Preamble
"SEC. 397. Expenses of elections.—The pay of election boards and the expense of stationery, ballots, and all other expenses of election shall be paid in full by the municipal treasurer concerned, and the cost thereof shall be prorated between the treasuries of the Insular and provincial governments and of municipal government of the municipality in which the election is held. "The expenses incident to the holding of the first special election in a new municipality shall be advanced, so far as necessary for the proper conduct of the election, by the province, and such advances shall be afterwards collected from the municipality by the province."