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Unassigned:

District commander, Isabela de Basilan

District commander, Pollok, Mindanao

Provincial government of Benguet

Provincial government of Nueva Vizcaya $900.00

Provincial government of Nueva Ecija 75.90

Superintendent of the intendencia building 6.99

Chief quartermaster, Division of the Philippines 11,437.63

Chief paymaster, Division of the Philippines 10,000.00

Provincial government of Lepanto, Bon toe, etc 4,405.29

Provincial government of Ilocos Snr 187.01

Benguet wagon road 5,982.11

Chief commissary, Division of the Philippines 19,060.48

Harbor improvements, act 22 530,657.07

Roads and bridges, act 1 2,468.89

Old transportation claims 42,596. 71J

Loan to Cavite province 22,026.43

Miscellaneous 2,381.59

Refundable export duties 70,714. 71

City of Manila:

"Municipal board 1,442.46

Department of engineering and public works 161,221.92

Department of assessments and collections 4,076.52

Fire department 25,739.52

Law department 3,513.63

Department of police 11,316.33

Department of city schools 6,548.24

Total 1,738,150.13}

The Provincial Governments.

PROVINCIAL FINANCES.

Under the provisions of act No. 83, as amended by act No. 133 and other acts, the revenue collected in the provinces and municipalities for local purposes is not deposited since July 1, 1901, in the insular treasury, but is deposited with the provincial treasurer. That portion which accrues to each municipality is returned to its treasurer and disbursed by him under direction of the municipal board. The provincial treasurer exercises over the municipal accounts the functions of an auditor, and is by law required to examine the accounts of each municipality in his province at stated intervals. Each provincial treasurer renders a monthly account to the auditor for the archipelago covering all his receipts and disbursements, as in the case of insular officers, but as provincial, not insular, funds.

It has been the policy of the Commission to give needed assistance to the provinces as organized in various ways—by loans, by refunds of internal revenue and forestry collections, and by appropriations outright.

LOANS TO PROVINCES.

During the fiscal year, under various acts of the Commission, loans to provinces were made from the insular treasury, as follows:

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Total.

$25,000 2,500

25,000 2,500 2,500 2,500

25,000 2,500 2,500 2,000 2,500 2,600 2,000 2,500 2,600 PROVINCIAL LOANS PAID.

104,000

The following provinces which had received loans from the insular treasury paid the same during the fiscal year:

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REFUNDS TO PROVINCES FROM THE INSULAR TREASURY.

Paragraph 8 of section 1 of act No. 133, amending section 18 of act No. 83, in part, is as follows:

"In all provinces organized under this act, the Urbana tax, the industrial tax, the stamp taxes and the sums collected under regulations for the cutting of timber upon public lands, and all other taxes known as inland revenue taxes, shall cease to be levied and collected as revenue for the central government of the archipelago from and after the 30th of June, 1901, and shall thereafter be collected as provincial and municipal taxes by the provincial treasurers. One-half of the taxes so collected shall be paid into the provincial treasury, and the other one-half shall be paid into the treasuries of the respective municipalities in which they shall be collected. Collections derived from timber cut and forestry products on government land under the forestry regulation shall be regarded, for the purpose of this section, as collected in the province where the timber is cut or the forest products obtained, although actually collected in Manila or some other place. When the collections are thus made out of the province they shall be deposited in the insular treasury, and it shall be the duty of the chief of the bureau of forestry immediately to notify the provincial treasurer of the province where the timber was cut or forest products obtained, in order to enable him, through the military governor, to apply to the Commission for an appropriation of the sum so collected and paid into the insular treasury."

Section 37 of act No. 133 further provides:

"One-half of the internal revenue collections in any province organized under the general provincial act from January 1, 1901, until June 30, 1901, shall be due from the central government to the treasury of the province where collected, and onehalf of the internal collections in a municipality shall be due from the central government to the treasury of the municipality where collected, and the provincial treasurer shall forward his estimate for the amount due to the province and to the municipalities through the military governor, to the Commission for proper appropriation. The collections under this section shall be held to include collections under the forestry regulations for timber cut and forest products obtained in the province and municipality, though the collections are made out of the province."

Section 2 of act No. 163 says:

"There is hereby appropriated out of the insular treasury from funds not otherwise appropriated a sum sufficient to return to the provisional governments now or hereafter organized under the provisional government act all the internal revenue collections made between the 1st of January, 1901, and the 1st of July, 1901, in said provinces, in accordance with section 37 of act No. 133, one-half to be paid into the provisional treasury and the other half to be paid to the provisional treasurer, to be by him distributed to the municipalities in which the same were collected. The authority for payment hereby conferred may be exercised from time to time in partial payments to provincial treasurers until all that is due under section 37 of act No. 133 shall be paid. The warrants for the same shall be drawn upon the application of the provincial treasurer in the amounts certified to be correct by the insular collector of internal revenue approved by the insular auditor. In so far as the manner of payment provided in section 37 of act No. 133 is inconsistent with that herein provided such section No. 37 is hereby modified."

Section 2 of act 311 appropriates from the insular treasury "all the internal revenue collections, including forestry collections made between the 1st of July, 1901, and such time as the provinces in which such collections have been made have been or shall be respectively organized, or until such time as the treasurer of such province shall have taken charge of the collections of internal revenue of such province,'' the same to be returned as provided in section 2 of act 163.

Under the foregoing provisions of law the following refunds to provinces were made during the fiscal year 1902:

Refunds to provinces.

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