(e) the proceeds or income from the sale, use, or management of any property of the municipality; (f) fees for tuition in institutions and schools maintained by the municipality; and (g) a portion of the internal revenue taxes. There is a special cart and sledge tax collected by the municipal treasurer, one-half of which accrues to the municipal treasury and the other half to the provincial treasury. The municipal council is authorized to impose taxes upon persons engaged in business or exercising privileges in the municipality, such as those having billiard rooms, cockpits, dance halls, hotels, and stables. It has power to grant to persons the exclusive privilege of fishery or right to a fish-breeding ground within any definite portion of the municipality. The municipality also has the right to acquire, construct, and maintain waterworks, ferries, wharves, markets, slaughter-houses, and cemeteries, from which it may derive considerable income.

269. The Municipal Budget. On or before the fifteenth day of January of each year, the municipal treasurer presents to the council a certified and detailed statement of all municipal receipts and expenditures pertaining to the preceding vyear. Upon receiving the statement, the council makes its budget or estimate of proposed expenditures. When the budget is passed by the council, it is submitted to the provincial treasurer for approval, together with a statement of the receipts and expenditures of the preceding year. The allotment for school purposes is sent to the division superintendent of schools for approval. Upon approval of the budget by the provincial treasurer, it goes into effect. But the treasurer may disapprove individual items in the budget. In the case of the provincial treasurer's veto of certain items, the other parts of the budget passed will go into effect. The council may, upon a two-thirds vote, approve a supplementary budget containing only the item or items disapproved. This

supplementary budget will then be submitted to the provincial board, who will have the final decision on the matter.

270. Municipal Police. In each municipality, there is a chief of police and such number of policemen as the council, with the approval of the provincial board, may determine. The chief of police is appointed by the provincial governor on recommendation submitted by the municipal president with the consent of the municipal council. The other members of the force are appointed by the municipal president with the consent of the municipal council.

The Chief of Constabulary is empowered, with the approval of the Secretary of the Interior, to fix the regulations for the discipline and inspection of the municipal police. He prescribes the uniforms, insignia, arms, and other equipment of the municipal police. There is in each province a municipal police examining board, composed of the senior inspector of the Constabulary, a member of the provincial board, and a municipal president, the last two being appointed by the provincial governor. This examining board conducts examinations of candidates for the police service and keeps a record of the names of persons who have satisfactorily passed the police examination. Appointments to the police force shall be made from the lists submitted by the examining board.

The duty of the police is to preserve order and exercise vigilance in the prevention of public offenses. They have general power to make arrests and seizures according to law. In some municipalities, the police act as firemen.

* 271. Community Welfare. The welfare of the community can be advanced by the central Government, the provinces, the municipalities, and private agencies. The best place for activity is, however, in the municipality.

veniences, and needs of the community. Most of these problems can be solved and most of the functions of government can be performed in the municipality. Some of the proper subjects for municipal consideration are recreation, education, health, charities, protection of life and property, law and justice, development of agricultural resources, commerce, communications, and finance.

Every progressive community needs schools, public buildings, parks, monuments, playgrounds, baths, markets, telephones, telegraphs, postal service, lighting systems, health service, municipal nurses, good roads, bridges, irrigation systems, and water systems. The school, especially, can easily be made the civic and social center of the community. Unfortunately the financial condition of the provinces and municipalities will not always permit them to undertake all the needed public improvements. In many instances, the provinces and municipalities have to contract loans in order to construct the necessary public works. In other instances, voluntary contributions or the donation of some rich man permit the accomplishment of some need of the community.

Proper agencies for the advancement of municipal activities, such as the municipal council, the municipal president, and the principal of the school, exist in every municipality of the Islands. Local associations can also be organized. In addition every individual citizen can assume a personal responsibility in order that his community may possess the necessary public improvements.

CHAPTER XXIII

THE CHARTERED CITIES

272. The Cities of Manila and Baguio. - Manila, the political, commercial, educational, and religious center of the Philippines, and Baguio, formerly the summer capital and now a famous health resort, are governed by special laws. Unlike the other municipalities of the Philippines, which are subject to the general Municipal Law, which enumerates the powers for all of them, the Cities of Manila and Baguio Vare granted what are called charters, that is, special laws regulating their affairs. Manila is governed by the mayor and the municipal board.

273. The Mayor of Manila. The mayor is appointed by the Governor-General with the consent of the Philippine Senate, and holds office for three years. In the event of the sickness or absence of the mayor, the Governor-General appoints an acting mayor to fill the vacancy during such sickness or absence.

The mayor is the chief executive of the city, and has control over the executive functions of the different departments, subject to the authority and supervision of the Secretary of the Interior. On ceremonial occasions, the mayor is the official representative of the city in extending its hospitality. It is the mayor's duty:

(a) To see that the laws, ordinances, and resolutions in effect within the jurisdiction of the city are faithfully executed and enforced;