Appeals shall meet on the second Monday in January, 1902, and each succeeding year, and shall hear all appeals duly transmitted to it, and shall decide the same within fifteen days. It shall have authority to cause to be amended the listing and valuation of the property in respect to which any complaint is made by order signed by the Board or a majority thereof, and transmit it to the City Assessor and Collector, who shall amend the tax list in conformity with said order. SEC. 57. When assessment may be increased or reduced. The City Assessor and Collector shall, during the first three days of December of each year after the year 1901, add to the list of taxable real estate in the city, the value of the improvements placed upon such property during the preceding year, and reduce the assessments against any taxpayer whose improvements already assessed have been destroyed during the preceding year, and shall add to the list any property which is taxable and which has theretofore escaped taxation. He shall give ten days' notice by publication in two newspapers of general circulation published in the city of Manila, one printed in English and one in Spanish, that he will be present in his office for that purpose on said days. Appeals may be taken from the decisions of the City Assessor and Collector, under this section, to the Board of Tax Appeals, as in case of original assessments.

SEC. 58. Duration of first and subsequent assessments. The assessment first made under the provisions of this charter, as amended from time to time, shall continue in force for the period of three years, unless an earlier provision is made by law for another general assessment. The City Assessor and Collector shall, at the close of said three years, and at the close of each period of five years thereafter, make a new assessment in accordance with the provisions of this charter, and the taxpayer shall have the same remedies by appeal for unjust assessment and valuation as are provided for the first assessment.

SEC. 59. Money to be applied to school purposes.-One-fourth of all moneys realized from the real estate tax herein provided for shall be devoted exclusively to the support of free public primary schools of the city, and to the erection and maintenance of suitable school buildings. The Municipal Board may, however, in its discretion, apply to the Commission for appropriations from the general resources of the city of additional funds for the support of such schools and the maintenance of such buildings.

SEC. 60. Cedula or registration tax.-All the provisions of Sections 26, 27, 28, 29, 30, 31, 32, 34 and 35 of Act No. 133, entitled "An Act to Amend the Provincial Government Act, No. 83," and which provides for the collection of an annual cedula or registration tax, are hereby made applicable to the city of Manila and its inhabitants, and the City Assessor and Collector shall discharge the same duties in respect to said tax and its collection that the Provincial Treasurer discharges under the above mentioned sections of Act No. 133.

SEC. 61. City Assessor and Collector to collect all taxes, licenses, etc.— The City Assessor and Collector shall collect all taxes and assessments due the city, all licenses authorized by law or ordinance, all rents for lands, markets, and other property owned by the city, and shall receive and receipt for all fines, forfeitures, fees, and costs imposed by municipal courts, from the clerks thereof, and the fees collected by the Sheriff of Manila or his deputies, or by the justices of the peace of

Manila. He shall deposit each day in the Treasury of the Philippine Archipelago all moneys belonging to the city received on the previous business day; shall give bond to the city in such sum and with such surety or sureties as the Municipal Board may prescribe, for the faithful performance of the official duties of himself and his deputies or assistants and the deposit of all sums of money that may come into his or their hands officially in the Treasury of the Philippine Archipelago; shall, on or before the tenth day of each month, submit to the Auditor for the Philippine Archipelago, an account current with abstracts of collections and abstracts of deposits, covering all transactions of his office during the preceding month; shall, on or before the tenth day of July of each year, prepare in duplicate an itemized statement of the receipts and deposits with the Treasurer of the Philippine Archipelago for the preceding fiscal year, and shall transmit the same to the Board through the Auditor for the Philippine Archipelago. He shall perform such other duties as the Board may, by ordinance, prescribe. SEC. 62. City Assessor and Collector to collect Internal Revenue Tax. The City Assessor and Collector shall hereafter collect for the benefit of the city all taxes due under the law or orders imposing internal revenue taxes collectible within the city of Manila, and shal! deposit the same with the Treasurer of the Archipelago to the credit of the city; provided, that this shall not include the urbana tax hereinbefore abolished; and provided further, that it shall not include the collections made at the instance of the Chief of the Bureau of Forestry, or his subordinates, within the city of Manila, for timber and timber products cut or taken from the public lands in the provinces outside the city of Manila. Until further provided by law the City Assessor and Collector shall also act as the Collector of Internal Revenue in those parts of the islands not within organized provincial governments and not within the city of Manila.

SEC. 63. Chief Deputy Assessor and Chief Deputy Collector providkd for.-There shall be a chief deputy assessor and a chief deputy collector in the office of the Department of Assessments and Collections who shall be appointed by the Civil Governor, by and with the consent of the Commission. Their successors shall be appointed by the Board under the provisions of the Civil Service Act.

SEC. 64. Collection and disposition of taxes now in force.-All licenses and taxes, rents and income due and collectible under law, ordinance, general orders or regulations, by the Provost Marshal General or his subordinates, or by any Insular officer, for the benefit of the territory now incorporated as the city of Manila, which shall be delinquent at the time of the passage of this act, except such as are herein specifically abolished, shall be collected for the benefit of the city by the City Assessor and Collector in the same method and with the same penalties as would be applicable had this act not been adopted. A failure to pay delinquent urbana and frontage taxes for the years 1899 and 1900 within thirty days after the passage of this act shall impose upon the taxpayer so delinquent a penalty of 15% and interest at rate. of 10% from the date of the passage of this act until payment. In the event such delinquent taxpayer shall neglect to pay the urbana or frontage taxes so due for thirty days after the passage of this act, it shall be the duty of the Assessor and Collector to proceed against such delinquent taxpayer and the property upon which such urbana or frontage taxes are due in manner and form and with like effect as

provided in this act for the collection of delinquent taxes upon real estate, the provisions of which are hereby declared applicable to such delinquent urbana and frontage taxes.

ADVISORY BOARD, POWERS AND DUTIES THEREOF.

SEC. 65. There shall be an Advisory Board of the city, to consist of one member appointed by the Civil Governor, by and with the consent of the Commission, from each of the eleven city districts as they existed under the Spanish Government. Within ten days after their appointment the members of the Board shall meet at a place and time to be designated by the Civil Governor and shall organize by the election of a president and of a secretary. The Board shall hold regular meetings once every two weeks, upon a day and at a time to be fixed by resolution of the Board. Each member of the Board shall receive five dollars ($5.00) for each regular meeting which he attends. The Secretary of the Board shall have a permanent office and shall receive a salary of fourteen hundred dollars ($1,400.00) a year. The Municipal Board shall provide the Advisory Board with a suitable room in which to hold its meetings, and with a suitable office for its Secretary, and with such furniture, stationery and other supplies as may be suitable. It shall be the duty of the Advisory Board to bring to the attention of the Municipal Board the special needs of the city and its inhabitants, and it shall make such suggestions and recommendations relative thereto as it may from time to time deem necessary. It shall consider petitions presented by residents or inhabitants of the city and it. shall report its recommendations thereon to the Municipal Board. It shall furnish such further information relating to existing conditions within the city and the several districts thereof as may be requested by the Municipal Board. In case it shall deem further legislation by the Commission necessary for the good of the city and its inhabitants it shall make proper recommendations in relation thereto. The Municipal Board shall not have power to pass any ordinances fixing license fees, or involving the liability of the city in any sum exceeding ten thousand dollars ($10,000.00), or denouncing as an offense the violation of any city ordinance, and imposing a penalty and fine or imprisonment therefor, or directing the condemnation of any property for the use of the city, or making any contract for improvements in the city which shall probably involve an expenditure of more than ten thousand dollars ($10,000.00), without first having submitted for comment, discussion and recommendation the proposed ordinance to the Advisory Board, and received from the Advisory Board its recommendations thereon. Should the Advisory Board, however, delay action upon the ordinance thus presented to it for its consideration and recommendation, for more than two weeks after the same shall have been received and receipted for by its Secretary, the Municipal Board may proceed to adopt the ordinance without awaiting action by the Advisory Board. No person shall be eligible to appointment as a member of the Advisory Board from a particular district unless he is a bona fide resident of such district at the time of appoint

ment.

SEC. 66. Eligibility for appointment under city government.-No person shall be eligible for appointment to any official position under the city government who is not either a citizen of the United States, a

native of the Philippine Islands, a person who by virtue of the Treaty of Paris is entitled to the political rights of a native of the Philippine Islands, or a person who having served in the army or navy of the United States has been honorably discharged therefrom and has taken the oath of allegiance to the United States.

SEC. 67. United States money referred to.-All sums of money herein mentioned shall be held to refer to money of the United States unless otherwise expressly provided.

SEC. 68. Citg not to be liable for damages, etc.---The city shall not be liable or held for damages or injuries to persons or property arising from the failure of the Municipal Board, or any city officer, to enforce the provisions of this charter, or any law or ordinance, or from negligence of said Board or other officers while enforcing, or attempting to enforce, the same.

SEC. 69. Existing city ordinances, etc., to continue in force unless repealed or modified.-All city ordinances and orders in force at the time of the passage of this act, and not inconsistent herewith, shall continue in force until they are repealed or modified by ordinances passed in accordance with the provisions of this act.

SEC. 70.-Liquor licenses granted by Board.-The powers and duties in reference to the granting of liquor licenses and the forfeiting of the same, in the city of Manila, now conferred upon the Provost Marshal General, are hereby transferred to the Municipal Board hereinbefore created.

SEC. 71. Insular Purchasing Agent given control of property purchased out of civil funds.-The Quartermaster of the Provost Guard is hereby directed to deliver to the Insular Purchasing Agent all the property held by him purchased out of civil funds for the use of the departments and bureaus of the city government under the Provost Marshal General, taking proper receipts from the Insular Purchasing Agent. It shall also be his duty to transfer to the Insular Purchasing Agent all the property received by him from the Disbursing Quartermaster for Civil Bureaus prior to July 1, 1901, and purchased by the Disbursing Quartermaster for Civil Bureaus out of public civil funds for the use of the civil departments of the civil government, taking like receipts from the Insular Purchasing Agent for this property.

SEC. 72. Repeal of former acts, orders and regulations.-All acts, orders and regulations, and parts of the same, which are inconsistent with the provisions of this act are hereby repealed, and this act shall take effect upon the proclamation of the Civil Governor, to be issued within thirty days after the passage of the act.

Enacted, July 31, 1901.

[No. 184.]

AN ACT appropriating one hundred and fifty-nine thousand, seven hundred and eighty dollars and three cents ($159,780.03), or so much thereof as may be necessary, in money of the United States, to pay various expenses of the Insular Government not provided for in the general appropriation act for the third quarter of the year 1901.

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

SECTION 1. The following sums, or so much thereof as may be necessary, in money of the United States, are hereby appropriated out of

any money in the Insular Treasury not otherwise appropriated, to pay various expenses of the Insular Government for the third quarter of the year 1901 not provided for in the General Appropriation Act for the third quarter.

EXECUTIVE SECRETARY.

For salaries authorized by Acts No. 167 and 145, including the salary of one clerk promoted from class 9 to class 8, hereby authorized, and of the various employés performing services in the offices of the Military Secretary, the Executive Secretary and in the care of the Ayuntamiento Building, between July 1st and July 16th, seventeen thousand and sixty-eight dollars ($17,068.00). Allowances in lieu of salary for earned leave of absence for two clerks granted leave by the Military Secretary, two hundred and thirty-two dollars ($232.00). Wages of ten laborers in the Ayuntamiento Building from July 1st to September 30th, hereby authorized, three hundred dollars ($300.00). Miscellaneous expenses in the office of the Executive Secretary, and electric lighting, repairs and expenses in the care of the Ayuntamiento Building, twelve hundred dollars ($1,200.00).

In all, for the office of the Executive Secretary, eighteen thousand, eight hundred dollars ($18,800.00), or so much thereof as may be

necessary.

UNITED STATES PHILIPPINE COMMISSION.

For reimbursement for amount paid to Louis Schultz in lieu of salary for earned leave of absence, such payment being by resolution of the Commission, thirty-one dollars and eleven cents ($31.11).

DEPARTMENT OF JUSTICE.

For salaries in the Supreme Court as follows:

One chief justice at seven thousand, five hundred dollars ($7,500.00) per annum; six associate justices at seven thousand dollars ($7,000.00) per annum each; one clerk at three thousand dollars ($3,000.00) per annum; three deputy clerks at two thousand dollars ($2,000.00) per annum each; one translator at sixteen hundred dollars ($1,600.00) per annum; one translator and stenographer at sixteen hundred dollars ($1,600.00) per annum; three copyists at three hundred and sixty dollars ($360.00) per annum each; five messengers at one hundred and twenty dollars ($120.00) per annum each; and five escribientes at two hundred and forty dollars ($240.00) per annum each.

In all, for the Supreme Court, sixteen thousand, one hundred and forty-five dollars ($16,145.00).

For salaries for the Court of First Instance for Manila:

Two judges at five thousand, five hundred dollars ($5,500.00) per annum each; one clerk at two thousand dollars ($2,000.00) per annum; one assistant clerk at sixteen hundred dollars ($1,600.00) per annum; one escribiente at seven hundred and twenty dollars ($720.00) per annum; five escribientes at three hundred and sixty dollars ($360.00) per annum each; three messengers at one hundred and fifty dollars ($150.00) per annum each; three stenographers at twelve hundred dollars ($1,200.00) per annum each; and one interpreter at twelve hundred dollars ($1,200.00) per annum.