Section 13
SEC. 13. The method of distributing, between the two provincial governments of Occidental and Oriental Negros, the funds in the treasury of the present government of the Island of Negros, shall be as follows: It shall first be determined how much cash will remain in its treasury after nil the obligations of the government of the Island of Negros shall have been paid. This sum, together with the amount of taxes due down to May first, nineteen hundred and one, but not collected from both Occidental and Oriental Negros, under the law, shall constitute the fund for distribution. The shares to be distributed to Occidental Negros shall bear the same ratio to the share to be distributed to Oriental Negros, as the total amount of taxes collected or due by law from Oriental Negros for the year nineteen hundred and the first four months of nineteen hundred and one bears to the total amount collected or due by law from Occidental Negros for the same period; and in the distribution of such fund, the right to collect the taxes due from Oriental Negros shall be assigned and transferred to the government of Oriental Negros hereby established; the right to collect the taxes due from Occidental Negros shall be assigned and transferred to the government of Occidental Negros to be established, and the remainder of the shares of each shall be paid in cash. In the calculations to be made under the foregoing rule, the cedula taxes collected for the year nineteen hundred and one under the existing laws shall not be considered as funds of the Island of Negros, but shall be treated as obligations of the present government of the Island of Negros to the persons from whom the same were collected, nor shall such cedula taxes for the year nineteen hundred and one, uncollected, be considered as taxes due by law. For the purpose of determining the date upon which the foregoing calculation and distribution shall be made, in accordance with the rule hereinbefore fixed, the matter is referred to the committee consisting of Don Jose R. de Luzuriaga, auditor of the island, as the representative of Occidental Negros, and Don Demetrio Larena, secretary of public instruction, as the representative of Oriental Negros, and upon their certificate, the treasurer of the present government of the Island of Negros shall make the distribution. Should any difference of opinion arise between the two gentlemen constituting the committee, the difference shall be referred to Don Victorino Mapa, of the town of Iloilo, in Panay, whose decision shall be final.