Be it enacted by the Senate and House of Representatives of the Philippines in Legislature assembled and by the authority of the same:

SECTION 1. Section twenty-one hundred and forty-two of Act Numbered  Twenty-seven  hundred  and eleven, known as the Administrative Code of nineteen hundred and seventeen, is  hereby amended to read as follows:

  "SEC.  2142. Funds pertaining  to  subprovince.—Seventy per centum of all provincial taxes, fines, or other revenues collected in any  subprovince  or by reason of any right originating therein shall accrue to the treasury of such sub- province for the sole use and benefit thereof.  The remaining thirty per  centum of such  collections  shall accrue to the general fund of the province: Provided, however, That the collections belonging to the road tax of any subprovince shall accrue in  their entirety  to the treasury of such sub- province.

"There shall also accrue to the treasury of a subprovince, for the sole use and benefit  of  such subprovince, seventy pen centum  of the  internal  revenue apportioned to the province in respect of the number of inhabitants contained in the subprovince, except so  far as the  road fund is concerned,  which in  accordance with this section shall accrue entirely  to  the subprovince."

SEC. 2. All  Acts and provisions of law inconsistent with the provisions of this Act are hereby repealed.

Sec. 3. This Act shall take effect on its approval.

Approved, March 6, 1924.