Section 18
SEC. 18. The treasurer of the district shall make collections of all taxes due and collectible under the law within his district, except such taxes or imposts as may be imposed by the municipal council and are collectible from day to day or from week to week. He shall have such agents and deputies as the legislative council shall by law provide. He is empowered to authorize any municipal treasurer to collect the cedula tax as his deputy or agent and to pay to the municipal treasurer for such collection a commission of five per centum of the amount collected. He shall perform the duty of registrar of Chinese, when so designated by the Insular Collector of Customs, and shall receive the same compensation therefor as provincial treasurers when so designated. Until a registrar shall be otherwise provided for, he shall act as registrar of property and discharge the duties imposed by law upon such officer. He shall collect all amounts due under the forestry regulations for the cutting of timber and the collection of forest products and shall dispose of the amount collected, as already provided by this Act, by forwarding the same to the provincial treasurer. He shall render a quarterly account of his collections and disbursements to the provincial treasurer, and shall, as he may be ordered by the provincial treasurer, retain custody of the money which he has collected or forward the same or any part thereof to the provincial treasury. He shall pay over to the municipal treasurers of his district such amounts as may be due the latter according to law, taking a receipt therefor, and shall advise the president and the council of the municipality of the payments which he has thus made to the municipal treasurer. He shall act as disbursing officer under the provincial treasurer to pay the salary of the district governor, the district secretary, his own salary, and the salary of the employees whose employment is lawfully authorized by the legislative council. His accounts, books, papers, cash, and all records shall always be open to inspection by the provincial treasurer or any examining agent of such provincial treasurer, or by any examining agent of the Insular Treasurer. In case he shall be found on examination to be in default, the examining agent, either of the Insular Treasurer or of the provincial treasurer, shall be authorized to seize his office, the books, papers, cash, and all records, and hold the same until the amounts due from him as such treasurer can be stated. In case of the decease of the district treasurer the same procedure shall obtain. When the account shall be stated, the office, public papers, and records shall be turned over to his lawful successor. The district treasurer shall discharge such other duties as may be imposed upon him by act of the legislative council. The district treasurer shall give bond in a sum to be fixed by the provincial treasurer with the approval of the legislative council.