Section 16
SEC. 16. In the supervision which the Insular Treasurer is hereinbefore enjoined to exercise over the provincial treasurers, he shall prepare printed rules for their guidance and shall prescribe the method in detail for the keeping of their books, the forms of receipts to be given by them for taxes and other money coming into their hands, and the forms of monthly, annual and other reports to be made by them. The books, accounts, papers and cash of provincial treasurers shall be at all times open to the inspection of the Insular Treasurer or the Auditor of the Islands or the duly authorized agent of either. The accounts and offices of each provincial treasurer shall be audited at least once a year by the Auditor for the Islands or his duly authorized agent. In case an examination by either the Insular Treasurer, the Auditor for the Islands, or the duly authorized agent of either shall disclose a defalcation of the provincial treasurer, it shall be the duty of the examining officer, not being the Insular Treasurer, forthwith to notify the Insular Treasurer, who shall by himself or deputy at once seize the office, the books, papers, vouchers, and cash of such provincial treasurer and hold the same until the amount due from him shall be exactly determined by examination and a correct account stated. Upon the seizure, the sureties of the defaulting officer shall be notified forthwith by the Insular Treasurer. Suit shall be brought at once by the provincial fiscal to recover the amount due upon the official bond of the defaulting officer, and in such suit the account stated by the Insular Treasurer shall be prima facie evidence of the amount of indebtedness on the bond. Criminal proceedings shall also at once be instituted against the defaulting officer.