Section 91
SEC. 91. All accounts of the Treasurer of the islands, and of e the various officers and agents authorized lo collect the revenues, receive moneys, and make disbursements, and all other accounts subject to examination and settlement by the Auditor, shall be with the "Government; of the Philippine Islands," and all balances certified by the Auditor shall be certified as due to or from said a Government, as the case may be: Provided, That in settlements of provincial or municipal accounts such settlements shall be made with the particular province or municipality to which the account pertains.