Republic Act No. 4487

This Act shall be known as the Charter of the City of San Carlos in Pangasinan.

Article I General Provisions

Territory of the city.*The City of San Carlos in Pangasinan which is hereby created shall comprise the present territorial jurisdiction of the Municipality of San Carlos in the Province of Pangasinan.

The city shall constitute a political body corporate and as such is endowed with the attribute of perpetual succession and possessed of the powers which pertain to a municipal corporation, to be exercised in conformity with the provisions of this Charter.

The city shall have a common seal which shall be used in all documents of official character, and may alter the same at pleasure. It may take, purchase, receive, hold, lease, convey, and dispose of real and personal property for public use, contract and be contracted with, sue and be sued, prosecute and defend to final judgment and execution actions where its interests are involved and exercise all the powers hereinafter conferred.

The city shall not be held liable for damages or injuries to persons or property arising from the failure of the City Council, the Mayor or any other city officers or employees, to enforce the provisions of this Charter, or any other law or ordinances, or from the negligence of said City Council, Mayor or other city officers or employees while enforcing or attempting to enforce the provisions thereof: Provided, That nothing herein contained shall prevent any aggrieved party from filing a personal action in the proper court against any official or employee of the city government for any act or omission in the performance of his duties.

The jurisdiction of the city for police purposes shall be co-extensive with its territorial jurisdiction; and for the purpose of protecting and insuring the purity of the water supply of the city, such police jurisdiction shall also extend over all territory within the drainage area of such water supply, or within one hundred meters of any reservoir, conduit, canal, aqueduct or pumping stations used in connection with the city water service. The city court shall have concurrent jurisdiction with the municipal court of the respective municipalities, to try crimes and misdemeanors committed within said drainage area or within said spaces of one hundred meters. The court first taking jurisdiction of such an offense shall thereafter retain exclusive jurisdiction thereof. The police force of the several municipalities concerned shall have concurrent jurisdiction with the police force of the city for the maintenance of good order and the enforcement of ordinances throughout said zone, area and space, but any license that may be issued within said zone, area or space shall be granted by the proper authorities of the municipality concerned, and the fees arising therefrom shall accrue to the treasury of the said municipality concerned and not that of the city.

Article II The Mayor and Vice-Mayor

The MayorHis election, qualification and compensation.* The Mayor shall be the chief executive of the city. He shall be elected at large by the qualified voters of the city during every general election for provincial, city and municipal officials in accordance with the provisions of the Revised Election Code. No person shall be eligible for the position of Mayor unless at the time of election he is at least twenty-five years of age, a resident of the city for at least five years prior to his election, and a qualified voter therein.

The Mayor shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended. He shall be provided, in addition to his salary, a commutable allowance of one thousand pesos per annum.

There shall be elected a Vice-Mayor who shall be the presiding officer of the City Council. The Vice-Mayor shall be elected in the same manner as the Mayor and shall, at the time of his election, posses the same qualifications as the Mayor. He shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended.

The Vice-Mayor shall perform the duties and exercise the powers of the Mayor in the event of the latters sickness, absence or other temporary incapacity to discharge the powers and duties of his office. In the event of a permanent vacancy in the office of the Mayor, the Vice-Mayor shall become Mayor for the rest of the unexpired term. If the Vice-Mayor is temporarily incapacitated for the performance of his official duties, or is serving as acting Mayor, the member of the City Council who received the highest number of votes in the last election shall serve as acting Vice-Mayor and if the Vice-Mayor is, for any reason, temporarily incapacitated for the performance of the duties of the Mayor, or if the office of the Vice-Mayor is vacant, the member of the Council who received the highest number of votes in the last election shall serve as acting Mayor and while so serving shall not perform any duty as a member of the Council which shall elect from among themselves the presiding officer. Whenever the Vice-Mayor performs the duties and exercises the powers of the Mayor, he automatically ceases to be the presiding officer of the City Council. Where a member of the City Council exercises the functions of the Vice-Mayor, said member ceases to take part in the deliberations of the Council except to preside. For acting as Mayor or as Vice-Mayor, the Vice-Mayor or member of the Council, respectively, shall receive a total compensation equivalent to the salary of the Mayor or Vice-Mayor, as the case may be, during the period of such service. Any provision of law to the contrary notwithstanding, the Vice-Mayor shall appoint all officers and employees of the City Council with the consent of the majority of all the members of the Council. The Vice-Mayor shall have no right to vote except in case of a tie.

The Mayor shall have immediate control over the executive and administrative functions of the different departments of the city, subject to the provision of the President of the Philippines. He shall have the following general powers and duties:

The Mayor shall appoint one secretary who shall hold office at the pleasure of the Mayor and who shall receive a compensation in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended.

The secretary shall have the rank of a department head and shall have charge and custody of all records and documents of the city and of any office or department thereof for which provisions is not otherwise made; shall keep the corporate seal and affix the same with his signature to all ordinances and resolutions signed by the Mayor and to all other official documents and papers of the government of the city as may be required by law or ordinance; shall attest all executive orders, proclamations, ordinances, and resolutions signed by the Mayor; shall, upon request, furnish certified copies of all the city records and documents in his charge which are not of a confidential nature and charge twenty centavos for each one hundred words including the certificate, the fees to be paid directly to the city treasurer. He shall also perform such duties as are required by heads of departments of the city government by Section eighteen hereof, and such other duties as the Mayor may require of him. The position of the secretary shall be regarded as within the unclassified civil service but may be filled if so filled, the appointee shall be entitled to all the benefits and privileges of classified employees, except that he holds office only during the term of the appointing Mayor and until a successor in the office of the secretary is appointed and qualified, unless sooner separated.

Article III The City Council

Constitution and organization of the City Council; compensation of members thereof .* The City Council shall be the legislative body of the city and shall be composed of the Vice-Mayor who shall be its presiding officer, and eight councilors who shall be elected at large by the qualified voters of the city during every election for provincial, city and municipal officials in conformity with the provisions of the Revised Election Code and shall hold office for four years. In case of sickness, absence, suspension or other temporary disability of any member of the Council, or if necessary to maintain a quorum, the President of the Philippines may appoint a temporary substitute, belonging to the same political party as the temporarily incapacitated member, in the case of the elected councilors, who shall possess all rights and perform all the duties of a member of the Council until the return to duty of the regular incumbent.

If any member of the City Council should be a candidate for office in any election, he shall be disqualified to act with the Council in the discharge of the duties conferred upon it relative to election matters, and in such case the other members of the Council shall discharge said duties without his assistance, or they may choose a disinterested elector of the city to act with the Council on such matters in his stead.

The members of the City Council shall each receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended: Provided, That they may engage in the practice of their profession.

The members of the City Council shall, at the time of their election, be qualified electors of the city, residents thereof for at least two years immediately prior to their election and not less than twenty-three years of age. Such members may be suspended or removed from office under the same circumstances, in the same manner, and with the same effect, as elective provincial officers, and the provisions of law governing the suspension or removal of elective provincial officers are hereby made applicable in the suspension or removal of said members.

Elections for the elective members of the Council shall be held on the date of the regular election for provincial and municipal offices, and elected members shall assume office on the first day of January next following their election, upon qualifying, and shall hold office for four years and until their successors shall have been duly elected and qualified. The eight candidates receiving the greatest number of votes shall be declared elected.

The City Council shall have a secretary who shall be elected by it after every election, to serve during the term of office of the members thereof. A vacancy in the office of the secretary shall be filled temporarily for the unexpired term in like manner. The secretary of the Council shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended.

The secretary shall be in charge of the records of the City Council. He shall keep a full record of the proceedings of the Council, and file all documents relating thereto; shall record, in a book kept for that purpose, all ordinances, and all resolutions and motions directing the payment of money or creating liability, enacted or adopted by the Council, with the dates or passage of the same, and of the publication of ordinances; shall keep a seal, circular in form, with the inscription "City Council-City of San Carlos (Pangasinan)" and affix the same, with his signature, to all ordinances and other official acts of the Council, and shall present the same for signature to the presiding officer of the Council; shall, upon request furnish copies of all records of public character in his charge under the seal of his office and shall charge twenty centavos for each one hundred words including the certificate, the fees to be paid directly to the city treasurer; and shall keep his office and all records therein which are not of a confidential character open to public inspection during usual business hours.

Method of transacting business by the CouncilVetoAuthentication and publication of ordinances. The Council shall hold two ordinary sessions, for the transaction of business during each week on days which it shall fix by resolution, and such extraordinary sessions, as may be called by the Mayor, or upon request of four members of the Council. It shall sit with open doors, unless otherwise ordered by the affirmative vote of a majority of all the members. It shall keep a record of all its proceedings and determine its rules of procedure not herein set forth. A majority of all the members of the Council shall constitute a quorum for the transaction of business, but a smaller number may adjourn from day to day and may compel the immediate attendance of any member who is absent without good cause by issuing to the police of the city an order for his arrest and production at the session under such penalties as shall have been previously prescribed by ordinance. The affirmative vote of a majority of all members shall be necessary for the passage of any ordinance, or of any resolution or motion directing the payment of money or creating liability, but any other measure shall prevail upon the majority vote of the members present at any session duly called and held. The ayes and nays shall be taken and recorded upon the passage of all ordinances, upon all resolutions and motions directing the payment of money or creating liability, and at the request of any member, upon any other resolution or motion. Each approved ordinance, resolution or motion shall be sealed with the seal of the City Council, signed by the presiding officer and the secretary of the Council and recorded in a book kept for the purpose, and shall, on the day following its passage, be posted by the secretary at the main entrance of the city hall, and in at least two other public places, and shall take effect and be in force on and after the tenth day following its passage unless otherwise stated in said ordinance, resolution or motion, or vetoed by the Mayor as hereinafter provided. A vetoed ordinance, if repassed, shall take effect ten days after the veto is overridden by the required votes unless otherwise stated in the ordinance, resolution or motion or again disapproval by the Mayor within said time.

Each ordinance enacted by the Council, and each resolution or motion directing the payment of money or creating liability shall be forwarded to the Mayor for his approval within ten days from the date of enactment by the Council. If within said period the Council fails to transmit the said ordinance, resolution or motion, the same shall be deemed as not enacted. Within ten days after the receipt of the ordinance, resolution or motion, the Mayor shall return it with his approval or veto. If he does not return it within that time, it shall be deemed to be approved. If he returns it with his veto, his reasons, therefor in writing shall accompany it. It may then again be enacted by a two-thirds vote of all the members of the Council, and again forwarded to the Mayor for his approval, and if within ten days after its receipts he does not again return it with his veto, it shall be deemed to be approved. If within said time he again returns it with his veto, it shall be forwarded forthwith to the President of the Philippines for his approval or disapproval, which shall be final.

The Mayor shall have the power to veto any particular item or items of an appropriation ordinance or of an ordinance, resolution or motion directing the payment of money or creating liability, but the veto shall not effect the item or items to which he does not object. The item or items objected to shall not take effect except in the manner heretofore provided in this section as to ordinances, resolutions or motions returned to the Council with his veto; but should an item or items in an appropriation ordinance be disapproved by the Mayor, the corresponding item or items in the appropriation ordinance of the previous year shall be deemed re-enacted unless otherwise expressly directly in the veto.

Except as otherwise provided by law, and subject to the conditions and limitations thereof, the City Council shall have the following legislative powers:

No commercial sign, signboard, or billboard shall be erected or displayed on public lands, premises, or buildings. If after due investigation, and having given the owners an opportunity to be heard, the Mayor shall decide that any sign, signboard, or billboard displayed or exposed to public view is offensive to the sight or is otherwise a nuisance, he may order the removal of such sign, signboard, or billboard, and if same is not removed within ten days after he has issued such order, he may himself cause its removal, and the sign, signboard or billboard shall thereupon be forfeited to the city and the expenses incident to its removal shall become a lawful charge against any person or property liable for the creation or display thereof.

Article IV Departments and Offices

City departments.* There shall be the following city departments over which the Mayor shall have direct control and supervision, any existing law to the contrary notwithstanding:

1. Department of Finance 2. Department of Engineering and Public Works 3. Law Department 4. Department of Health 5. Police Department 6. Fire Department 7. Department of Assessment. The City Council may from time to time make such readjustment of the duties of the several departments as the public interest may demand, and, with the approval of the President of the Philippines, may consolidate any department, division or office.

Each head of department of the city government shall be in control of such department and shall possess such powers and obligations as may be prescribed herein or by ordinance. He shall certify to the correctness of all payrolls and vouchers of his department covering the payment of money before payment, except as herein otherwise expressly provided. At least four months before the beginning of each fiscal year, he shall prepare and present to the Mayor an estimate of the appropriation necessary for the operation of his department during the ensuing fiscal year, and shall submit therewith such information for purposes of comparison as the Mayor may desire. He shall submit to the Mayor as often as required reports covering the operation of his department.

In case of the absence or sickness or inability to act or for any other reason, of the head of the city departments, the officer next in charge of that department shall act in his place with authority to sign all necessary papers, vouchers, requisitions and other similar documents.

The President of the Philippines shall appoint, with the consent of the Commission on Appointments, the city judge and auxiliary city judge, the city treasurer, the city engineer, the city fiscal and his assistants, the city health officer, the chief of police, the chief of the fire department, the city assessor, the city architect, the city superintendent of schools, the register of deeds, and other heads and their assistants of such city departments as may be created. They shall be removed or suspended only for cause as provided by law.

All other officers and employees of the city whose appointments are not otherwise provided for by law or this Charter shall be appointed by the Mayor in accordance with the Civil Service Law and they shall be suspended or removed in accordance with the said law.

It shall be unlawful for any officer, directly or indirectly, individually or as a member of a firm, to engage in any business transaction with the city, or with any of its authorized officials, boards, agents, or attorneys, whereby money is to be paid, directly or indirectly, out of the resources of the city to such person or firm; or to purchase any real estate or other property belonging to the city, or which shall be sold for taxes or assessments, or by virtue of legal process at the suit of the city; or to be surety for any person having a contract or doing business with the city for the performance of which security may be required; or to be surety on the official bond of any officer of the city and shall not be financially interested in any transaction or contract in which the National Government or any subdivision or instrumentality thereof is an interested party; Provided, However, That the prohibition herein contained shall not apply to any city officer from acquiring such residential lot or lots of the public domain in the city to which he may be entitled under existing laws, rules and regulations.

Article V Department of Finance

The city treasurerHis powers, duties and compensation.*There shall be a city treasurer, who shall have charge of the department of finance and shall act as chief fiscal officer and financial adviser of the city and custodian of its funds. He shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended. He shall have the following general powers and duties:

The city engineerHis powers, duties and compensation.* There shall be a city engineer who shall be in charge of the department of engineering and public works. The city engineer shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended. He shall have the following general powers and duties:

The city is hereby authorized to undertake and carry out any public works projects or improvements, financed by the city or any other fund borrowed from or advanced by private parties under the supervision of the city engineer, without the intervention of the Department of Public Works and Communications. The approval of the plans and specifications thereof by the City Mayor and the city engineer and/or architect with the favorable recommendation of the City Council, shall constitute sufficient warrant for the undertaking and execution of said projects or improvements. The city may, however, consult if it so desires, the Department of the Public Works and Communications in connection with the preparation of the plans and specifications for the city public works projects either by administration or by contracts under the usual bidding procedure of the Government.

Article VII Law Department

The city fiscalHis powers, duties and compensation.*There shall be a city fiscal, who shall be the chief legal adviser of the city. He shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended, which shall be payable by the National Government and shall be included in the annual appropriation of the Department of Justice. There shall be one assistant city fiscal who shall be known as the first assistant city fiscal with compensation as provided for in Republic Act Numbered Eight hundred forty, as amended. There shall also be four assistant city fiscals, who shall be known as the second, third, fourth, and fifth assistant city fiscals, respectively, and with compensation in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended, and payable from the city funds. The city fiscal shall, subject to the general supervision of the Secretary of Justice, have the following general powers and duties:

The city health officerHis powers, duties and compensation.* There shall be a city health officer who shall have charge of the health department. He shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended. The city health officer shall have the following general power and duties:

The chief of policeHis powers, duties and compensation.* There shall be a chief of police who shall have charge of the police department. He shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended. He shall have the following general powers and duties:

The Mayor, the chief of police, and all officers and members of the city police and detective force shall be peace officers. Such peace officers are authorized to serve and execute all processes of the city court and criminal processes of all other courts to whomsoever directed, within the jurisdictional limits of the city or within the police limits as defined in this Charter, within the same territory; to pursue and arrest, without warrant, any person found in suspicious places or under suspicious circumstances reasonably tending to show that such person has committed, or is about to commit, any crime, or breach of the peace, to arrest or cause to be arrested, without warrant, any offender when the offense is committed in the presence of a peace officer or within his view, and in such pursuit or arrest, to enter any building, ship, boat, or vessel or take into custody any person therein suspected of being concerned in such crime or breach of peace, and any property suspected of having been stolen, and to exercise such other powers and perform such other duties as may be prescribed by law or ordinance. They shall detain an arrested person only in accordance with the provisions of existing laws relative to such detention until he can be brought before the proper magistrate. Whenever the Mayor shall deem it necessary to avert danger or to protect life and property, in case of riot, disturbance, or public calamity, he shall have power to swear in special police, in such numbers as the occasion demands. Such special police shall have the same powers while on duty as members of the regular force.

Article X Fire Department

The chief of fire departmenthis powers, duties and compensation.* There shall be a chief of a fire department who shall have charge of said department. He shall receive a salary in accordance with the provisions or Republic Act Numbered Eight hundred forty, as amended. The chief of police shall act as ex-officio chief of the fire department, until the City Council, by ordinance, provides otherwise at which time the chief of the fire department shall be appointed as heretofore provided. He shall have the following general powers and duties:

The city assessorHis powers and duties.* There shall be a city assessor who shall have charge of the department of assessment and who shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended.

The city treasurer shall act as city assessors ex-officio until the City Council by ordinance, provides otherwise, at which time the city assessor shall be appointed as heretofore provided. He shall have the following powers and duties:

The following shall be exempt from taxation:

It shall be the duty of each person who at any time, acquires real estate in the city, and of each person at any time, acquires real estate in the city, and of each person who constructs or adds to any improvements on real estate owned by him in the city, to prepare and present to the city assessor within a period of sixty days next following such acquisition, construction or addition, a sworn declaration setting forth the value of the real estate acquired or the improvement constructed or addition made by him and a description of such property sufficient to enable the city assessor to readily identify the same. Any person having acquired real estate who fails to make and present the declaration herein required within the said period of sixty days shall be deemed to have waived his right to notice of the assessment of such property, and the assessment of the same in the name of its former owner shall, in all such cases, be valid and binding on all persons interested, and for all purposes, as through the same had been assessed in the name of its present owner.

Action when owner makes no returns or is unknown, or ownership is in dispute or in doubt, or when land and improvements are separately owned. If the owner of any parcel of real estate fails to make a return thereof, or if the city assessor is unable to discover the owner of any real estate, he shall nevertheless list the same for taxation, and charge the tax against the true owner, if known, and if unknown then as against an unknown owner. In case of doubt or dispute as to ownership of real estate, the taxes shall be levied against the possessor or possessors thereof. When it shall appear that there are separate owners of the land and the improvements thereon, a separate assessment of the property of each shall be made.

If it shall come to the knowledge of the city assessor that any taxable real estate in the city has escape listing, it shall be his duty to list and assess the same at the time and in the manner provided in the next succeeding section and to charge against the owner thereof the taxes due for the current year, and the tax thus assessed shall be legal and collective by all the remedies herein provided, and if the failure of the city assessor to assess such taxes at the time when they should have been assessed was due to any fault or negligence on the part of the owner of such property, the penalties shall be added to such back taxes as though they had been assessed at the time when they should have been assessed.

The city assessor shall, during the first fifteen days of January of each year, add to his list of taxable real estate in the city the value of the improvement placed upon such property during the preceding year, and any property which is taxable and which has therefore escaped taxation. He may during the same period revise and correct the assessed value of any or all parcels of real estate in the city which are not assessed at their true money value by reducing or increasing the existing assessment, as the case may be: Provided, However, That no increase in the assessment of a particular real estate shall be made oftener than once every five years.

The city assessor shall, after the list shall have been completed, inform the public by notice published for seven days in a newspaper of general circulation in the city, if any, and by notice posted for seven days at the main entrance of the city hall, that the list is on file in his office and may be examined by any person interested therein, and that upon the date fixed in the notice, which shall not be later than the tenth of February, the city assessor will be in his office for the purpose of hearing complaints as to the accuracy of the listing of the property and the assessed value thereof. He shall further notify in writing each person of the amount of whose tax will be changed by such proposed revision, by delivering or mailing at least thirty days in advance of the date fixed in the notice such notification to such person or his authorized agent at the last known address of such owner or agent in the Philippines.

It shall be his duty carefully to preserve and record in his office copies of said notice. On the day fixed in the notice, and for five days thereafter he shall be present in his office to hear all complaints filed within the period by persons against whom taxes have been assessed as owners or real estate, and he shall make his decision forthwith and enter the same in a well-bound book, to be kept by him for that purpose, and if he shall determine that injustice had been done or errors have been committed, he is authorized to amend the list in accordance with his findings.

The city assessor shall authenticate each list of real estate valued and assessed by him as soon as the same is completed, by signing the following certificate at the foot thereof:

In case any owner of real estate or his authorized aggrieved by any decision of the city assessor under the preceding sections of this Article, such owner or agent or tenant or lessee may, within thirty days after the entry of such decision, appeal to the Board of Tax Appeals. The appeal shall be perfected by filing a written notice of the same with the city assessor, and it shall be the duty of that officer forthwith to transmit the appeal to the Board of Tax Appeals with all the written evidence in his possession relating to such assessment and valuation.

There shall be a Board of Tax Appeal which shall be composed of five members to be appointed by the President of the Philippines with the consent of the Commission on Appointments. Three members of the Board shall be selected from among government officials in the city other than those in charge of assessment and they shall serve without additional compensation. The two other members shall be selected from among property owners in the city and they shall each receive a compensation of twenty pesos for each day of session actually attended. The chairman of the Board shall be designated in the appointment and shall have the power to designate any city official or employee to serve as the secretary of the Board without additional compensation.

The members of the Board of Tax Appeals shall hold office for a term of two years unless sooner removed by the President of the Philippines.

Before organizing as such the members of the Board of Tax Appeals shall take the following oath before any public official authorized to administer oaths:

The Board of Tax Appeals shall hold such number of sessions as may be authorized by the Secretary of Finance, shall hear all appeals duly transmitted to it, and shall decide the same forthwith. It shall have authority to cause to be amended the listing and valuation of the property in respect to which any appeal has been perfected by order signed by the Board or the majority thereof, and transmit it to the city assessor who shall amend the tax list in conformity with said order. It shall also have the power to review and correct, with the approval of the department head first had, any and all erroneous or unjust assessment and valuations for taxation, and make a correct and just assessment and state the true valuation, in each case when it decides that the assessment previously made is erroneous or unjust. The assessment when so corrected shall be lawful and valid for all purposes as though the assessment had been made within the time herein prescribed. Such assessment and revaluation shall be made on due notice to the individual concerned who shall be entitled to be heard by the Board of Tax Appeals before any reassessment of revaluation is made. The decision of the Board of Tax Appeals shall be final unless the department head declares the decision reopened for review by him, in which case he may make such revision or revaluation as in his opinion the circumstances justify. Such revision when approved by the President of the Philippines shall be final.

A tax, the rate of which shall not exceed one and one-half per centum ad valorem to be determined by the City Council, shall be levied annually on or before the second Monday of January on the assessed value of all real estate in the city subject to taxation. All taxes on real estate for any years shall be due and payable annually on the first day of January and from this date such taxes together with all penalties accruing thereto shall constitute a lien on the property subject to such taxation.

Such lien shall be superior to all other liens, mortgages or encumbrances of any kind whatsoever; shall be enforceable against the property whether in the possession of the delinquent or any subsequent owner, and can only be removed by the payment of the tax penalty.

At the option of the taxpayer, the tax for any year may be paid in two installments, to be fixed annually by the City Council simultaneously with the rate per centum ad valorem taxation: Provided, That the time limit for the first and second installments shall be set not later than the thirty-first day of May and the thirtieth day of October of each year, respectively. Any person, who on the last day set for the payment of the real estate as provided in the preceding paragraphs, shall be within the premises of the city hall willing and ready to pay the tax but is unable to effect it on account of the large number of taxpayers therein present, shall be furnished a property prescribed card which will entitle him to pay the tax without penalty on the following day.

The words "paid under protest" shall be written upon the face of the real estate tax receipt upon the request of any person willing to pay the tax under protest. Confirmation in writing of an oral protest shall be made within thirty days.

At the expiration of the time for the payment of the real estate tax without penalty, the taxpayer shall be subject, from the first day of delinquency, to the payment of a penalty at the rate of two per centum of each full month of delinquency that has expired, on the amount of the original tax due, until the tax shall have been paid in full or until the property shall have been forfeited to the city as provided in this Act: Provided, That in no case shall the total penalty exceed twenty-four per centum of the original tax due.

In the event that the crop is extensively damaged or that a great lowering of the prices of products is registered in any year, or that a similar disaster extends throughout the province, or for good and sufficient reason, the City Council may, by resolution passed on or before the thirty-first day of December of such year, extend the time for the collection of the tax on real estate in the city for a period not to exceed three months, or remit wholly or in part the payment of the tax or penalty for the ensuing year, but such resolution shall have to specify clearly the grounds for such extension or remission and shall not take effect until it shall have been approved by the department head.

The President of the Philippines may, in his discretion, remit or reduce the real estate taxes for any year in the city if he deems this to be in the public interest.

After a property shall have become delinquent in the payment of taxes and said taxes and the corresponding penalties shall remain unpaid ninety days after payment thereof shall have become due, the city treasurer, or his deputy, if he desires to compel payment through seizures of any personal property of any delinquent person or persons, shall issue a duly authenticated certificate, based on the records of his office, showing the fact of delinquency and the amount of the tax and penalty due from said delinquent person or persons or from each of them. Such certificate shall be sufficient warrant for the seizure of the personal property belonging to the delinquent person or persons in question not exempt from seizure; and these proceedings may be carried out by the city treasurer, his deputy, or any other officer authorized to carry out legal proceedings.

The following personal property shall be exempt from seizure, sale and execution for delinquency in the payment of the real estate tax:

The owner of the personal property seized may redeem the same from the collecting officer at any time after seizure and before sale by tendering to him the amount of tax, the penalty, and the cost incurred up to the time of tender. The costs to be charged in making such seizure and sale shall only embrace the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the collecting officer or his deputy.

Unless redeemed as hereinabove provided, the property seized through proceedings under Section forty-two hereof, shall, after due advertisement, be exhibited for sale at public auction and so much of the same as shall satisfy the tax, penalty, and cost of seizure and same shall be sold to the highest bidder. The purchaser at such sale shall acquire an indefeasible title to the property sold. The advertisement shall state the time, place and cause of sale and be posted for ten days prior to the date of the auction, at the main entrance of the city hall and at a public and conspicuous place in the district where the property was seized.

The sale shall take place, at the discretion of the city treasurer or his deputy, either at the main entrance of the city hall or at the district where such property was seized. If no satisfactory bid is offered in the aforementioned districts, another auction shall be had, upon notice published anew.

The officer directing the sale under the preceding section shall forthwith make a return of his proceedings, and notation thereof shall be made by the city treasurer upon his records. Any surplus resulting from the sale, over and above the tax, penalty, and cost, and any property remaining in possession of the officer, shall be returned to the taxpayer.

Upon the expiration of one year from the date on which the taxpayer became delinquent, and in the event of continued default in the payment of the tax and penalty, all private rights, titles and interest in and to the real estate on which said tax is delinquent, shall be indefeasibly vested in the city government, subject only to the rights of redemption and repurchase hereinafter provided for: Provided, That the title acquired by said city government to real estate shall not be superior to the title thereto of the original owner prior to the seizure thereof.

At any time after the delinquency shall have accrued but not after the expiration of ninety days from the date of the publication of the advertisement provided for in the next succeeding section, the owner or his lawful representative, or any person having any lien, right, or any other legal or equitable interest in said property, may pay the taxes and penalties accrued and thus redeem the property. Such redemption shall operate to divest the city government of its title to the property in question and to revert the same to the original owner, but when such redemption shall be made by a person other than the owner, the payment shall constitute a lien on the property and the person making such payment shall be entitled to recover the same from the original owner, or if he be a lessee, he may retain the amount of said payment from the proceeds of any income due to the owner of such property: Provided, That the person exercising the right of redemption shall not acquire a title to said property better than that of the original owner prior to the seizure.

Notice of seizure of the real estate shall be given by posting notices at the main entrance of the city hall, the provincial building and all the municipal buildings in the Province of Pangasinan in English and Spanish and in the direct commonly used in the locality and copy of said notice shall be sent by registered mail to the owner of the property. A copy of said notice shall also be posted on the property subject to seizure. Such notice shall state the name of the delinquent person, the data on which such delinquency commenced, the amount of the taxes and penalties then due, and shall state that unless such taxes and penalties are paid within ninety days from the date of the publication of such notice, the forfeiture of the delinquent real estate to the city government shall become absolute.

After the expiration of ninety days from the date of the publication of the notice of delinquency provided for in the next preceding section, the city treasurer, or his deputy, may issue to the Mayor or to other officers authorized by law to execute and enforce the laws, a certificate describing the parcel of real estate on which the taxes have been declared delinquent, stating the amount of taxed due, and the penalties and costs accrued by reason of the delinquency, and requesting him to eject from said property all the tenants and occupants thereof. Upon receiving such certificate, the Mayor or any other official authorized to enforce the law shall forthwith have all the tenants and occupants who refuse to recognize the title of the city expelled from the property in question and to that end, he may use the police force: Provided, However, That if the property so seized is or includes a residential house, the occupants thereof shall be given sufficient time, not exceeding ten days from the date of the notice of ejectment, to vacate the premises.

After the title to the property shall have become vested in the city government in the manner provided for in Section forty-seven and forty-nine of this Charter, and at any time prior to the sale or the execution of the contract of sale by the city treasurer to a third party, the original owner or his legal representative or any person having any lien, right, or other legal interest or equity in said property, shall have the right to redeem the entire property in question by paying the full amount of taxes and penalties due thereon at the time of the seizure and if the city treasurer shall have entered into a lease of the property, the redemption shall be made subject to said lease: Provided, That the payment of the price of said property may, at the discretion of the purchaser, be made on installments, extending over a period not exceeding twelve months, but the initial payment, which must be made on the date of the filing of the application for redemption, and every subsequent payment, shall not be less than twenty-five per centum of the entire sum due, and shall in no case be less than two pesos, unless the total or the balance of the amount due on all seized property in the name of the taxpayer is less than two pesos. The purchaser may occupy the property after paying the first installment, and the usual taxes on the property shall be payable in the year after that in which the application for redemption was approved. Any failure of the purchaser to pay any installment on the date it is due shall have the effect of a forfeiture to the city government of any partial payment made by said purchaser, and in case he has taken possession of the property, he shall forthwith surrender the same to the city government. In case the purchaser should relinquish possession of said property, the city treasurer or his deputy shall forthwith adopt measures to eject therefrom all the tenants or occupants thereof as provided for in this Act: Provided, That the original owner of any real estate seized prior to the approval of this Act, who, redeems the same within six months subsequent to its approval, is hereby released from any obligation he may have to the Government for rent for the use of such property: Provided, further, That the provisions of this section shall apply to redemption of real estate seized for delinquency in the payment of taxes thereon and not redeemed up to the date of the approval of this Act.

At any time after the forfeiture of any real estate shall have become absolute, the city treasurer, pursuant to the rules of procedure to be promulgated by the department head, may announce the sale of the real estate seized on account of delinquency in the payment of taxes thereof, for the redemption of which no application has been filed. Such announcement shall be made by posting a notice for three consecutive weeks at the main entrance of the city hall and of all the municipal buildings in the province in either English or Spanish and in the dialect commonly used in the locality, and by publishing the same once a week during three consecutive weeks in a newspaper of general circulation in the city. Copies of such notice shall be sent immediately by registered mail to the delinquent taxpayer at the latters home address, if known. The notice shall state the amount of the taxes and penalties so due, the time and place of sale, the name of the taxpayer against whom the taxes are levied, and the approximate area, the lot number and the location by district and street and street number and district or barrio where the real estate to be sold is located.

At any time during the sale or prior thereto, the taxpayer may stay the proceedings by paying the taxes and penalties to the city treasurer or his deputy. Otherwise, the sale shall proceed and shall be held either at the main entrance of the city hall or on the premises of the real estate to be sold as the city treasurer or his deputy may determine.

The payment of the sale or price may, at the option of the purchaser, be made in installments covering a period not exceeding twelve months, but the initial payment which shall be made at the time of the sale and each subsequent payment shall not be less than twenty-five per centum of the sale price, and shall in no case be less than two pesos, unless the total or the balance of the amount due on all seized property in the name of the taxpayer is less than two pesos. The purchaser may occupy the property after paying the first installment, and the usual taxes on the property shall be payable in the year following that in which the sale took place. Any failure of the purchaser to pay the total price of the sale within twelve months from the date thereof, shall be sufficient ground for its cancellation, and any part payment made shall revert to the city government and if the purchaser has taken possession of the property, he shall forthwith surrender the same in the city government. In case the purchaser should fail to relinquish possession of the property, the city treasurer or his deputy shall immediately take steps to eject the tenants or occupants of the property, in accordance with the procedure prescribed in Section fifty of this Act.

The city treasurer or his deputy shall make a report of the sale to the City Council within five days after the sale and shall make the same appear on its records. The purchaser at this sale shall receive from the city treasurer or his deputy a certificate showing the proceedings of the sale price, the condition of payment, the amount paid, and the exact amount of taxes and penalties.

Within one year from and after the date after of sale, the delinquent taxpayer or any other person in his behalf, shall have the right to redeem the property sold by paying to the city treasurer or his deputy the amount of taxes, penalties, costs and interest at the rate of twelve per centum per annum on the purchase price, if paid in whole, or on any portion thereof as may have been paid by the purchaser and such payment shall invalidate the certificate of sale issued to the purchaser, if any, and shall entitle the person making such payment to a certificate to be issued by the city treasurer or his deputy, stating that he has thus redeemed the property, and the city treasurer or his deputy, upon the return by the purchaser of the certificate of sale previously issued to him shall forthwith refund to the purchaser the entire sum paid by him with interest at twelve per centum per annum, as provided for herein, and such property shall thereafter be free from the lien of such taxes and penalties.

In case the delinquent taxpayer shall not redeem the property sold as herein provide within one year from the date of the sale, and the purchaser shall then have paid the total purchaser price, the city treasurer, as grantor, shall execute a deed in form and effect sufficient to convey to the purchaser so much of the real estate against which the taxes have been assessed as has been sold, free from all liens or encumbrances of any kind whatsoever, and said deed shall succinctly recite all the proceedings upon which validity of the sale depends. Any balance remaining from the proceeds of the sale after deducting the amount of the taxes and penalties due, and the costs, if any, shall be returned to the original owner or his representative.

The taxes and penalties to be paid by way of redemption or repurchase, shall comprise in all cases only the original tax by virtue of the failure to pay which the seizure was made, and its incidental penalties, up to the date of the forfeiture of the real estate to the Government.

City Architect.* There shall be a city architect who shall receive a compensation of not exceeding seven thousand two hundred pesos per annum. The city engineer shall be ex officio city architect until the City Council, by ordinances provides otherwise at which time the city architect shall be appointed as herewith provided. He shall prepare and undertake the preparation of plans and specifications of all public buildings and all construction which require the services of an architect. He shall also execute and perform such power and other duties as may be assigned to him by the Mayor or prescribed by law or ordinance.

Article XIII Tax Allotments and Special Assessments for Public Improvements

Allotment of Internal Revenue and other taxes.* Of the internal revenue accruing to the National Treasury under Charter II, Title XII of Commonwealth Act Numbered Four hundred and sixty-six, and other taxes collected by the National Government and allotted to the various provinces, as well as the national aid for schools, the City of San Carlos in Pangasinan shall receive a share equal to what it would receive if it were a regularly organized province.

The City Council may, by ordinance, provide for the levying and collection, by special assessment of the lands comprised within the district or section of the city specially benefited, of a part not to exceed sixty per centum of the cost of laying out, opening, constructing, straightening, widening, extending, grading, paving, curbing, walling, deepening, or otherwise establishing, repairing, enlarging, or improving public avenues, roads, streets, alleys, sidewalks, parks, plazas, bridges, landing places, wharves, docks, levees, reservoirs, waterworks, water mains, water courses, esteros, canal, drains, and sewers, improvements thereon, as hereinafter provided. In case of national public works, the City Council as an agency of the National government shall, when the President of the Philippines so directs it, provide for the levying and collection by special assessment of the lands, within the section or district of the city specially benefited of the costs or a part thereof to be determined by the President, of laying out, opening, constructing, straightening, widening, extending, grading, paving, curbing, walling, or deepening, or otherwise repairing, enlarging, or improving national roads and other national public works within the city, including the cost of acquiring the necessary land and improvements therein.

All lands comprised within the district or section benefited, except those by the Republic of the Philippines shall be subject to the payment of the special assessment.

The amount of the special assessment shall be apportioned and computed according to the assessed valuation of such lands as shown in the books of the city assessor. If the property has not been declared for taxation purposes, the city assessor shall immediately declare it for the owner and assess its value, and such value shall be the basis of the apportionment and computation of the special assessment thereon.

The ordinance providing for the levying and collection of a special assessment shall describe with reasonable accuracy the nature, extent, and location of the work; the percentage of the cost to be defrayed by subject to the payment of the special assessment, the limits whereof shall be stated by metes and bounds if practicable, and by other reasonable accurate means if otherwise, and the period, which shall not be less then five nor more than ten years, in which special assessment shall be payable without interest. One uniform rate per centum for all lands in the entire district or section subject to the payment of all the special assessment need not be established, but different rates for different parts or sections of the city according as said property will derive greater or less benefit from the proposed work, may be fixed.

It shall be the duty of the city engineer to make the plans, specifications, and estimates of the public works contemplated to be undertaken.

The proposed special assessment ordinance shall be published, with a list of the owners of the lands affected thereby, once a week for four consecutive weeks in any newspaper published in the city, one in English, one in Spanish, and one in the local dialect, if there be any, and in default of local papers, in any newspapers of general circulation in the city. The said ordinance in English, Spanish, and in the local dialect shall also be posted in places where public notices are generally posted in the city and also in the district or section where the public improvement is constructed or contemplated to be constructed.

The secretary of the City Council shall, on application furnish a copy of the proposed ordinance to each land-owner affected, or his agent, and shall, if possible, send to all of them copies of said proposed ordinance by ordinary mail or otherwise.

Not later than ten days after the last publication of the ordinance and the list of landowners, as provided in the preceding section, the landowners affected, if they compose a majority whose holdings represent more than one-half of the total assessed value of said lands, may file with the City Council a protest against the enactment of the ordinance. The protest shall be duly signed by them and shall set forth the addresses of the signers and the arguments in support of their objection or protest against the special assessment established in the ordinance. If no protest is filed within the time and under the condition above specified the ordinance shall be considered approved as published.

The City Council shall designate a date and place for the hearing of the protest filed in accordance with the next preceding section and shall give reasonable time to all protestants who have given their addresses and to all landowners affected by any protest or protests, and shall order the publication once a week for two consecutive weeks, of a notice of the place and date of the hearing in the same manner herein provided for the publication of the proposed special assessment ordinance. All pertinent arguments and evidence presented by the landowners interested or by their attorneys shall be attached to the proper records. After the hearing, the City Council shall either modify its ordinance or approve it in toto and send notice of its decision to all interested parties who have given their addresses, and shall order the publication of the ordinance as approved finally, together with a list of the owners of the parcels of land affected by the special assessment, three times, weekly, for two consecutive weeks, in the same manner hereinabove prescribed. The ordinance finally passed by said body shall be sent to the Mayor with all the papers pertaining thereto for his approval or veto as in the case of other city ordinances. If the Mayor approves it, the ordinance shall be published as hereinabove provided, but if he vetoes it, the procedure in similar cases provided in this Act shall be observed.

Upon the expiration of thirty days from the date of the last publication of the ordinance as finally approved, the same shall be effective in all respects, if no appeal therefrom is taken to the proper authorities in the manner hereinafter prescribed.

Any time before the ordinance providing for the levying and collection of special assessment becomes effective in accordance with the preceding section, appeals from such special assessment may be filed with the President of the Philippines in the case of public works undertaken or contemplated to be undertaken by the National Government, and with the Secretary of Finance in the case of public works undertaken or contemplated to be undertaken by the city. In all cases, the appeals shall be in writing and signed by at least a majority of the owners of the lands situated in the special assessment zone whose holdings represent more than one-half of the total assessed value of the lands affected. The appellant or appellants shall immediately give the City Council a written notice of the appeal, and the secretary of said Council shall, within ten days after the receipt of the notice of appeal, forward to the officer who has jurisdiction to decide the appeal an excerpt from the minutes of the Council relative to the proposed special assessment and all the documents in connection therewith.

As soon as the ordinance is in full force and effect, the city treasurer shall determine the amount of the special assessment which the owner of each parcel of land comprised within the zone described in the ordinance levying the same is to pay each year during the prescribed period, and shall send to each of such landowners a written notice thereof by ordinary mail. If upon completion of the public works it should appear that the actual costs thereof is smaller or greater than the estimated cost, the city treasurer shall without delay proceed to correct the assessment by increasing or decreasing, as the case may be, the special tax on each parcel of land affected, for the balance of the unpaid annual installments. If all annual installments have been paid, the city treasurer shall fix the amount of credit to be allowed to, or the additional special tax to be levied upon the land, as the case may be. In all cases, he shall give notice of such rectifications to the parties interested.

All sums due from any landowner or owners as the result of any action taken pursuant to this Article shall be payable to the city treasurer in the same manner as the annual ordinary tax levied upon real property, and shall be subject to the same penalties for delinquency and be enforced by the same means as said annual ordinary tax; and all said sums together with any of said penalties shall, from the dates on which they are assessed, constitute special liens on said land, with the sole exception of the lien for the non-payment of the ordinary real property tax. If, upon recomputation of the amount of special assessment in accordance with the next preceding section, it appears that the landowner has paid more than what is correctly due from him, the amount paid in excess shall be refunded to him immediately upon demand; in the other case, the landowners shall have one year within which to pay without penalty the amount still due from him. Said period shall be counted from the date the landowner received the proper notice.

The proceeds of the special assessment and penalties thereon shall be applied exclusively to the purpose or purposes for which the assessments were levied. It shall be the duty of the city treasurer to turn over the National Treasury all collections made by him from special assessment levies for national public works.

Article XIV City Budget

Annual Budget.* At least four months before the beginning of each fiscal year, the city treasurer shall present to the Mayor a certified detailed statement by department of all receipts and expenditures of the city pertaining to the preceding fiscal year, and to the first seven months of the current fiscal year; and he shall submit with this statement a detailed estimate of the revenues and receipts of the city from all sources for the ensuing fiscal year. Upon receipt of this statement and estimate and the estimates of the department heads as required by Section eighteen of this Charter, the Mayor shall formulate and submit to the City Council at least two and a half months before the beginning of the ensuing fiscal year, a detailed budget covering the estimated necessary expenditures for the said ensuing fiscal year, which shall be the basis of the annual appropriation ordinance: Provided, However, That in no case shall the aggregate amount of such appropriation exceed the estimate of revenues and receipts submitted by the city treasurer as provided above: Provided, further, That not more than sixty per centum of the expected revenues of the city for any fiscal year shall be appropriated for the payment of salaries and wages of officials and employees of the city government for the said fiscal year.

Supplemental budget formulated in the same manner may be adopted when special or unforeseen circumstances make such action necessary.

Whenever the City Council fails to enact an appropriation ordinance for any fiscal year before the end of the previous fiscal year, the several sums appropriated in the last appropriation ordinance for the objects and purposes specified, shall be deemed to be reappropriated for the several objects and purposes specified in said last appropriation ordinance, and shall go into effect on the first day of the new fiscal year as the appropriation ordinance for that year, until a new appropriation ordinance is duly enacted.

Article XV The City Court

Regular, auxiliary and acting judges of the city court.* There shall be a city court for the city for which there shall be appointed a city judge and an auxiliary city judge. The city judge shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended. The City Council may, when circumstances so warrant, and subject to the approval of the Secretary of Justice, appropriate the necessary amount for the establishment of another branch of the city court, the city judge and auxiliary city judge thereof to be appointed as herein provided.

The auxiliary city judge shall discharge the duties of the city judge in case of absence, incapacity or inability of the latter until he assumes his post, or until a new judge shall have been appointed. During his incumbency, the auxiliary city judge shall enjoy the powers, emoluments and privileges of the city judge who shall not receive any remuneration therefor except the salary to which he is entitled.

In case of absence, incapacity or inability of both the city judge and the auxiliary city judge, the Secretary of Justice shall designate the municipal judge of any of the adjoining municipalities to preside over the city court, and he shall hold office temporarily until the regular incumbent or the auxiliary city judge thereof shall have resumed office or until another judge shall have been appointed in accordance with the provisions of this Charter. The municipal judge so designated shall receive his salary as municipal judge plus fifty percent of the salary of the city judge whose office he has temporarily assumed.

There shall be a clerk of the city court who shall be appointed by the city judge in accordance with the Civil Service Law, rules and regulations, and who shall receive a compensation to be fixed by ordinance, approved by the Secretary of Justice, at not exceeding three thousand pesos per annum. He shall keep the seal of the court and affix it to all orders, judgments, certificates, records, and other documents issued by the court. He shall keep a docket of the trials in the court, in which he shall record in a summary manner the names of the parties and the various proceedings in civil and criminal cases, the name of the defendant, the charge against him, the names of the witnesses, the date of the arrest, the appearance of the defendant, together with the fines and costs adjudged or collected in accordance with the judgment. He shall have the power to administer oaths and shall perform the duties of a notary public ex officio.

The clerk of the city court shall at the same time be the sheriff of the city and shall as such have the same powers and duties conferred by existing law to provincial sheriffs. The City Council may provide for such number of clerks and other office personnel who shall be appointed by the City Mayor in the office of the city court as the needs of the service may demand.

The city court shall have the same jurisdiction in civil and criminal cases and the same incidental powers as are at present or hereafter conferred by law. It may also conduct preliminary investigations for any offense, without regard to the limits of punishment, and may release, or commit and bind over any person charged with such offense to secure his appearance before the proper court.

The city court shall have power to administer oaths and to give certificates thereof; to issue summons, writs, warrants, executions, and all other processes necessary to enforce its orders and judgments, to compel the attendance of witnesses; to punish contempt of court by fine or imprisonment, or both, within the limitations imposed by law; and require of any person arrested a bond for good behaviour or to keep the peace, or for further appearance of such person before a court of competent jurisdiction. But no such bond shall be accepted unless it be executed by the person in whose behalf it is made with sufficient surety or sureties to be approved by said court.

In a prosecution for the violation of any ordinance, the first process shall be a summons; except that a warrant for the arrest of the offender may be issued in the first instance upon the affidavit of any person that such ordinance has been violated, and that the person making the complaint has reasonable grounds to believe that the party charged is guilty thereof, which warrant shall conclude: "Against the ordinances of the city in such case made and provided." All proceedings and prosecutions for offenses against the laws of the Philippines shall conform to the rules and relating to process, pleading, practice and procedures for the judiciary of the Philippines, and such rules shall govern the city court and its officers in all cases insofar as the same may be applicable.

There shall be taxed against and collected from the defendant, in case of his conviction in the city court, such costs and fees as may be prescribed by law in criminal cases in municipal courts. All costs, fees, fines, and forfeitures shall be collected by the clerk of court, who shall keep a docket of those imposed and of those collected, and shall pay collections for the same to the city treasurer, for the benefit of the city, on the next business day after the same are collected, and take receipts therefor. The city judge shall examine said docket each day, compare the same with the amount receipted for by the city treasurer and satisfy himself that all such costs, fees, fines, and forfeitures have been duly accounted for.

No person shall be confined in prison by sentence of the city court until the warden or officer in charge of the prison shall receive a written commitment showing the offense for which the prisoner was tried, the date of the trial, the exact terms of the judgment or sentence, and the date of the order of the commitment in each case of the sentence to imprisonment.

An appeal shall lie in the Court of First Instance in all cases appealable thereto as provided for by law. The party desiring to appeal shall, before six oclock post meridian of the fifteenth day after the rendition and entry of the judgment by the city court, file with the clerk of court a written statement that he appeals to the Court of First Instance. The filing of such statement shall perfect the appeal. The city judge of the court from whose decision appeal is taken shall, within five days after the appeal is filed, transmit to the clerk of Court of First Instance a certified copy of the record of proceedings and all the original papers and processes on the case. A perfected appeal shall operate to vacate the judgment of the city court and the action, when duly entered in the Court of First Instance, shall stand for trial de novo upon its merits as though the same has never been tried. Pending an appeal, the defendant shall remain in custody unless released in the discretion of the city court or the Judge of First Instance, upon sufficient bail in accordance with the procedure in force to await the judgment of the appellate court.

Appeals in criminal cases falling under the concurrent jurisdiction of the city court with the Court of First Instance wherein the city courts act with like jurisdiction with the Court of First Instance and the proceedings are recorded shall be appealable directly to the Court of Appeals or the Supreme Court, as the case may be, in like manner and under the same procedure provided for by law in appeals from the decisions of the Court of First Instance.

Appeals in civil cases shall be governed by the ordinary procedure established by law.

Article XVI Bureaus Performing City Duties

The General Auditing OfficeCity Auditor.* The city auditor shall be appointed by and be under the supervision of the Auditor General; he shall receive and audit all accounts of the city in accordance with provisions of law relating to government accounts and accounting. He shall receive a salary in accordance with the provisions of Republic Act Numbered Eight hundred forty, as amended.

If the City Mayor should so request, the purchasing agent shall purchase and supply in accordance with law all supplies, equipment, materials and property of every kind, except real estate, for the use of the city and its departments and offices. But contracts for completed work of any kind for the use of the city, or any of its departments or offices, involving both labor and materials, where the materials are furnished by the contractor, shall not be deemed to be within the purview of this section.

The Director of the Bureau of Public Schools shall exercise the same jurisdiction and powers in the city as elsewhere in the Philippines, and the city superintendent of schools shall have all the powers and duties in respect to the schools of the city as are vested in division superintendents in respect to schools of their divisions. The city superintendent of schools shall receive a salary fixed by law: Provided, That salaries of the city superintendent, supervisors, principals, teachers and other operational expenses of the primary, intermediate, secondary and other public schools in the city shall be borne by the National Government. The clerical force and assistants and laborers in the office of the city superintendent of schools shall be appointed by the City Mayor in accordance with the Civil Service Law, and their salaries shall be paid by the city as well as the office expenses for supplies and materials incident to the operation of said office.

Any provision of law to the contrary notwithstanding, the city is hereby constituted as a separate school division.

There shall be a city school board of six members, two of whom shall be women, and who shall serve without compensation; shall be elected and removed in the same manner, and shall have the same powers and duties, as local school boards in the municipalities.

The City Council shall have the same powers in respect to the establishment of schools as are conferred by law on municipal councils.

The city superintendent of schools shall make a quarterly report on the conditions of city schools and school buildings of the city to the Mayor, and such recommendation as seem to him wise in respect to the number of teachers, their salaries, new buildings to be erected, and all other matters. The city school board shall make a similar annual report to the City Mayor.

The city shall have a register of deeds who shall take charge of the registration of real properties situated within the city and such related activities connected therewith. In addition, he shall exercise and perform such powers and duties as provided by law or ordinance. He shall receive a salary fixed by law.

The Commissioner of the Land Registration Commission shall exercise the same jurisdiction and powers in the city as elsewhere in the Philippines.

The city shall have a motor vehicle registrar who shall take charge of the registration of motor vehicles within the city and such related activities connected therewith. In addition, he shall exercise and perform such powers and duties as provided by law or ordinance. He shall receive a salary in accordance with the existing law one-half of which shall be paid by the National Government and the other half, by the city.

The Commissioner of the Land Transportation Commission shall exercise the same jurisdiction and powers in the city as elsewhere in the Philippines.

Article XVII Regulation of Places of Amusements and Sale of Intoxicating Liquors and Powers Over Subdivisions

Power of City Council over amusement places.* All laws and executive orders existing at the time of the approval of this Act referring to the regulation of night clubs, cabarets, dancing schools, pavilions, cockpits, bars, saloons, bowling alleys, billiard pools and tables, boxing contests and other places of amusements, and the regulations for the sale of intoxicating liquors, shall be inoperative within the city and the power to promulgate such regulations shall be vested in the City Council and the Mayor by ordinance.

Notwithstanding the provisions of the preceding paragraph, such laws and executive orders existing at the time of the approval of this Act shall continue in force within the city until the City Council and the Mayor shall by ordinance provide otherwise.

The City Council shall have power by ordinance approved by the department head to require that no plat or plan of subdivision of a residential estate within its jurisdiction shall be presented for approval or verification by the Bureau of Lands or the Land Registration Commission until the same shall have been approved by the City Council upon recommendation of the city engineer under such regulations as may be provided by ordinance. Such regulations may provide for the proper arrangements, design, and, width of streets in relation to other existing or planned streets, for adequate and convenient open spaces for traffic, public services, access of fire-fighting apparatus, recreation, light, and air, and for the avoidance of congestion of population including minimum width and area of lots in the several districts or sections of the city, such regulations may also include provisions as to the extent to, and methods by which streets and other ways be graded, drained, and improved and water and sewer and other public service drains, piping, or other facilities installed. Such regulations shall provide for approval of the plat or plan within sixty days after the submission thereof to the City Council.

Article XVIII Final and Transitory Provisions

Municipal ordinances existing at the time of approval of this Act.* All municipal ordinances of the Municipality of San Carlos, Pangasinan existing at the time of the approval of this Act shall continue in force with the City of San Carlos in Pangasinan until the City Council shall by ordinance provide otherwise.

All real property tax delinquencies existing in the City of San Carlos in Pangasinan before this Act takes effect shall be governed by the provisions of law then in force: Provided, That all the penalties due on the delinquent realty taxes for the year or years preceding that in which this Act is approved shall be remitted if such taxes are paid within one year from the approval hereof.

All existing municipal, provincial and national roads, streets, bridges, docks, wharves, machineries, equipment and other public works improvements in the city shall be owned by the city.

Election of provincial governor, vice-governor and members of the provincial board of the Province of Pangasinan. The voters of the City of San Carlos in Pangasinan shall not vote in the elections of the provincial governor, vice-governor, and the members of the provincial board of the Province of Pangasinan.

The incumbent Mayor, Vice-Mayor and members of the municipal council of the Municipality of San Carlos, Pangasinan, shall continue in office as the Mayor, Vice-Mayor, and members of the City Council of the city, respectively, until the expiration of their present terms of office.

The city police shall exercise exclusive police jurisdiction within the territorial limits of the City of San Carlos in Pangasinan: Provided, That when public interest so requires, the City Mayor or City Council may request from the Philippine Constabulary, the National Bureau of Investigation and other national police agencies, the necessary assistance needed by the city in the enforcement of peace and order, or in case of emergency.

If the subdivider offers the dedication of streets, highways and other ways for public use in his subdivision, approval of the final plat by the city and the completion of the construction of such streets, highways and other ways, as shown in such plat, by the subdivider, shall constitute acceptance of such dedication by the city.

. Representative district. Unless otherwise provided by law, the City of San Carlos in Pangasinan shall continue as part of the second representative district of the Province of Pangasinan.

. All existing barrio councils shall remain to exist in accordance with the provisions of the Barrio Charter, Republic Act Numbered Thirty-five hundred ninety.

. Separability clause. If any part or section of this Charter should be declared unconstitutional, such declaration shall not invalidate the other provisions hereof.

. Repealing clause. All Acts, executive orders, administrative orders and proclamation or parts thereof inconsistent with any of the provisions of this Act are hereby repealed or modified accordingly.

Article XIX Effectivity of this Act

Effectivity.* This Act shall take effect on January first, nineteen hundred sixty-six, if the majority of the qualified voters of the Municipality of San Carlos shall approved its conversion into a city as provided in this Act at a plebiscite to be held simultaneously with the general elections in November, nineteen hundred sixty-five, under the supervision of the Commission on Elections.