Corporate Powers of Provincial Governments
- Provincial governments are bodies corporate.
- Powers include suing and being sued, having a seal, holding property, making contracts, and incurring obligations authorized by law.
Officers and Eligibility Requirements
- Offices include provincial governor, secretary, treasurer, supervisor, and fiscal.
- Eligibility requires U.S. citizenship, native status, or political rights per Treaty of Paris.
- Oath of allegiance to the U.S. is mandatory with conditions on disloyalty.
- Residency during incumbency is required at provincial capital.
- Annual salaries fixed by the enabling Act.
Selection and Term of Provincial Governor
- Elected biennially by municipal councilors in joint convention by secret ballot.
- Majority vote needed; results confirmed by the Commission.
- Governor’s term is two years starting first Monday of March.
- Commission appoints interim governors as needed.
Appointment and Qualifications for Other Provincial Officers
- Provincial secretary, treasurer, supervisor, fiscal appointed by the Commission.
- Secretary and fiscal must speak/write Spanish and, post-1906, English.
- Supervisor must be a qualified civil engineer and surveyor.
- Treasurer must post a bond covering public funds.
- Bonds subject to Insular Treasurer oversight.
Oath of Office
- All officers must take an oath affirming faithful office performance, accounting for funds, allegiance to U.S., without reservation.
- Oaths filed with provincial secretary.
Duties and Powers of the Provincial Governor
- Chief executive of province, reports to Insular Government.
- Ensures laws are executed by provincial officers.
- Provides for court judge’s reception and security.
- Oversees local police, temporarily reallocates forces as needed.
- Authority to suspend municipal officers pending Commission action.
- Presides over provincial board; conducts municipal visits biannually.
- Responsible for reporting annual provincial conditions and recommendations.
- Can request military assistance for serious disturbances.
- Custody of provincial jail; appoints deputies and assistants with board approval.
- Salaries and personnel expenses regulated by Insular Treasurer for economy.
Role of Provincial Secretary
- Attests governor’s acts and records them.
- Custodian of provincial seal and records.
- Furnishes certified copies of public documents for a fee.
- Acts as acting governor during vacancies or absence.
Responsibilities of Provincial Treasurer
- Chief financial officer; supervises real property appraisal and tax collection.
- Files and indexes tax assessment lists.
- May appoint deputies subject to Civil Service Act.
- Requires bonds from deputies.
- Collects internal revenue and reports accordingly.
- Custodian of provincial funds; pays only lawful warrants endorsed by payees.
- Accountable to provincial board, Insular Treasurer, and Auditor.
- Subject to quarterly examinations and audits by Insular authorities.
- Must deposit Insular government funds within 30 days.
Duties of the Provincial Supervisor
- Supervises construction, repair, and maintenance of provincial roads, bridges, ferries, and public buildings.
- Defines municipal-provincial responsibility territories.
- Contracts work with provincial board approval; prepares plans and cost estimates.
- Reports monthly condition of infrastructure and recommends projects.
- Can appoint assistants subject to Civil Service Act and provincial board.
- Purchases stationery and maintains property accounts.
Functions of the Provincial Fiscal
- Legal adviser to provincial government and officers.
- Represents province in legal suits; advises municipalities upon request.
- Represents the public in criminal cases at provincial courts.
- Coordinates with Attorney-General for Supreme Court cases.
- Subject to supervision and guidance by the Attorney-General.
Composition and Role of the Provincial Board
- Composed of governor (presiding officer), treasurer, supervisor; secretary acts as secretary of board without membership.
- Duties include setting tax rates, providing offices and jail, authorizing contracts, and managing expenditures.
- Approves joint road and bridge projects with adjoining provinces.
- Directs legal actions and compromises with fiscal and judge approval.
- Issues warrants for payments; treasurer may suspend unlawful warrants.
- Authorizes bank deposits of surplus funds.
- Levies provincial taxes with limits and specific allocations.
- Holds regular meetings open to the public.
- Manages appointment and salaries of subordinate employees with Insular Treasurer approval.
- Adopts provincial seal.
Financial and Contractual Controls
- Contracts require treasurer certification of funds availability.
- Work exceeding $500 requires competitive bidding after public notice.
- Supervisor may reject bids; board may authorize direct supervision and purchase if bids are excessive.
Oversight of Provincial Treasurers
- Insular Treasurer prescribes detailed administration rules.
- Books and records always open to inspection.
- Annual audits mandatory.
- Procedures for handling defalcations include seizure, surety notification, bond claims, and criminal action.
Tax Collection and Appeals
- Provincial taxes collected and enforced akin to municipal taxes under Municipal Code.
- Taxpayers entitled to appeal on same grounds as municipal assessments.
- Joint collection proceedings for municipal and provincial taxes permitted.
Allocation of Internal Revenue and Forestry Collections
- One-fourth of internal revenue and forestry tax collections in the province allocated to provincial treasury.
- At least one-third of allocation directed to roads.
- Collector to certify amounts and notify relevant provincial officers and the Commission.
Suspension and Removal of Provincial Officers
- Military governor may suspend officers on grounds of disloyalty or misconduct.
- Commission responsible for investigating and deciding removal or reinstatement.
- Suspension/removal does not preclude criminal prosecution.
Eminent Domain Powers
- Provincial board may institute condemnation proceedings for public use if purchase agreements fail.
Filling Vacancies
- Commission to fill vacancies within 30 days.
- Interim appointments for governor until successor qualifies.
- Insular Treasurer to secure accounts and notify sureties upon treasurer vacancy.
- Fiscal to pursue bond claims for deficits.
Short Title and Enactment
- Common name: "The Provincial Government Act."
- Effective upon passage (February 6, 1901).