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[Act No. 487, (1902-10-25)](
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[ Act No. 487, October 25, 1902 ]


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

SECTION 1. Section seventy-two of the Municipal Code, as amended by section one (m) of Act Numbered Three hundred and three, is hereby further amended to read as follows: "It shall be the duty of the provincial treasurer to be present in the municipality, in person or by deputy, for at least two days every quarter during the year, prepared to receive payment of all revenues due to the municipality from any source whatever, except fines as provided in section eighteen, subsection (h), fees for the granting of the privilege of fisheries, the issuing of certificates of ownership of large cattle and of the transfer of title to the same, tolls from ferries operated by the municipality, fees from municipal stables, municipal pounds, municipal markets, municipal slaughterhouses, municipal bath houses, and municipal cemeteries; license fees for theatrical performances, horse races, circuses, cockpits and cock fighting, and the training of lighting cocks; which shall be collected by the municipal treasurer in the manner prescribed by ordinance of the municipal council. The provincial treasurer or his deputy shall uive receipts fur all municipal funds collected by him, showing the date of each payment, the name of the person making it, the amount of the payment, and on what account it was collected. He shall five notice to the president of the coming of himself or his deputy one week before the quarterly visit of himself or deputy to the municipality, and the president shall cause the same to be posted at tin: main entrance of the municipal building and in a public and conspicuous place in each barrio. The municipal treasurer shall turn over to the provincial treasurer or his deputy upon his visit to the municipality, all revenues collected subsequent to the last visit of ihe treasurer or his deputy, together with his duplicate receipts for the same. The provincial treasurer or his deputy shall not remove such funds from the municipality, but shall pay them into the municipal treasury before leaving, and they shall thereupon become available for appropriation by the municipal council. The provincial treasurer or his deputy shall be at liberty at all times to inspect the accounts and receipts of the municipal treasurer, and to count the money in the municipal treasury; and he shall audit the accounts and count the cash at least once during each quarter of the fiscal year."

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 proscribing the order of procedure by the Commission in the enactment of laws," passed September twenty-sixth, nineteen hundred.

SEC. 3. This Act shall take effect on its passage.

Enacted, October 25, 1902.