Section 18
SEC. 18. Until March first, nineteen hundred and two, of the taxes collected under the present internal revenue and forestry laws by the Internal Revenue Collector and his deputies in the province, after January first, nineteen hundred and one, one-fourth shall be paid into the provincial treasury to be used for provincial purposes, and at least one-third of each one-fourth shall be devoted to the repair and construction of roads in the province. Collections derived from persons cutting timber on government land under the forestry laws shall be regarded for the purpose of this section as collected in the province where the timber is cut, although actually collected at Manila or some other place. The amount, due under this section to any province shall be fixed by the Collector of Internal Revenue of the Islands after examination of the records of his office and those of the Bureau of Forestry. He shall certify the amount thus fixed to the Insular Treasurer; to the proper provincial treasurer; and if the money has been paid into the Insular Treasury through the Military Governor, to the Commission for the necessary appropriation. If the money has not been paid into the Insular Treasury and remains in the hands of the provincial treasurer as provincial collector of Internal Revenue, it shall be paid into the provincial treasury as funds of the province.