SECTION 1. Section seven of Act Numbered Seven hundred and eighty-seven, as amended, is hereby amended so as to read as follows :
"SEC. 7. The provincial treasurer shall he the chief financial officer of the province; he shall supervise the appraisement and assessment by the district treasurers and their deputies of all property in the province required by law to be assessed for taxation; he shall supervise the collection by the district treasurers of all taxes imposed in the province, either by the Insular Government, the provincial government, or the municipalities in the province, except only the customs duties, which shall be collected as now by the collectors of customs under the direction of the Insular Collector of Customs; lie shall give a bond for the faithful discharge of his duties and accounting for all moneys coining into his custody and for the lawful disbursement thereof: he shall be the custodian of all the funds of the province deposited in the provincial treasury and shall pay no money out; of the treasury of the province except upon warrants drawn in accordance with law, which, duly indorsed by the payee named therein, shall be his voucher for the payment; he shall, on or before the tenth day of each month, render an account of the transactions of his office for the preceding month to the legislative council, hereinafter created, who by committee, shall examine such accounts and the cash, and if said accounts are found correct shall so cert if v on the face of the accounts. He shall forward one copy of each monthly account-current to the district auditor accompanied by supporting vouchers, receipts, and abstracts. The books, accounts, papers, cash, and all records of the provincial treasurer shall at all times be open to the inspection of the district auditor or his deputy.
"The provincial treasurer shall render such further accounts as the district auditor may require of him and as the Insular Auditor may by general regulations require of all such treasurers. Copies of all contracts approved by the legislative council shall be forwarded to the district auditor. He shall perform all other duties which may be provided by law of the legislative council.
"The provincial treasurer shall purchase all supplies, equipment, or property required for the official use of the provincial and district governments, for the Courts of First Instance, and for customs officials in the Moro Province upon the order of the legislative council. He shall certify that the money to pay for such supplies, equipment, or properly has been duly appropriated, and that there are or will be funds available out of the revenues of the Moro Province to pay for same.
"Requisitions for material, equipment, and supplies for the construction or repair of public buildings, roads, bridges, or other public works shall be prepared by the provincial engineer; all requisitions for school equipment, supplies, or property shall be prepared by the superintendent of schools: and the provincial engineer and the superintendent of schools shall submit all such requisitions to the provincial treasurer for approval, who will in turn present the same to the legislative council for action, and upon the order of the council purchase the required property. The provincial treasurer shall keep a property account, in which he shall charge all responsible officials with supplies, equipment, or properly delivered, held, or used by them, and shall render such returns and account for same as the Insular Auditor shall require, and shall comply in this respect with all the conditions and requirements proscribed in Act Numbered Seventeen hundred and ninety-two.
''Provided, however, That, in the execution of public works outside of the provincial capital, the provincial treasurer on recommendation of the provincial engineer, may authorize the provincial engineer or his accredited deputy to purchase public works supplies or materials as the exigencies of the construction work may require. The vouchers for such purchases shall state that said purchase were made in interest of economy, of time, or of money, and shall require subsequent approval of the provincial treasurer.
''He shall make his purchases of supplies through the Purchasing Agent, except where otherwise expressly authorized in writing by the legislative council or by the governor of the province, such authorization to be granted only in those cases where, in the opinion of the legislative council or of the governor of the province, substantial financial loss would be avoided thereby: Provided, however, That all purchases to be, made in the United States shall be made through the Purchasing Agent."