Section 1.
Chapter Fifty-six of the Revised Administrative Code is amended by
inserting between sections two thousand sixty-seven and two thousand
sixty-eight thereof two new section, to be known as sections two
thousand sixty-seven-A and two thousand sixty-seven-B which shall read
as follows:
"Sec. 2067-A. Classification of provinces. — Provinces are
divided into seven classes, according to their income, as follows:
"(a) First Class: The provinces that have obtained an
average total revenue of one million five hundred thousand pesos or
more per annum during the last five fiscal years;
"(b) Second Class: The provinces that have obtained
an average total revenue of one million pesos or more but less than one
million five hundred thousand pesos per annum during the last five
fiscal years;
"(c) Third Class: The provinces that have obtained an
average total revenue of seven hundred thousand pesos or more but less
than one million pesos per annum during the last five fiscal years;
"(d) Fourth Class: The provinces that have obtained
an average total revenue of five hundred thousand pesos or more but
less than seven hundred thousand pesos per annum during the last five
fiscal years;
"(e) Fifth Class: The provinces that have obtained an
average total revenue of three hundred thousand pesos or more but less
than five hundred thousand pesos per annum during the last five fiscal
years;
"(f) Sixth Class: The provinces that have obtained an
average total revenue of one hundred fifty thousand pesos or more but
less than three hundred thousand pesos per annum during the last five
fiscal years; and
"(g) Seventh Class: The provinces that have obtained
an average total revenue of less than one hundred fifty thousand pesos
per annum during the last five fiscal years: Provided, That revenue as
used in this Act shall be interpreted to mean all revenues and receipts
accruing to the province except proceeds from bond issues, proceeds
from or repayment of loans,ds from the National Government, private
contributions and donations, return of advances to economic
enterprises, sales of fixed assets, income from sale of real property,
prior year adjustment, inventory adjustment, and other receipts not
regularly recurring each fiscal year: Provided, further, That no
readjustment of the classification shall be made oftener than once in
five consecutive years, except in cases of the diminishing revenues
when the Secretary of Finance may, in his discretion, order at any time
the readjustment of the classification of any province in accordance
with the foregoing schedule."
"Sec. 2067-B. Salaries of provincial officials. —
The annual salaries of provincial governors, provincial treasurers,
provincial fiscals, provincial auditors, provincial health officers,
provincial assessors, assistant provincial treasurers, assistant
provincial auditors, assistant provincial health officers and assistant
provincial assessors shall be as hereinbelow fixed:
"In first class provinces: For provincial governors, twelve thousand
pesos; for provincial treasurers, provincial fiscals, provincial
auditors, and provincial health officers, seven thousand eight hundred
pesos; for provincial assessors, seven thousand two hundred pesos; for
assistant provincial treasurers, assistant provincial auditors and
assistant provincial health officers, five thousand one hundred pesos;
and for assistant provincial assessors, four thousand five hundred
pesos;
"In second class provinces: For provincial governors, ten thousand
pesos; for provincial treasurers, provincial fiscals, provincial
auditors, and provincial health officers, seven thousand five hundred
pesos; for provincial assessors, six thousand nine hundred pesos; for
assistant provincial treasurers, assistant provincial auditors and
assistant provincial health officers, five thousand one hundred pesos
and for assistant provincial assessors, four thousand five hundred
pesos;
"In the third class provinces: For provincial governors, nine thousand
six hundred pesos; for provincial treasurers, provincial fiscals,
provincial auditors, and provincial health officers, seven thousand two
hundred pesos; for provincial assessors, six thousand six hundred
pesos; for assistant provincial treasurers, assistant provincial
auditors and assistant provincial health officers, four thousand eight
hundred pesos; and for assistant provincial assessors, four thousand
two hundred pesos;
"In fourth class provinces: For provincial governors, eight thousand
four hundred pesos; for provincial treasurers, provincial fiscals,
provincial auditors, and provincial health officers, six thousand nine
hundred pesos; for provincial assessors, six thousand three hundred
pesos; for assistant provincial treasurers, assistant provincial
auditors and assistant provincial health officers, four thousand five
hundred sixty pesos; and for assistant provincial assessors, for
thousand one hundred twenty pesos;
"In fifth class provinces: For provincial governors seven thousand two
hundred pesos; for provincial treasurers, provincial fiscals,
provincial auditors, and provincial health officers, six thousand six
hundred pesos; for provincial assessors, six thousand pesos; for
assistant provincial treasurers, assistant provincial auditors and
assistant provincial health officers, four thousand one hundred twenty
pesos; and for assistant provincial assessors, four thousand eighty
pesos;
"In sixth class provinces: For provincial governors, six thousand six
hundred pesos; for provincial treasurers, provincial fiscals,
provincial auditors, and provincial health officers, six thousand
pesos; for provincial assessors, five thousand four hundred pesos; for
assistant provincial treasurers, assistant provincial auditors and
assistant provincial health officers, four thousand eighty pesos; and
for assistant provincial assessors, three thousand nine hundred pesos;
"In seventh class provinces: For provincial governors, six thousand
pesos; for provincial treasurers, provincial fiscals, provincial
auditors, and provincial health officers, five thousand four hundred
pesos; for provincial assessors, four thousand eight hundred pesos; for
assistant provincial treasurers, assistant provincial auditors and
assistant provincial health officers, three thousand nine hundred
pesos; and for assistant provincial assessors, three thousand six
hundred pesos: Provided, That if after the classification of provinces
as provided for in section five of this Act, the salaries of the
present incumbents of the positions of provincial governor, provincial
treasurer, provincial fiscal, provincial auditor, provincial health
officer, provincial assessor, assistant provincial treasurer, assistant
provincial auditor, assistant provincial health officer and assistant
provincial assessor shall be reduced on account of the application of
the schedule provided for in this section, the said incumbents shall
continue to receive their present salaries until their successors are
appointed: And provided, further, That if after the salary of a
provincial governor, provincial treasurer, provincial fiscal,
provincial auditor, provincial health officer, provincial assessor,
assistant provincial treasurer, assistant provincial auditor, assistant
provincial health officer and assistant provincial assessor has been
increased by virtue of the provisions hereof, the province concerned
incurs an overdraft in its general fund or the operating expenses
thereof exceed the revenue collections, the President of the
Philippines, upon recommendation of the Secretary of Finance, shall
reduce the salary of said officials to the maximum rates fixed for them
in the next lower class of province.cralaw
"One-half of the salary of the provincial auditor, of the provincial
health officer, of the assistant provincial auditor and of the
assistant provincial health officer shall be paid out of the national
funds and the other half shall be paid out of the funds of the province
concerned: Provided, however, That the increase in salary of the
provincial auditor, provincial health officer, assistant provincial
auditor and assistant provincial health officer shall be borne by the
province until the share thereof of the National Government shall have
been provided for in the General Appropriations Act."
Sec. 2. Section two thousand ninety-seven of the
same chapter of the Revised Administrative Code, as amended, is hereby
further amended to read as follows:
"Sec. 2097.
Compensation of Members. — Except as otherwise specially provided, the
members of the provincial board shall receive a compensation, to be
fixed by resolution of the provincial board, of not exceeding
thirty-five pesos in first class, second class and third class
provinces; thirty pesos in fourth class and fifth class provinces; and
twenty-five pesos in sixth class and seventh class provinces, for each
day of actual attendance at the sessions of the board; and, except as
otherwise specially provided, compensation shall in no case be paid for
service rendered by a member of the board out of session. The amount of
the per diem shall not be changed more than once a year.
"If not a resident of the provincial capital, a member of the
provincial board shall be entitled to reimbursement of his actual and
necessary travel expenses from his place of residence to the place
where the provincial board holds its sessions, when going to said
sessions and returning from the same."
Sec. 3. Section two thousand one hundred
twenty-one-A of the same chapter of the said Code is amended to read as
follows:
"Sec. 2121-A. General limitation upon amount expendable for
salaries and wages. — Except as hereinbelow provided, the amount
expendable for salaries and wages of provincial officials and employees
shall not exceed the following percentages of the ordinary and regular
income that accrued to the general fund during the preceding fiscal
year, exclusive of all balances carried forward from preceding fiscal
years, transfers from other funds, and all receipts from loans,ds or
gifts from government or private funds:
"First class provinces, forty-five per centum;
"Second class provinces, fifty per centum
"Third and fourth class provinces, fifty-five per centum;
"Fifth class provinces, sixty per centum;
"Sixth class provinces, sixty-five per centum;
"Seventh class provinces, seventy-five per centum.cralaw
"In case the current income of the general funds is less than that
which accrued to the same fund during the preceding fiscal year, the
percentages fixed in the preceding paragraph shall be based on the
reduced income for the current fiscal year.cralaw
"The Secretary of Finance may authorize any province to exceed the
percentages hereinabove fixed under such conditions as he may impose."
Sec. 4. Salaries of ex-officio officials. — In
cases where an official is designated as ex officio official, such
official shall receive additional compensation which shall not exceed
the following:
In first class, second class, and
third class provinces, one thousand two hundred pesos per
annum.
In fourth class and fifth class provinces, nine hundred sixty pesos per
annum; and
In sixth class and seventh class provinces, seven hundred twenty pesos
per annum.
Sec. 5. Classification under this Act. — Upon the
approval of this Act and for each period of five consecutive fiscal
years thereafter, the Secretary of Finance shall classify all provinces
on the basis of the average total revenue of such provinces during the
five consecutive fiscal years immediately preceding such classification
according to the provisions of this Act as certified by the Auditor
General: Provided, That the first classification shall take effect on
July one, nineteen hundred and fifty-seven. Hereafter, there shall be
no special or partial classification of the provinces, except as
provided for in section two thousand sixty-seven-A of the Revised
Administrative Code.cralaw
Sec. 6. Act Numbered Thirty-seven hundred
ninety-eight, as amended, Republic Act Numbered Three hundred
sixty-eight, as amended, sections sixteen hundred and seventy-five and
twenty hundred and eighty-six of the Revised Administrative Code, and
all Acts, executive orders or parts thereof inconsistent with the
provisions of this Act are repealed.cralaw
Sec. 7. This Act shall take effect on July first,
nineteen hundred and fifty-seven.
Approved: June 22, 1957
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