Section 5
SEC. 5. Section six of Act Numbered Thirteen hundred and six, entitled "An Act annexing the Province of Abra to the Province of Ilocos Sur," and so forth, is hereby amended by adding, at the end thereof, the following paragraph: "Seventy per centum of all taxes or fines collected by the subprovince of Abra or of those hereafter established, funds, shall be set aside for public improvements, public works repair and erection of public buildings in the subprovince, and the remaining thirty per centum shall be applied to the general funds of the province. Seventy per centum of the proportional share of the subprovince of Abra of the internal-revenue taxes belonging to the Province of Ilocos Sur by law, on the basis of the number of inhabitants of said subprovince, as regards the population participating, according to the last official census, shall be set aside for the use and exclusive benefit of the inhabitants of the subprovince of Abra. The funds so set aside for the subprovince of Abra shall be expended upon resolutions of the provincial board of Ilocos Sur, and the provincial treasurer or his deputy shall disburse said funds only upon order of the lieutenant-governor of the said subprovince, accompanied by a certified copy of the resolution of the provincial board authorizing the expenditure."