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the Commission dated April thirtieth, nineteen hundred and seven, two thousand pesos.

Total of appropriations for all purposes, three hundred and eighty-nine thousand four hundred and fifteen pesos.

SEC. 2. All balances remaining unexpended when any public works or permanent improvements appropriated for by this Act are completed shall be returned at once to the Insular Treasury and shall not be available for withdrawal or disbursement thereafter, but shall be carried to the general revenues of the Islands.

SEC. 3. The public good requiring the speedy enactment of this appropriation 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 twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.
Enacted, June 27, 1907.

[No. 1663.]

AN ACT Renewing certain appropriations in Acts Numbered Fifteen hundred and twenty-seven, Fifteen hundred and forty-six, Sixteen hundred and sixty, and Sixteen hundred and sixty-one until such time as the regular appropriations for the fiscal year nineteen hundred and eight shall have been made.

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

SECTION 1. All appropriations for the necessary operations of the Insular Government and the city of Manila under the fixed digest subheadings as expressed in Acts Numbered Fifteen hundred and twenty-seven, Fifteen hundred and forty-six, Sixteen hundred and sixty, and Sixteen hundred and sixty-one are hereby renewed in similar amounts, for the general purposes therein specified, until such time as the regular appropriations for the Insular Government and for the city of Manila for the fiscal year nineteen hundred and eight, or any part thereof, shall have been passed. This Act shall not be construed to renew any appropriations in said Acts for specific or temporary purposes not continuous in character. A sufficient sum is hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, for the purposes named, and made available on July first, nineteen hundred and seven.

SEC. 2. All withdrawals of funds by warrant under this Act shall be transferred from this Act and charged on the books of the Auditor to the regular appropriations for the Insular Government and the city of Manila for the fiscal year nineteen hundred and eight, when the same shall have been made.

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 twenty-sixth, nineteen hundred.

SEC. 4. This Act shall take effect on its passage.
Enacted, June 27, 1907.

[No. 1664.]

AN ACT To provide a method of equalization and revaluation of land assessments and annual rental values in the Province of Samar.

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

SECTION 1. The provincial board of Samar is hereby authorized and directed to prepare and immediately submit to the central equalizing board a general schedule of values and annual rental values upon which the real property in the various municipalities of that province may be equitably graded. The central equalizing board, upon receipt of such general schedule, shall examine the same, and if it is of the opinion that its use as a basis upon which valuations and annual rental values may be graded will result in a fair and just valuation of property and annual rental values and secure uniformity between the Province of Samar and the other provinces of the Philippine Islands to which Act Numbered Fourteen hundred and fifty-five, as amended, applies, it shall approve the same and certify its action to the provincial board of Samar. If the central equalizing board, however, is of the opinion that the use of the general schedule submitted by the provincial board of Samar as a basis upon which to grade values will not result in a fair and just valuation of real property and annual rental values, or will not secure uniformity between the Province of Samar and the other provinces to which Act Numbered Fourteen hundred and fifty-five, as amended, applies, it shall amended the same, and the amended general schedule when certified to the provincial board of Samar shall form the basis upon which valuations and annual rental values of real property in Samar shall be graded.

SEC. 2. The provincial board of Samar, upon receipt of the schedule certified to it by the central equalizing board, shall immediately prepare schedules for each municipality of said province, using the said certified schedule as a basis upon which to grade the various classes of real property. These municipal schedules when adopted by the provincial board shall be at once applied by it to all the real property in the province. The provincial board shall complete the revision of real property in accordance with the municipal schedules adopted, on or before October thirty-first, nineteen hundred and seven. Upon completion of the revision before mentioned, the original declarations containing the revision made by the provincial board in accordance with the said municipal schedules shall be returned to the municipalities to which they pertain and be filed with the municipal secretary for one month, during which time any property owner may ascertain the revised valuation placed on his property by the provincial board. At the expiration of this period the property declarations will be returned to the provincial treasurer, and filed in his office. Notice that the declarations are on file in the municipal secretary's office and for the period of one month may be examined during the usual office hours, specifying the dates, shall be posted by the municipal secretary in a public and conspicuous place in each barrio of the municipality concerned, and at the municipal building. Any person aggrieved by the action of the provincial board may appeal to that board for relief, and in the event that it is denied the right

is hereby granted of further appeal to the Executive Secretary, who, with respect to the Province of Samar, is hereby vested with all the duties, responsibilites, and powers, with reference to individual complaints, that are now vested in the central equalizing board by the provisions of Act Numbered Fourteen hundred and fifty-five, as amended: Provided, That all appeals to the provincial board must be mailed or filed on or before December first, nineteen hundred and seven, and all appeals to the Executive Secretary must be mailed or filed on or before January first, nineteen hundred and eight.

SEC. 3. The revised values and annual rental values, fixed as herein provided, shall constitute the lawful assessment of real property and improvements, and the annual rental value thereof, in the several municipalities of the province until another general assessment shall be made. The provisions of existing law, as modified by this Act, in relation to the assessment and collection of taxes upon real estate and improvements, and the annual rental value thereof, shall be applicable to the assessment and collection of taxes upon the values in this Act provided for, unless a new system of taxation shall by legislative enactment be inaugurated, based upon annual rental values in lieu of the collection of taxes upon assessed values.

SEC. 4. All Acts or parts of Acts in conflict with this Act are hereby repealed.

SEC. 5. 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 twenty-sixth, nineteen hundred.

SEC. 6. This Act shall take effect on its passage.
Enacted, June 29, 1907.

[No. 1665.]

AN ACT To annex the Province of Romblon to the Province of Capiz.

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

SECTION 1. The territory heretofore comprised in the Province of Romblon as organized under the Act Numbered One hundred and four, with the exception of the Island of Maestro de Campo, is hereby annexed to and included in the Province of Capiz and shall be governed in accordance with the provisions of Act Numbered One hundred and fifteen, entitled "An Act extending the provisions of the Provincial Government Act to the Province of Capiz." The Island of Maestro de Campo is hereby made a part of the Province of Mindoro.

SEC. 2. All property and assets of the Province of Romblon including uncollected taxes, except as hereinafter provided, and all contracts and obligations, except such as are hereinafter specially referred to as canceled, are hereby transferred to the Province of Capiz.

SEC. 3. All provincial funds in the provincial treasury of Romblon of whatever nature, on the date of the passage of this Act, and any other provincial funds which may be paid into the treasury of the

province prior to the date this Act takes effect, shall be expended in the liquidation of the outstanding indebtedness of the Province of Romblon and for the running expenses of the provincial government up to July fifteenth, nineteen hundred and seven. The net balance, if any, remaining in the provincial treasury on July fifteenth, nineteen hundred and seven, after all outstanding indebtedness has been paid, shall remain in the subtreasury of Romblon for the sole use and benefit of the subprovince.

There shall accrue to the treasury of the subprovince of Romblon, as constituted by this Act, for the sole use and benefit of the inhabitants thereof, seventy per centum of such proportion of internal revenue which by law accrues to the Province of Capiz as the number of inhabitants of such subprovince, as shown by the last official census, bears to the total population of the province of which it forms. a part, as shown by the last official census.

SEC. 4. The obligations of the former Province of Romblon under Act Numbered Sixteen hundred and twenty-two shall be assumed by, and are hereby imposed upon, the subprovince of Romblon.

SEC. 5. The territory hereby annexed to the Province of Capiz shall be known hereafter as the subprovince of Romblon. There shall be a lieutenant-governor for the subprovince of Romblon who shall be appointed by the Governor-General by and with the consent of the Philippine Commission. He shall have his office in the municipality of Romblon and shall receive an annual salary not to exceed one thousand four hundred and forty pesos, payable monthly from funds of the subprovince; he shall represent the provincial governor in the subprovince and shall carry out the lawful directions of that officer as transmitted to him from time to time; he shall inspect the municipalities in the subprovince at least once every six months and shall make report between July first and July fifteenth of each year of the commercial, economic, financial, industrial, and political conditions therein to the provincial board, through the provincial governor; he shall from time to time make such recommendation to the provincial board, through the provincial governor, as he shall deem necessary for the best interests of the subprovince; he shall employ and discharge, with the approval of the provincial board, all subordinate employees of the subprovince that may be authorized by the board; he shall be the custodian of the public records and documents of the subprovince; and, in general, he shall exercise, subject to the supervision of the provincial governor, the powers and duties conferred upon a provincial governor by the Provincial Government Act.

SEC. 6. The provincial government of Capiz is hereby authorized to establish permanently a suboffice of the provincial treasury of Capiz at Romblon, in the subprovince of Romblon, and to provide suitable quarters for such office.

SEC. 7. Except as provided in section three of this Act, seventy per centum of all taxes, imposts, or fines collected for the Province of Capiz in the subprovince of Romblon shall remain in the provincial subtreasury of Romblon for the sole use and benefit of the said subprovince; and the remaining thirty per centum of such collections shall be transmitted to the provincial treasury of Capiz and shall inure to the general funds of the province. The funds provided for

the subprovince of Romblon shall be expended by resolution of the provincial board of Capiz, and the deputy of the provincial treasurer in charge of the sub-treasury of Romblon shall make payments from funds of the subprovince only by direction of the lieutenant-governor of the subprovince, accompanied by a certified copy of the resolution of the provincial board authorizing the expenditure. The salary of the deputy of the provincial treasurer in charge of the provincial subtreasury at Romblon and the deputies of the provincial treasurer in the municipalities of the subprovince shall be paid from the funds of the subprovince of Romblon.

SEC. 8. The judge of the Court of First Instance for the Fifteenth Judicial District shall continue to hold court in Romblon in and for the subprovince of Romblon, commencing on the second Tuesday of February and August of each year. The duties of the clerk of the court for the subprovince of Romblon shall be performed by the present clerk of the court for the Province of Romblon, and he shall receive the compensation now authorized by law for the position: Provided, That whenever the Secretary of Finance and Justice may deem such action advisable, he may direct that said duties be performed by a clerk in the office of the lieutenant-governor of said subprovince, in which case the office of clerk of the court shall cease and determine, and the clerk designated as above provided shall be ex officio clerk of the court. In case of the designation of a clerk in the office of the lieutenant-governor as ex officio clerk of the court as above provided, the salary of said clerk while performing his duties as clerk in the office of the lieutenant-governor and as clerk of the court shall be fixed by the provincial board and shall be equitably distributed by said board, with the approval of the Secretary of Finance and Justice, between the Insular Government and the Provincial Government.

SEC. 9. The office of fiscal for the Provinces of Romblon and Capiz as heretofore authorized by law is hereby abolished and the office of fiscal of the Province of Capiz is hereby recreated with the salary hereinafter fixed to be paid from the treasury of the Province of Capiz.

SEC. 10. From and after the taking effect of this Act the compensation to be paid provincial officers of the Province of Capiz shall be at the following rate per annum.

For the provincial governor, four thousand five hundred pesos.
For the provincial treasurer, four thousand five hundred pesos.
For the provincial fiscal, two thousand seven hundred pesos.

SEC. 11. All Acts or parts of Acts in conflict with this Act are hereby repealed.

SEC. 12. 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. 13. This Act shall take effect on July fifteenth, nineteen hundred and seven, except section three hereof, which shall take effect immediately.

Enacted, July 2, 1907.

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