunt, wound, take, or kill any bird or mammal or who may take the eggs of any birds in order to secure food for himself or his family; nor to any person holding a permit conferring upon him the right to take birds, their nests or eggs, and mammals for |