Organization of Philippine Municipal Governments

Municipal Designation and Property Rights

Incorporated pueblos are designated as municipalities (municipios) and retain their historical names.
Municipalities may sue, be sued, contract, acquire, and hold property for municipal interests.
Property rights vested under former pueblo organizations continue after incorporation.

Municipal Government Structure and Terms

Government vested in a president, vice-president, and municipal council.
Officers elected at large by qualified electors for two-year terms starting first Monday of January following election.
Initial councilors divided by lot into two classes with staggered terms to ensure half are elected annually.

Classification of Municipalities

Four classes based on population:
1. First class: 25,000+ inhabitants, 18 councilors.
2. Second class: 18,000 to <25,000 inhabitants, 14 councilors.
3. Third class: 10,000 to <18,000 inhabitants, 10 councilors.
4. Fourth class: less than 10,000 inhabitants, 8 councilors.
Municipalities with less than 2,000 inhabitants may be incorporated or attached to adjacent municipalities upon petition.
Barrios with over 2,000 population may form a separate municipality upon petition.
The Commission resolves classification controversies; changes due to population shifts handled by provincial board.

Territorial Division and Representation

Municipalities divided into barrios or wards with clearly defined limits.
Barrios may be grouped into districts equal to number of councilors including the vice-president for administrative purposes.

Qualifications of Electors

Electors are male, at least 23 years old, residents for six months, not foreign citizens, and either: a) Former holders of certain municipal offices before August 13, 1898. b) Owners of real property worth 500 pesos or taxpayers paying 30 pesos or more annually. c) Literate in English or Spanish.
Electors must take a prescribed oath affirming residency, age, allegiance to the United States, and faithful law obedience.

Disqualifications from Voting

Disqualified electors include persons: a) Delinquent in public taxes since August 13, 1898. b) Deprived of voting rights by court sentence. c) Who violated the allegiance oath to the United States. d) In arms or aiding against U.S. authority in the Philippines from April 1, 1901 onwards. e) Insane or feeble-minded persons.

Election Procedures

General elections held first Tuesday in December with officers assuming duties following January.
Proclamation posted specifying election details and elector qualification period.
Municipal secretary administers elector oath without fee; lists of qualified electors posted.
Elector list objections resolved by a board including president and municipal treasurer.
Special elections called under specified procedures and conducted analogously.

Election Conduct

Elections held at municipal house, presided over by a board of judges and tellers selected by the council.
Voting by secret ballot; only qualified electors admitted.
Ballots provided by provincial governor; filled in secrecy; illiterate voters assisted by tellers.
Ballot boxes are secured and procedures prescribed for voting hours, identification, and vote counting.
Plurality vote elects officers.

Election Results and Contestations

Immediate post-election canvass and certification by election board.
A three-day period for objections to election results posted publicly.
Objections reviewed by provincial board; orders for special elections if irregularities or ineligibility found.
Minor irregularities not affecting actual voter intent do not invalidate elections.

Qualifications and Restrictions for Municipal Officers

Must be qualified electors, at least 26 years old, resident for one year, and literate in Spanish, English, or local dialect.
Ecclesiastics, active soldiers, provincial or governmental salaried persons, and municipal contractors are barred from office.

Oath and Bond Requirements

Municipal officers must take an oath of office affirming qualifications, allegiance, and faithful discharge of duties.
Officers managing municipal funds must post bonds approved by the president, provincial treasurer, and council.
Bonds conditioned on faithful performance and filed with municipal secretary.

Powers and Duties of the President

Chief executive responsible for executing ordinances and supervising officials.
Inspects municipal records and issues police and safety orders.
Draws warrants, assists in tax collection, conducts auctions, and holds courts for ordinance violations.
May suspend municipal employees for cause and impose fines.
Keeps docket of trials related to municipal ordinance violations.
Presides over council meetings; may veto ordinances subject to council override.
Appoints non-elective officers with council consent; prepares annual reports.

Vice-President Functions

Acts for president during absences or incapacity.
Fills president vacancy; successor vice-president elected by council.
Ex officio council member and assigned to district of municipal offices.

Duties of Municipal Secretary

Clerk of the council; maintains records, journals, civil registry including births, marriages, and deaths.
Certifies warrants; issues certified copies of records for fees.
Performs additional duties as prescribed by council or law.

Duties of Municipal Treasurer

Receives municipal funds; issues receipts.
Maintains detailed accounts; pays only by council warrant signed by president and secretary.
Prepares monthly financial statements; safekeeper of funds and municipal property.
May deposit funds with provincial treasurer when authorized.

Compensation of Municipal Officers

Salaries fixed by council with maximum limits varying by municipality class.
Vice-president and councilors serve without compensation except when vice-president acts as president.
Salaries fixed at organization remain during incumbent's term despite subsequent changes.

Mandated Acceptance of Office and Term Limits

Elected persons must accept office unless exempted due to prior service, disability, or age over 65.
Declining office without valid exemption subject to imprisonment up to six months.
No more than two consecutive terms allowed without a two-year gap.

Vacancy and Office Turnover

Permanent incapacity declared by council majority creates vacancy filled promptly.
Appointive officers serve until end of appointing president's term or removal.
Outgoing officers must deliver all municipal property and records; refusal incurs liability and penalty.

Conflict of Interest and Removal

Officers prohibited from municipal contracts, business, or property purchase.
Violation results in removal by two-thirds council vote and imprisonment up to two years upon conviction.

Municipal Council Organization and Meetings

Council schedules meetings biweekly; special meetings upon call with notices.
Quorum is majority; smaller numbers may adjourn and compel attendance.
Sessions public unless special appointment sessions held behind closed doors.
Council sets own rules and may suspend or expel disorderly members.

Council Proceedings and Ordinances

Keeps journal including votes on ordinances and propositions.
Ordinances effective ten days after passage unless otherwise specified; must be posted publicly.
Approves president's nominations and sets duties of appointed officers.
Fixes barrios' boundaries; assigns councilors to barrios or grouped districts.
Councilors act as barrio representatives, informing residents and president.

Powers and Duties of the Municipal Council

Determines salaries within limits; fills vacancies.
Appropriates funds; manages municipal property; erects buildings.
Regulates fire limits, building permits, inspections, lighting, street care, nuisances, animals, sanitation, drainage, burial, markets, food inspection.
Establishes police; regulates gambling, opium joints, public morality, arrests, public order.
Licenses businesses and regulates various municipal activities.
Fixes fines and penalties (max 200 pesos or 6 months imprisonment); allows appeals.
Maintains prisons and schools; establishes postal services.
Levies taxes for municipal purposes.
Enacts ordinances for health, safety, order, morals, and prosperity.

Removal and Additional Council Powers

Can remove appointed officers by two-thirds vote.
Provide for care of poor, sick, mentally unsound.
Acquire and dispose property with provincial governor's approval for alienations.
Employ legal counsel; erect public facilities and establish fees.
Maintain educational institutions beyond primary schools; may charge fees.
Manage waterworks, name public places, regulate animals and certain public entertainments.

Taxation Principles and Sources

Taxes shall be just and uniform within municipalities.
Municipal revenues used solely for local public purposes.
Sources include ad valorem property tax, fisheries privileges, fees on livestock certificates, rents, municipal property profits, tuition fees, licenses, fines, and specific vehicle taxes.
Portion of property tax devoted to free public primary schools.
Property owned by government entities exempt from taxation.

Tax Restrictions and Collection

No import or export taxes or disguised charges on goods allowed.
Taxes, licenses, and fees fixed annually by ordinance.
Provincial treasurer handles collection; records open to public inspection.

Financial Reporting and Audit

Treasurer prepares annual financial statements submitted to president, council, and provincial treasurer.
Council audits accounts; disagreement noted and forwarded to provincial treasurer for action.
Annual municipal financial and property reports prepared and approved.
Unbudgeted expenditures require provincial treasurer's authorization.

Tax Assessment and Appeals

Municipal board of assessors (president, treasurer, provincial treasurer's deputy) assesses real estate.
Members take oath to appraise property at true value.
Property owners must submit verified s