SEC. 3.The municipal council may provide for the enrollment and training of auxiliary volunteer firemen among the able-bodied male residents of the municipality in such numbers as may be deemed expedient, which however, shall not exceed the number of regular police appointed and paid by the municipality. Such volunteers shall, upon joining, obligate themselves to attend fire drills of not less than one hour at least once a week and to report to their officers immediately in case of fire and to obey the lawful orders of such officers at all drills and fires. They shall be divided into subdivision and attached, by the chief of police, or drill and fire purposes, to the divisions or subdivisions of the police force nearest their respective residences. They shall, while members of such department, be supplied with appropriate metal badges of membership, which shall remain the property of the municipality. Should lire helmets or uniforms be provided for the fire forms and unlit by the municipality, they shall be supplied therewith for use while in such service, and they may, should they desire, purchase the same for their individual use at cost. They may organize for purposes and their organization shall he granted the use of public buildings for social purposes at such times and to such extent as may in the judgment of the municipal council, be consistent with the public interests. The commanding officer of each tevision in subdivision shall keep a record of the attendance at drills mill tires of each volunteer in his command and at the end of each calendar year shall issue to each such volunteer who has attended seventy-live per centum of all drills and tires during the year, a certilicate showing such fact and that he has drilled at least one hour at each drill attended, and such certificate, when presented to the provincial treasurer, or his deputy in the municipality, shall entitle the person named therein to a refund of the amount paid as cedilla or certificate of registration tax for the year covered by said certificate: Provided, That such refunds shall be made, wholly from funds of the municipality in which the volunteer service was rendered. Any person who shall falsity any record or issue any false certificate of attendance for the purpose of enabling any person lo obtain a refund of the cedula tax, or who shall use or attempt to use any such false record or certificate for such purpose, shall be punished by imprisonment for not less than six months nor more than one year or by a line of not less than one hundred pesos nor more than two hundred pesos, or both, in the discretion of the court.
