Section 55
SEC. 55. With the exception of the city of Manila, the Philippine Islands shall be divided into as many districts, consisting of one or more provinces, as may he fixed by the Insular Auditor. A district auditor shall be assigned to each district by the Insular Auditor: Insular Auditor may, if necessities require it, the districts from time to time or assign one district auditor to two or more districts, and he may withdraw any of the district auditors as the exigencies of the service may demand, or transfer them to other assignments.