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. The provinces of the Philippine Islands are hereby divided into the following classes:

1. First class-A: The provinces that have obtained an average total revenue of five hundred thousand pesos or more per annum for five consecutive years;
   
   
2. First class-B: The provinces that have obtained an average total revenue of four hundred thousand pesos or more per annum, but less than five hundred thousand pesos, for five consecutive years;
   
   
3. First class: The provinces that have obtained an average total revenue of three hundred thousand pesos or more per annum, but less than four hundred thousand pesos, for five consecutive years;
   
   
4. Second class: The provinces that have obtained an average total revenue of two hundred thousand pesos or more per annum, but less than three hundred thousand pesos, for five consecutive years;
   
   
5. Third class: The provinces that have obtained an average total revenue of one hundred thousand pesos or more per annum, but less than two hundred thousand pesos, for five consecutive years;
   
   
6. Fourth class: The provinces that have obtained an average total revenue of fifty thousand pesos or more per annum, but less than one hundred thousand pesos, for five consecutive years;
   
   
7. Fifth class: The provinces that have obtained an average total revenue of less than fifty thousand pesos per annum for five consecutive years:
   

SEC. 2. The provincial governors shall receive the following compensations:

1. In the provinces of the first class-A, seven thousand two hundred pesos per annum.
   
   
2. In the provinces of the first class-B, six thousand six hundred pesos per annum.
   
   
3. In the provinces of the first class, six thousand pesos per annum.
   
   
4. In the provinces of the second class, five thousand four hundred pesos per annum.
   
   
5. In the provinces of the third class, four thousand eight hundred pesos per annum.
   
   
6. In the provinces of the fourth class, four thousand pesos per annum.
   
   
7. In the provinces of the fifth class, three thousand two hundred pesos per annum.
   

The other provincial officials, namely, the provincial treasurers, the provincial fiscals, the provincial auditors and the district health officers shall continue to receive the rates of compensation prescribed for them by existing laws.

SEC. 3. In order to carry out the purposes of this Act, the Secretary of the Interior shall, beginning with the year nineteen hundred and thirty-one and for each period of five consecutive years thereafter, readjust the classification of the provinces on the basis of the rules established by this Act: Provided, That in the provinces which are reduced in class by virtue of the provisions of this Act, the officials thereof may continue receiving the same rates of salaries which are authorized for their respective positions at the time of the approval of this Act until the next readjustment of the classification of the provinces: Provided, further, That the provincial governors, treasurers, and district health officers of Cotabato, Lanao, Mountain Province and Sulu, and the district health officer of Palawan, notwithstanding the provisions of this Act, may receive such salaries as the Secretary of the Interior or the Secretary of Public Instruction, as the case may be, may fix with the approval of the Governor-General in no case to exceed six thousand pesos per annum in the case of the provincial governors, five thousand pesos per annum in the case of the provincial treasurers, and four thousand pesos per annum in the case of the district health officers,

SEC. 4. Upon certification of the Insular Auditor that the average annual operating expenses of administration of any regularly organized province, which are payable from its general fund, during the four years immediately preceding that in which this Act has been approved, had not exceeded the average annual revenue collections for the said fund during the said period and that the existing condition of its finances is such that no overdraft is likely to occur in its general fund during the year, the provincial board may, by resolution approved by the Secretary of the Interior, increase the salary of the provincial governor by not more than twelve hundred pesos per annum: Provided, however, That if after the salary of the governor of any province has been increased by virtue of the provisions hereof, such province incurs an overdraft in its general fund or the operating expenses thereof exceed the revenue collections, the Secretary of the Interior shall reduce the salary of that provincial governor to the amount fixed in sections two and three of this Act during the following year, the provisions of this section to the contrary notwithstanding: Provided, further, That the increase of salary authorized in this section shall not take effect before October sixteenth, nineteen hundred and thirty-one.

SEC. 5. All acts or parts of acts in conflict with the provisions of this Act are hereby repealed.

SEC. 6. This Act shall take effect on January first, nineteen hundred and thirty-one.

Approved, December 4, 1930.