Section 2
SEC. 2. Whenever one or more barrios, or any other part of an existing municipality, shall he separated from such existing municipality, either to form a new municipality or to be added to another existing municipality, or in cases of the consolidation of parts of two or more municipalities into a new municipality, or in cases in which an old municipality is divided and a portion thereof assigned to one new municipality and a portion to another, it shall be the duty of the provincial board equitably to divide the funds on deposit in the treasury of the existing municipality to be divided, and the taxes payable to such municipality and uncollected, and to apportion both the funds and the taxes to the parts of the divided municipality as equity may require, having such regard as may seem proper to the amount of taxes produced by the respective parts of the municipality whose territory is divided. In case any municipality affected shall be aggrieved by the disposition made of such funds or taxes an appeal may be taken within twenty days after the action of the provincial board from the decision of the provincial board to the Civil Governor, whose decision shall be final.