Section 58
SEC. 58. (a) It shall be the duty of the provincial treasurer to he present in the township himself or by deputy on the dates indicated by him for the payment of property taxes. He or his deputy shall give receipts for the same showing the date of each payment, the name of the person paying it, the amount of each payment, and on what account collected. (b) the shall also be present in the township, in person or by deputy, for at least two days every quarter during the year,E prepared to receive payment of all revenues due to the township from any source whatever, except fines as provided in section" eighteen, subsection (k), fees for the granting of the privilege of fisheries, the issuing of certificates of ownership of large cattle, and of the transfer of title to the same, tolls from ferries operated by the township, fees from township stables, township pounds, township markets, township slaughterhouses, township bath houses, and township cemeteries; license fees for theatrical performances, horse races, circuses, cockpits and cockfighting, and the training of fighting cocks; which shall be collected by the township treasurer in tin; manner prescribed by ordinance of the township council: Provided. That in townships where the township treasurer has been" authorized to act as a deputy of the provincial treasurer, all property taxes may be paid to him within the period fixed for the payment of such taxes by section fifty-six of this Act. (c) He shall give notice to the president of the coming of , himself or deputy one week before the visit of himself or deputy to the township, and the president shall cause the same to be posted at the main entrance of the township building and to be communicated to the people of the several barrios by their respective councilors. (d) The. township treasurer shall turn over to the provincial treasurer, or his deputy, upon his visit to the township, all revenues collected subsequent to the last visit of the treasurer or his deputy: Provided, That taxes collected by a deputy of the provincial treasurer shall not be transferred to himself in his capacity as a township treasurer, but shall be turned over to the provincial treasurer or his deputy specially authorized for that purpose, who shall be other than the township treasurer. (e) Except in case of seizure or as a measure of safety the township share of funds collected shall not be removed from the township, but shall he paid over to the township treasurer by the provincial treasurer or his specially authorized deputy prior to his departure from the township, and shall thereupon become available for appropriation by the township council and not before. (f) The books, accounts, papers, and cash of the township treasurer shall at all times be open to the inspection of the provincial treasurer, or his deputy specially authorized for that purpose, and at least once in every three months the office of each township treasurer shall he so examined. Tn case such an examination discloses n shortage in the cash which should be on hand, it shall be the duty of the provincial treasurer, or his deputy making the examination, to seize the cash, books, accounts, and papers, verifying the amount of cash so seized in the presence of at least two township councilors or other township officers who shall certify to the correctness of the amount so seized. The provincial treasurer shall thereupon suspend from office the township treasurer in default, and immediately report the suspension to the provincial board for its action. The provincial treasurer shall treat the hinds so seized as a municipal deposit in his accounts pending a decision of the mallei- by the provincial hoard or the appointment of a new township treasurer or an acting township treasurer duly qualified to receive said funds. (g) Upon seizure of the office, the sun-tics of the defaulting officer shall be at once notified. Upon the completion of the examination and audit, when a defalcation is shown and it is necessary to institute legal proceedings against the sureties of the defaulting officer, the provincial treasurer shall forward to the provincial fiscal a statement of the account. Proper proceedings shall then be brought against the sureties under the direction of the provincial fiscal, and in such suit the account as staled by the provincial treasurer shall, be prima facie evidence of the amount due on the bond.