Section 98
SEC. 98. With the exception of the city of Manila, the Philippine ' Islands shall be divided into as man)' districts, consisting of one or more provinces, as may be fixed by the Insular Auditor. A district auditor shall be assigned to each district by the Insular Auditor: Provided, That the Insular Auditor may. if necessities require it, change the composition of the districts from time to time or assign one district auditor to two or more districts, and lie may withdraw any of the district auditors as the exigencies of the service may demand, or transfer them to other assignments.