Section 8
SEC. 8. (a) The provincial treasurer shall be the chief financial officer of the province. He shall fix the day or days during each month from January fifteenth to June thirtieth of each year on which the people of the several townships may appear before him or his deputies to pay their property taxes : Provided. That the last day so fixed shall be the thirtieth of June of each year. He shall, in person or by authorized deputy, supervise the appraisement and assessment of real property in all the townships or settlements ¦ of the province, except where otherwise specially provided. He shall, by himself or deputy, collect all taxes imposed upon property or persons in the province either by the townships or settlements of the province, the provincial government, or the Central Government of the Islands, except fines for the violation of township ordinances, fees for the granting of the privilege of fisheries, the issuing of certificates of ownership of large cattle and the transfer of' title to the same, tolls from ferries operated by the, townships, fees from township stables, township pounds, township markets, township slaughterhouses, township bath houses, and township cemeteries; which shall be collected by the township treasurer in the manner prescribed by ordinance of the township council. It shall be his duty to procure a certified copy of the tax-assessment list from each township or settlement of the province, and file the same in his office, and to make an alphabetical index thereof, which list and alphabetical index shall be a public record. (b) Upon the receipt of the monthly accounts of each township he shall promptly audit the same and shall disallow any expenditures not properly authorized, immediately notifying the township treasurer of any expenditures disallowed. (c) He shall be the custodian of the funds of the province and shall pay no money out of the provincial treasury except upon warrants drawn in accordance with law, which shall be attached to his vouchers for their payment. He shall render an account before the tenth of each month to the provincial board of the transactions h of his office for the preceding month, and shall include, among other things, the amount of the cash on hand at the beginning of the month and the receipts during the month from every source, the payments during the month and on what accounts paid, and the balance on hand at the close of the fast day of the month. The provincial board shall examine such accounts, and if found-correct, shall so certify on the face of the accounts. He shall forward a copy of his monthly accounts, so approved, to the Trcasurer of the Philippine Islands, and another to the Auditor for the 'Philippine Islands. The reports or accounts-current submitted to the Auditor shall be accompanied by all of their supporting vouchers to enable the Auditor to settle and adjust the same and certify the balance thereon. Such accounts-current, vouchers, and paid warrants shall be as prescribed by the rules prepared under section ten of this Act. The provincial treasurer shall retain a copy of his accounts-current and of their supporting vouchers and file the same as a permanent record of his office. (d) He shall perform the duties of registrar of property pending the appointment of such registrar for the province in accordance' with the provisions of the Land Registration Act.