Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Section twenty-one hundred and eighty-four of the Revised Administrative Code as amended, is hereby further amended to read as follows:

"SEC. 2184. Salaries of municipal officers.— (A) Except as otherwise specially provided herein, the annual salaries of municipal officers in first class, second class, and third class municipalities are herein below fixed:

"In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of two million five hundred thousand pesos or more (First Class-1), For (the Mayor thirteen thousand two hundred pesos; for the Municipal Treasurer, twelve thousand six hundred pesos; for the Municipal secretary and chief of police, six thousand six hundred pesos; and for the chief of municipal fire department, five thousand two hundred and eighty pesos;

"In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of one million five hundred thousand pesos or more but less than two million five hundred thousand pesos (First Class-2) : for the Mayor, twelve thousand six hundred pesos; for the Municipal Treasurer, twelve thousand pesos; for the municipal secretary and chief of police, six thousand three hundred pesos.; and for the chief of municipal fire department, five thousand and forty pesos;

In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of one million pesos or more but less than one million five hundred thousand pesos (First Class-3): For the Mayor, twelve thousand pesos; for the municipal treasurer, eleven thousand four hundred pesos; for the municipal secretary and the chief of police, six thousand pesos; and for the chief of municipal fire department, four thousand eight hundred pesos;

"In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of seven hundred thousand pesos or more but less than one million pesos (First Class-4); For the Mayor, eleven thousand four hundred pesos; for the municipal treasurer, ten thousand eight hundred pesos; for the municipal secretary and the chief of police, five thousand seven hundred pesos; and for the chief of municipal fire department, four thousand five hundred and sixty pesos;

"In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of five hundred thousand pesos or more but less than seven hundred thousand pesos (First CIass-5) : For the Mayor, ten thousand eight hundred pesos; for municipal treasurer, ten thousand two hundred pesos; for the municipal secretary and the chief of police, five thousand four hundred pesos; and for the chief of the municipal fire department, four thousand three hundred and twenty pesos;

"In municipalities of the first class with an average total annual revenue of three hundred thousand pesos or more but less than five hundred thousand pesos during the next preceding two fiscal years (First Class-6): the Mayor, ten thousand two hundred pesos; for the municipal treasurer, nine thousand six hundred pesos; for the municipal secretary and the chief of police, five thousand one hundred pesos; and for the chief of municipal fire department, four thousand one hundred and forty pesos;

"In municipalities of the second class that have obtained during the next preceding two fiscal years an average total annual revenue of two hundred thousand pesos or more but less than three hundred thousand pesos: For the Mayor, nine thousand six hundred pesos; for the municipal treasurer, nine thousand pesos; for the municipal secretary and the chief of police, four thousand eight hundred pesos; and for the chief of the municipal fire department, three thousand nine hundred and sixty pesos; and

"In municipalities of the third class that have obtained during the next preceding two fiscal years an average total annual revenue of one hundred thousand pesos or more but less than two hundred thousand pesos: For the Mayor, nine thousand pesos; for the municipal treasurer, eight thousand four hundred pesos; for the municipal secretary and the chief of police, four thousand five hundred pesos; and for the chief of the municipal fire department, three thousand eight hundred and forty pesos;

"(B) Subject to the provisions of the last paragraph hereof, the annual salaries of municipal officers in municipalities below third class are herein-below fixed:

"In municipalities of the fourth class: for the Mayor, eight thousand four hundred pesos; for the municipal treasurer, seven thousand eight hundred pesos; for the municipal secretary and the chief of police, four thousand two hundred pesos; and for the chief of municipal fire department, three thousand six hundred pesos;

"In municipalities of the fifth class: For the Mayor, seven thousand eight hundred pesos; for the municipal treasurer, six thousand nine hundred and sixty pesos; for the municipal secretary and the chief of police, three thousand nine hundred pesos; and for the chief of municipal fire department, three thousand three hundred and sixty pesos.

"In municipalities of the sixth class: For the Mayor, seven thousand two hundred pesos; for the municipal treasurer, six thousand four hundred and eighty pesos; and for the municipal secretary and the chief of police, three thousand four hundred and eighty pesos;

"In municipalities of the seventh class: For the Mayor, six thousand pesos; for the municipal treasurer, five thousand seven hundred and sixty pesos; and for the municipal secretary and the chief of police, three thousand one hundred and twenty pesos.

"Two-thirds of the salary of the municipal treasurer shall be paid out of municipal funds, in his capacity as such, and one-third thereof out of the provincial funds, in his capacity as deputy of the provincial treasurer: Provided, That the Provincial Board concerned may, in its discretion, authorize as salary of the municipal treasurer in his capacity as deputy of the provincial treasurer an amount more than the maximum portion fixed herein as payable from provincial funds provided the corresponding maximum salary rate herein above fixed is not exceeded.

"Any provision of existing law to the contrary notwithstanding, a municipal treasurer who is appointed to the position of deputy assessor shall be allowed additional compensation for his services in such capacity which shall not exceed twenty per centum of his total emolument as deputy provincial and municipal treasurer as herein above fixed: Provided, That two-thirds of such additional compensation shall be payable from provincial funds, and one-third thereof from municipal funds.

"With the approval of the Provincial Board, the annual salaries of municipal officers of a municipality which is the capital of the province or a sub-province may be fixed at rates higher than those authorized for the class to which the municipality belongs: Provided, That the salaries so fixed shall not exceed the maximum rates authorized for the corresponding officers in the next higher scale of salaries herein established: Provided, further, That in case no higher scale is provided herein, said salaries of officers of provincial and sub-provincial capitals may with the approval of the Provincial Board, be increased by not more than three hundred and sixty pesos per annum."

SEC. 2. All Acts or parts thereof inconsistent with any of the provisions of this Act are hereby repealed or modified accordingly.

SEC. 3. This Act shall take effect upon its approval.

Approved, October 4, 1971.