Creation of Tabuelan Municipality, Cebu

The creation is made pursuant to section sixty-eight of the Revised Administrative Code.
The establishment follows the recommendation of the Provincial Board of Cebu.

The municipality of Tabuelan officially begins to exist upon:
- The appointment and qualification of the mayor, vice mayor, and a majority of the councilors.
- Certification by the Secretary of Finance affirming Tabuelan's financial capability to implement the Minimum Wage Law, fulfill all statutory obligations, and provide ordinary essential municipal services.
- Confirmation that the mother municipality of Tuburan retains sufficient financial capacity and stability to maintain its municipal government and statutory and service obligations after the segregation.

The Secretary of Finance’s certification ensures that Tabuelan has the necessary fiscal resources to operate as a regular municipality.
It also guarantees that Tuburan can continue to perform effectively despite losing the segregated barrios.

The Executive Order was signed in Manila on September 23, 1953.
The creation took place under the administration of President Elpidio Quirino.
The formal execution was by the President and the Acting Executive Secretary, Marciano Roque.

The authority to create municipalities under the Revised Administrative Code.
The necessity of balance in municipal fiscal and administrative capacity to avoid impairing either the new or original municipality.
Ensuring compliance with labor laws (Minimum Wage Law) as a prerequisite for municipal viability.
The procedural requirement of appointment and qualification of local officials as a condition for the municipality's legal existence.