Section 15
SEC. 15. Provincial officers, their deputies, subordinates, and, other employees, shall be allowed the expenses of travel and subsistence while necessarily absent from the capital of the province on official business as herein provided: Actual and necessary cost of transportation, together with a per diem not exceeding two pesos, to be fixed by the provincial board. I'm- subsistence, except as otherwise herein provided. Actual and necessary cost of transportation and subsistence only, while traveling by boat, when subsistence is not included in the cost: of transportation. Actual and necessary cost of transportation only, while traveling by boat, when subsistence is included in the cost of transportation. A per diem of six pesos, for transportation and subsistence, while in the city of Manila. The provincial board shall, by resolution, on or before January first and July first of each year, fix a tariff of maximum amounts which shall be allowed provincial officers and employees for expense of transportation on official business between the various towns of the province, during the ensuing six months, and a copy thereof shall be forwarded by the provincial secretary to the Insular Auditor. Payment of transportation and subsistence expenses in accordance with the provisions of this section shall be made from the treasury of the province upon the approval of the provincial board.