Regulation of receipts for Philippine Exposition

A cashier for the Philippine exhibit at Saint Louis shall be appointed by the Philippine Exposition Board, subject to the Secretary of War's approval.
The cashier receives a salary of $200 per month (U.S. currency) and serves until accounts are closed post-exposition.
Clerical assistants may be appointed with salaries fixed by the Board and approved by the Secretary of War.
The cashier and assistants involved in collection must post bonds approved by the Secretary of War.
The Philippine Exposition Board must provide necessary office space and supplies.

Concessionaires must keep true and full accounts of all receipts in special books as prescribed by the Philippine Exposition Board.
These accounts must be available for inspection by the Board, cashier, or authorized representatives at all times.
The Board may prescribe forms and methods of bookkeeping and require changes for proper accountability.
The Board supplies checks, tickets, or other devices and may appoint agents to enforce controls.
Use of cash registers or other devices may be mandated to ensure proper cash accounting.
Costs for agents and devices are charged as per contract terms.
Concessionaires must pay all receipts to the cashier daily or at least weekly without deduction, except where division of receipts under contract is certified by the Board chairman.
All moneys received by the cashier must be deposited as provided in Section 1.

Concessionaires must submit triplicate abstracts of collections when paying amounts to the cashier.
Abstracts must specify inclusive dates and classify receipts into sales of fabricated or purchased articles, ticket sales, and miscellaneous receipts.
Concessionaires certify the accuracy of abstracts.
The chairman or designated examiner certifies the abstracts after examination of the books.
If receipts are divided, abstracts must show gross collections, amounts withheld, and amounts paid to the cashier separately.
The cashier receipts the abstract, returns one copy to the concessionaire, retains one, and forwards the other to the Auditor.
Incomplete or improper abstracts are rejected; refusal to account is deemed breach of contract.

The cashier renders monthly accounts to the Auditor for the Philippine Islands within ten days after the month’s end.
Receipts are categorized as sales of articles, ticket sales, and miscellaneous.
Accounts show receipts separately for each concession and class.
Abstracts from concessionaires support these accounts.
The Exposition Board resolves disputes between cashier and concessionaires.

The cashier’s deposits at the designated depository are credited to the Treasurer of the Philippine Islands.
The bank issues duplicate receipts to the cashier and sends monthly deposit abstracts to the Treasurer and Auditor.
The cashier credits his accounts with original depositor receipts.
Deposits are solely subject to the Treasurer’s order.

The Exposition Board may advance funds from appropriations to concessionaires to purchase authorized sale articles.
Concessionaire property cannot exceed the amount of his bond.
Payments for purchases, salaries, and expenses must be certified by the concessionaire and approved by the Board chairman.
Payments are made by the disbursing officer appointed under Act No. 514.
Existing disbursing officers or agents must transfer unexpended balances to the designated disbursing officer by May 1, 1904.
Payments in the Philippines after this date must be made via the designated disbursing officer in Manila.

All disbursements by or on behalf of concessionaires must be recorded separately in the books and accounts of the paying officer or agent.

The Exposition Board is authorized to make final settlements with concessionaires at the exposition’s close.
Payments due are made on proper vouchers from regular appropriations through the regular disbursing officer.
Full statement of settlements must be submitted to the Auditor, certified by the Board chairman and concessionaire.
Differences in settlement are resolved by the Secretary of War.

If a majority or quorum of Board members is absent from the Philippines, the Secretary of the Interior assumes approval of vouchers and directs executive acts related to the Board in the Philippines.
This provision is retroactive to January 1, 1904.

Lawful claims against the Board shall be settled promptly after the exposition’s close.
Remaining balances revert immediately to the Insular Government’s general funds.

The Act’s passage is expedited pursuant to the procedure of the Philippine Commission.
The Act takes effect immediately upon passage.