Section 36
SEC. 36. In all cases where an Insular or provincial officer or employee shall receive or have custody of money in the discharge of: his official duties, he shall give bond to the Government of the Philippine Islands, for whom it may concern, to secure the proper accounting of the same and the payment thereof in accordance with law. unless he be a Regular Army or Navy officer of the United Stales detailed for the duty, in which case no bond shall be required. It shall be the duty of the Auditor to fix the amount of such bond, to approve the same, and to retain it in his custody.