Section 8
SEC. 8. Any unexpended balance of non-Christian inhabitants' funds of Cagayan and Tsabela shall be expendable either in the sub-province of Kalinga or the subprovince of Apayao, as the Secretary of the Interior may direct. The Secretary of the Interior is authorized and directed to ascertain and report to the Insular Auditor as soon as practicable the approximate number of inhabitants in the sub-province of Kalinga and in the sub-province of Apayao. and upon such certification the Redistribution of Insular Auditor shall redistribute internal-revenue payments in internal revenue in such a way the amount proportionate to the number of inhabitants removed from the territorial jurisdiction of the Provinces of Cagayan and Isabela and transferred to that of Lepanto-Bontoc by the establishment of the sub-provinces of Kalinga and Apayao shall be deducted from the non-Christian inhabitants' funds of the former provinces and added to the non-Christian inhabitants' funds of Lepanto-Bontoc; and thereafter in determining the amount of internal-revenue funds due and payable to the municipalities and townships of Cagayan the Insular Auditor shall take into account the number of non-Christian inhabitants in the sub-province of Apayao as certified to him by the Secretary of the Interior.