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one. The governor has many duties. For example, he has general supervision of the government of the province and of the municipalities. He must visit each municipality at least once every six months. At such times any citizen having a complaint against the municipal officers can present it to the provincial governor. The governor must see that the laws are faithfully executed. He has control of the municipal police. Sometimes he

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acts as sheriff. He makes an annual report to the Secretary of the Interior.

Some of the duties of the provincial governor are disagreeable and require courage and determination, as those in connection with quarantine, locusts, and rinderpest. But provincial governors have it in their power to advance the interests of the province greatly. They deserve the assistance and support of municipal officials and of all good citizens.

139. The Provincial Treasurer. The provincial treasurer is the chief financial officer of the province.

He is appointed by the Governor-General with the consent of the Philippine Senate.

The treasurer also has many important duties. He collects the taxes. He has the care of the public buildings. He receives and guards the money of the province. Sometimes he performs the duties of other offices. All municipal treasurers are under the supervision of the provincial treasurer. The district auditor inspects his

accounts.

The office of provincial treasurer is one requiring honesty and strict attention to business.

140. The Provincial Assessor. The provincial assessor is appointed by the Chief of the Executive Bureau upon nomination of the provincial board. The assessor must be a resident of the province to which he is appointed. His duty is to declare the value of real property (land and buildings) in the province for taxation. The assessor must always be strictly honest and fair.

141. The Provincial Fiscal.-Ordinarily there is a fiscal for each province. The provincial board can also authorize the appointment of a deputy provincial fiscal. Fiscals are appointed by the Governor-General with the consent of the Philippine Senate. The Attorney-General has supervision over fiscals.

The provincial fiscal is the law officer of the province. He has charge of criminal cases in the courts of the province. He represents the Government in the courts. in civil cases. He is the legal adviser of the provincial government and its officers and of the president and

council of the municipalities of the province. Usually the fiscal acts as register of deeds.

142. The Provincial Board.—The provincial board is both a legislative and an administrative body for the province; that is, it makes laws and enforces them in the province. It is composed of three members, the provincial governor and two "members."

The two "members" of the provincial board are elected for terms of three years. They are paid only for the days on which the board meets. Their duties are to attend meetings of the provincial board and to decide questions that concern the province.

The provincial governor is the presiding officer of the board. It has a secretary to record its proceedings. The provincial board meets weekly but the provincial governor may also call special meetings.

The board has many responsibilities, the most important of which is the power to appropriate money. Provincial schools can be established and a limited number of students can be sent to school in Manila. An irrigation system can be established with the approval of the Secretaries of the Interior, and of Commerce and Communications. These are examples of the tasks of the provincial board.

143. Special Provinces.-The special provinces are Batanes, Palawan, the Mountain Province, Nueva Vizcaya, and seven provinces of Mindanao and Sulu. The government of these provinces differs somewhat from that described above.

The provincial governors in the Mountain Province

and in the provinces of Bukidnon, Cotabato, Lanao, and Sulu in Mindanao and Sulu are appointed by the Governor-General with the consent of the Philippine Senate, but are elected in the other provinces. The provincial board is also organized differently. It is composed of the provincial governor, the provincial treasurer, and the third member. The third member is elected at a meeting of the vice-presidents and councilors of the municipalities and districts within the province. There may be a provincial secretary-treasurer instead of a provincial treasurer.

144. The Sub-Provinces.-The following are the sub-provinces: Catanduanes in the Province of Albay, and Siquijor in the Province of Oriental Negros.

In each sub-province there is a lieutenant-governor elected by the people of the sub-province for a term of three years. The lieutenant-governor acts as the representative of the provincial governor and has for the subprovince about the same powers and duties that the governor has for the province. He can also be included as a fourth member of the provincial board.

A permanent sub-office of the provincial treasury may be established at the capital of the sub-province, by the provincial board with the approval of the Chief of the Executive Bureau. Seventy per cent of all the revenue collected in a sub-province is to be used for the sole benefit of the sub-province; the remaining thirty per cent goes into the general fund of the province.

The Mountain Province has a number of subdivisions. At the head of each of these subdivisions is a deputy governor appointed by the provincial governor.

Test Questions

1. What is a province?

2. How many provinces are there in the Philippines? Name some of the provinces. What provinces do not have as much self-government as others?

3. Name the chief officers of a province. Which provincial officers are elected? Which provincial officers are appointed? Give the qualifications of an elective provincial officer.

4. Name some other provincial officers.

5. For what term of office is the provincial governor elected? Who is the governor of your province? In case of a vacancy in the office of provincial governor, who appoints a person for the unexpired term?

6. Give the duties of the provincial governor.

7. Why should provincial governors receive assistance and support?

8. Who appoints the provincial treasurer? Give the duties of the provincial treasurer.

9. Who appoints the provincial assessor? Where must the assessor reside? Give the principal duty of the assessor. 10. Who appoints the provincial fiscal? Who has supervision over fiscals?

II. Give the duties of the provincial fiscal.

12. Is the provincial board a legislative or an administrative body, or both? What three members compose the provincial board?

13. Describe the two "members" of the provincial board. 14. Who presides over the provincial board? How often does the provincial board meet? Who can call special meetings of the board?

15. Name some of the duties of the provincial board. 16. Name the special provinces.

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