(a)   To comply with and enforce and give the necessary orders for the faithful enforcement and execution of the laws and ordinances in effect within the jurisdiction of the city.

(b)   To   safeguard   all   the   lands,   buildings,   records, moneys, credits, and other property and rights of the city and, subject to the provisions of this Charter, have control and administration  of all  property  owned and operated by the city.

(c)  To see that all taxes and other revenues of the city are collected and applied in accordance with appropriations to the payment of the municipal expenses.

(d)   To cause to be instituted judicial proceedings to recover property and funds of the city wherever found, to cause to be defended all suits against the city, and other­wise to protect the interest of the city.

(e)   To see that the executive officers and employees of the city properly discharge their respective duties.    The Mayor, may, in the interest of the service, transfer officers and employees not appointed by the President of the Philippines from one section, division or service to another section,  division,   or   service   within  the   same   department without changing the compensation they receive.

(f)   To examine  and  inspect  the  books,  records  and papers of all officers, agents, and employees of the city over whom he has executive supervision and control whenever occasion arises and at least once a year. For this purpose he shall be provided by the Municipal Board with such clerical or other assistance as may be necessary.

(g)   To  give   such   information   and   recommend   such measures to the Board as he shall deem advantageous to the city.

(h) To attend, if he wishes to do so, either in person or by a duly authorized representative, the session of the Municipal Board and participate in its discussion, but
not to vote.

(i) To represent the city in all its business matters, and sign on its behalf all its bonds, contracts, and obligations made in accordance with law and ordinances.

(j) To submit to the Municipal Board at least two and a half months before the beginning of the ensuing fiscal year a budget of receipts and expenditures of the city.

(k) To receive, hear, and decide as he may deem proper the petitions, complaints, and claims concerning all classes of municipal matters of an administrative or executive character.

(1) To grant or refuse municipal licenses or permits of all classes and to revoke the same for violations of the conditions upon which they were granted, or if acts prohibited by law or municipal ordinances are being committed under the protection of such licenses or in the premises in which the business for which the same has been granted is carried on, or for any other reason of general interest.

(m) To exempt, after consultation with the Division Superintendent of Schools, deserving poor pupils from the payment of school fees or of any part thereof.

(n) To take such emergency measures as may be necessary to avoid fires, floods, and to mitigate the effects of storms  and other public  calamities.

(o) To approve or disapprove all ordinances and reso­lutions passed by the City Board.

(p) To perform such other duties and exercise such other powers as may be prescribed by law or ordinance.

(a)   To provide for the levy and collection of taxes for general and special purposes in accordance with law, including specifically the power to levy real property tax not to exceed one and one-fourth per centum ad valorem.

(b)   To  fix the number  and   salaries  of  officials  and employees of the city not otherwise provided for in this Act.

(c)   To authorize, in an amount not exceeding ten thousand pesos annually, the free distribution of medicine to the employees and laborers of the city whose salary or wage does not exceed one hundred and twenty pesos per month or four pesos per day, and of evaporated, condensed or fresh native milk to indigent mothers residing in the city and of bread and light meals to indigent children ten years or less of age residing in the city, the distribution to be made under the direct supervision and control of the Mayor.

(d)   To fix the tariff of fees and charges for all services rendered by the city or any of its departments, branches or officials.

(e)   To provide for the erection and maintenance or the rental, in case of need, of the necessary buildings for the use of the city.

(f)   To provide for the establishment and maintenance of public schools and, except as otherwise provided by law, to fix with the approval of the Director of Public Schools, reasonable matriculation and/or tuition fees for intermediate and secondary instruction therein and to acquire sites for  schoolhouses for   primary   and   intermediate classes through purchases or conditional or absolute donation.

(g)   To establish and maintain or aid in the establishment and maintenance of vocational schools and institutions of higher learning conducted by the National Government or any of its subdivisions or agencies; and, to fix reasonable tuition fees for instruction in the vocational schools and in the institutions of higher learning supported by the city.

(h) To provide for and maintain an efficient police force for the maintenance of law and order in the city, and make all necessary police ordinances, with a view to the confinement and reformation of vagrants, disorderly persons, mendicants, prostitutes and persons convicted of violating any of the ordinances of the city.

(i) To maintain the municipal court established by law which shall have jurisdiction of all criminal cases under the ordinances of the city and such further jurisdiction as may be herein or hereafter conferred.

(j) To provide for and maintain a city fire department and to establish and maintain engine houses, fire engines, hose trucks, hooks and ladders, and other equipment for the prevention and extinguishment of fires and to regulate the management and use of the same.

(k) To establish fire zones, determine the kinds of buildings or structures that may be erected within their limits, regulate the manner of constructing and repairing the same, and fix the fees for permits for the construction, repair, or demolition of buildings and other structures.

(l) To regulate the use of lights in stables, shops, and other buildings and places and to regulate and restrict the issuance of permits for the building of bonfires and rockets, and other pyrotechnic displays, and to fix the fees for such permits.

(m) To make regulations to protect the public from conflagrations and to prevent and mitigate the effects of famine, floods, and other public calamities, and provide relief for victims thereof.

(n) To tax, regulate and fix the amount of the license fees for the following: hawkers, peddlers, hucksters, not including hucksters or peddlers who sell only native vegetables, fruits, or foods, personally carried by the huckters or peddlers; barbers, collecting agencies, manicurists, hair dressers, tattooers, jugglers, acrobats, wrestlers and boxers; shooting galleries, slot machines, merry-go-rounds and other similar riding devices, and the keeping, preparation, and sale of meat, poultry, fish, game, butter, cheese, lard, vegetable, bread, and other provisions; and to impose a municipal occupation tax, not to exceed fifty pesos per annum, on lawyers, medical practitioners, land surveyors, architects, public accountants, civil, electrical, chemical, mechanical, or mining engineers, radio engineers or technicians, veterinarians, dental surgeons, opticians and optometrists, insurance agents and sub-agents, business agents and business consultants, professional appraisers or connoisseurs of tobacco or other domestic or foreign products, music teachers, piano tuners, nurses and midwives, auctioners, plumbers, electrical contractors, building contractors, massagists, physical culture instructors, chiropodists, money changers, real estate, commercial and other brokers, and persons engaged in the transportation of passengers or freight by hire, including common carriers and transportation contractors: Provided, That persons exercising their profession or occupation only as salaried employees of the government or its instrumentalities and who devote their entire services to the same and not as independent practitioners shall be exempt from the municipal occupation tax herein prescribed.

(o) To tax, fix the license fee and regulate the business of hotels, restaurants, refreshment places, cafes, lodging houses, brewers, distillers, rectifiers, laundries, dyeing and cleaning establishments, beauty parlors, physical or beauty culture and fashion schools, clubs, livery garages, public warehouses, pawnshops, theaters, cinematographs, and the letting or subletting of lands and buildings, whether used for commercial, industrial or residential purposes; and further to fix the location of, and to tax, fix the license fee on, and regulate the business of, livery stables, boarding stables, embalmers, public billiard tables, public pool tables, bowling alleys, dance halls, public dancing halls, cabarets, night clubs, circuses and other similar parades, public vehicles, public ferries, cockpits, dealers in second hand materials or merchandise; junk dealers, theatrical performances; boxing contests, public exhibitions, blacksmith shops, foundries, steam boilers, lumber yards, shipyards, the storage and sale of gunpowder, tar, pitch, resin, coal, oil, gasoline, benzine, turpentine, hemp, cotton, nitroglycerin, petroleum or any of the products thereof and of all other highly combustible or explosive materials, and other establishments likely to endanger the public safety or give rise to conflagrations or explosions, and, subject to the provisions of ordinances issued by the Bureau of Health in accordance with law, tanneries, renderies, tallow chandleries, bone factories, soap factories: Provided, That no license shall be granted to any theater or cinematograph unless the applicant for said license agrees to exhibit pictures made in the Philippines to the extent of five per centum of their annual exhibitions: And provided, further, That any violation of this condition shall cause the revocation of said license.

(p) To tax and fix the license fees on printers or book­binders or both, tailor shops, milliners, manufacturers of jewelry, embroideries, sail or awnings or both, rope, paper, leather goods, including shoes, slippers, sandals, harnesses and valises or bags, sporting goods, rubber goods, plastics and celluloid products, hardware including glasswares, cooking utensils, electrical goods and construction materials, chemical products including drugs, perfumes, toilet articles, paints, dyes and inks, textiles, shell lamps or lamp shades or both, statuettes or tombstones or both, sacks, furniture of all kinds, including rattan goods, wire, brass beds or both, clothing, hats, eyeglasses, or optical goods or both, fertilizers or buttons.

Manufacturers above-mentioned shall not be subject to the payment of any municipal tax or license fee as retail dealers of their own products: Provided, That any manufacturing conducted solely by the immediate members of a family at their own home shall not be subject to any tax or license fee.

(q) To tax and fix the license fee on dealers in general merchandise, including importers and indentors, except those dealers who may be expressly subject to the payment of some other municipal tax under the provisions of this section.
Dealers in general merchandise shall be classified as (a) wholesale dealers and (b) retail dealers. For purposes of the tax on retail dealers, general merchandise shall be classified into four main classes, namely: (1) luxury articles, (2) semi-luxury articles, (3) essential commodities, and (4) miscellaneous articles. A separate license shall be prescribed for each class but where commodities of different classes are sold in the same establishments, it shall not be compulsory for the owner to secure more than one license if he pays the higher or highest rate of tax prescribed by ordinance.

Wholesale dealers shall pay the license tax as such, as may be provided by ordinance.
For purposes of this section, the term "general merchandise" shall include poultry and livestock, agricultural pro­ducts, fish and other allied products.

(r) To tax, fix the license fee on and regulate the sale, trading in or disposal of alcoholic or malt beverages, wines, and mixed or fermented liquors, including tuba, basi, tapuy, offered for retail sale.

(s) To impose a tax on all products or commodities manufactured or produced in the city and removed therefrom.

(t) To impose a sales tax of not exceeding one per centum of the gross value in money of all articles, sold, bartered, exchanged or transferred within the city.

(u) To regulate the method of using steam engines and boilers, and all other motive powers other than marine, or belonging to the Government of the Philippines; to provide for the inspection thereof, and fix the reasonable fee for such inspection and to regulate and fix the fees for the licenses of the engineers engaged in operating the same.

(v) To provide for the prohibition and suppression of riots, affrays, disturbances, and disorderly assemblies; houses of ill-fame and other disorderly houses; gaming houses, gambling and all fraudulent devices for the purpose of obtaining money or property; prostitution, vagrancy, in­toxication, fighting, quarreling, and all disorderly conduct; and printing, circulation, exhibition; possession or sale of obscene pictures, books, or publications, and for the maintenance and preservation of peace and good morals.

(w) To prohibit, or regulate and fix the license fees for the keeping of dogs, and to authorize their impounding and destruction when running at large contrary to ordinances, and to tax and regulate the keeping or training of fighting cocks.

(x) To establish and maintain municipal pounds; to regulate, restrain, and prohibit the running at large of domestic animals, and provide for the distraining, impounding and sale of the same for the penalty incurred, and the cost of the proceedings; and to impose penalties upon the owners of said animals for the violation of any ordinance in relation thereto.

(y) To prohibit, and provide for the punishment of, cruelty to animals.

(aa) To regulate the inspection, weighing, and measuring of brick, lumber, coal and other articles or merchandise.

(bb) Subject to the provisions of existing law, to provide for the laying out, construction and improvement, and to regulate the use of streets, avenues, alleys, sidewalks, wharves, piers, parks, cemeteries, and other public places; to provide for lighting, cleaning, and sprinkling of streets, and public places; to regulate, fix license fees for and prohibit the use of the same for processions, signs, signposts, awning, awning posts, and the carrying or displaying of banners, placards, advertisements, or handbills, or the flying of signs, flags or banners whether along, across, over or from buildings along the same; to prohibit the placing, throwing, depositing, or leaving of obstacles of any kind, garbage, refuse, or other offensive matter or matters liable to cause damage in the street and other public places and to provide for the collection and disposition thereof; to provide for the inspection of, fix the license fees for and regulate the openings in the same for the laying of water, sewer and other pipes, the building and repair of tunnels, sewers and drains, and all structures in and under the same and the erecting of poles and the stringing of wires therein; to provide for and regulate crosswalks, curbs and gutters therein; to name streets without a name and provide for and regulate the numbering of houses and lots fronting thereon or in the interior of the blocks; to regulate traffic and sales upon the streets and other public places; to provide for the abatement of nuisances in the same and punish the authors or owners thereof; to provide for the construction and maintenance, and regulate the use of bridges, viaducts, and culverts; to prohibit and regulate ball playing, kite-flying, hoop rolling, and other amusements which may annoy persons using the streets and public places, or frighten horses or other animals; to regulate the speed of horse and other animal driven vehicle within the limits of the city.

(cc) To provide for the construction and maintenance of, and regulate the navigation on, canals and water courses within the city and provide for the cleansing and purification of the same; unless otherwise provided by law, to provide for the construction and maintenance, and regulate the use of public landing places, wharves, piers, docks, and levees, and those of private ownership; and to provide for or regulate the drainage and filling of private premises when necessary in the enforcement of sanitary rules and regulations issued in accordance with law.

(dd) Subject to the provisions of the Public Service Law, to fix the charges to be paid by all watercraft landing at or using public wharves, docks, levees, or landing places owned, operated, managed or controlled by the city.

(ee) Any provision of law to the contrary notwithstanding, to provide for the maintenance of waterworks for the purpose of supplying water to the inhabitants of the city, and for the purification of the source of water supply and the places through which the same passes, and to regulate the consumption and use of water; to fix, subject to the provisions of the Public Service Law, and provide for the -collection of rents therefor and to regulate the construction, repair and use of hydrants, pumps, cisterns and reservoirs.

(ff) To provide for the establishment and maintenance and regulate the use of public drains, sewers, latrines and cesspools.

(gg) Subject to the rules and regulations issued by the Director of Health Services in accordance with law, to provide for the establishment, maintenance and to fix the fees for the use of, and regulate public stables, laundries and baths, and public markets and prohibit the establishment or operation within the city limits of public markets by any person, entity, association, or corporation other than the city.

(hh) To establish or authorize the establishment of slaughterhouses, to provide for their veterinary or sanitary inspection, to regulate the use of the same, and to charge reasonable slaughter fees. No fees shall be charged for veterinary or sanitary inspection of meat from large or other domestic animals slaughtered outside the city, when such inspection was had at the place where the animals were slaughtered.

(ii) To regulate, inspect and provide measures preventing any discrimination or the exclusion of any race or races in or from any institution, establishments, or service open to the public within the city limits, or in the sale and supply, of gas or electricity, or in the telephone service; to fix and regulate charges therefor where the same has not been fixed by national law, to regulate and provide for the inspection of all gas, electric and telephone conduits, mains, meters, and other apparatus, and provide for the condemnation, substitution or removal of the same when defective or dangerous.

(jj)  To declare, prevent and provide for the abatement of nuisances; to regulate the ringing of bells and the making of loud or unusual noise; to provide that owners, agents, or tenants of buildings or premises keep and maintain the same in sanitary condition, and that, in case of failure to do so within sixty days from the date a written notice is served, the city health officer shall cause the same to be kept in a sanitary condition, and the cost thereof to be assessed against the owner to the extent of not to exceed sixty per centum of the assessed value, which cost shall constitute a lien against the property; and to regulate and/or prohibit, or fix the license fees for the use of property on or near public ways, grounds, or places, or elsewhere within the city, for display by electric signs or the erection or maintenance of billboards or structures of whatever materials erected, maintained, or used for the display of posters, signs, or other pictorial or reading matter, except signs displayed at the place or places where the profession or business advertised thereby is in whole or in part conducted.

(kk)  To provide for the enforcement of the rules and regulations issued by the Director of Health Services, and by ordinance to prescribe penalties for violation of such rules and regulations.

(ll) To extend its ordinances over all waters within the city, and over any boat or other floating structures thereon and for the purpose of protecting and insuring the purity of the water supply of the city, over all territory within the drainage area of such water supply, and within one hundred meters of any reservoir, conduit, canal, aqueduct, or pumping station used in connection with the city water service.

(mm) To regulate any other business or occupation be­ing conducted within the city not specifically mentioned in the preceding paragraphs, and to impose a license fee upon all persons engaged in the same or who enjoy privileges in the city.

(nn) To fix and regulate the size, speed, and operation of motor and other vehicles within the city; to regulate the lights used on such vehicles; to establish bus stops and terminals; and prohibit and regulate the entrance of provincial public utility vehicles into the city, except those passing through the city.

(oo) To grant fishing and fishery privileges subject to the provisions of the Fisheries Act. (pp) To fix the date of the holding of a fiesta in the city not oftener than once a year and to alter, not oftener than once in three years the date fixed for the celebration thereof.

(qq) To enact all ordinances it may deem necessary and proper for the sanitation and safety; the furtherance of the prosperity, and the promotion of the morality, peace, good order, comfort, convenience, and general welfare of the city and its inhabitants, and such others as may be necessary to carry into effect and discharge the powers and duties conferred by this Charter; and to fix penalties for the violation of ordinances, which shall not exceed a two hundred-peso fine or six months imprisonment, or both such fine and imprisonment for a single offense.

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

(a)  He shall collect all taxes due the city, all licenses authorized by law or ordinances, all rents due for lands, markets and other property   owned by the city, and all further charges of whatever nature fixed by law or ordinance; shall administer markets and slaughterhouses, and shall receive and issue receipt for all costs, fees, fines and forfeitures imposed by the municipal court.

(b)   He shall collect all miscellaneous charges made by the engineering department and by the other departments of the city government, and all charges made by the city engineer for inspections, permits, licenses, and the installations, maintenance, and services rendered in the operation of the privy system.

(c)  He shall collect, as deputy of the Commissioner of Internal Revenue, by himself or deputies, all taxes and charges imposed by the Government of the Republic of the Philippines upon persons or property in the city, deposit­ing daily such collections in any depository bank of the government.

(d)   Unless otherwise specifically provided by law or resolution, he shall perform in and for the city the duties imposed by law or resolution upon provincial treasurers in general as well as other duties imposed upon him by law.

(e)   He shall purchase and issue all supplies, equipments or other property required by the city, through the purchasing agent, or otherwise, as may be authorized, subject to the general provisions of law relating thereto.

(f)  He shall be accountable for all funds and property of the city and shall render such accounts in connection therewith as may be prescribed by the Auditor General.

(g)   He shall deposit daily all city funds and collections in any bank duly designated as Government depository.

(a)  He shall have charge of all the surveying and engineering works of the city, care, cleaning and sprinkling of streets, canals and esteros, parks and public grounds, bridges, playgrounds and recreation, and shall perform such services in connection with public improvements, or any work entered upon or projected by the city, or any department thereof, as may require the skill and experience of a civil engineer.

(b)  He shall ascertain, record, and establish monuments, of the city survey and from thence extend the surveys of the city, and locate, establish, and survey all city property, and also private property abutting on the same, whenever directed by the Mayor.

(c)   He shall prepare and submit plans, maps, specifications and estimates for buildings, streets, bridges, docks, and other public works and supervise the construction and repair of the same.

(d)   He shall make such tests and inspection of engineering materials used in construction and repair as may be necessary to protect the city from the use of materials of a poor or dangerous quality.

(e)   He shall have the care of all public buildings, when erected,  including  markets and   slaughterhouses  and  all buildings rented for city purposes, and of any system now or hereafter established by the city for lighting the streets, public places, or public buildings.

(f)   He shall have the care of all public streets, parks and bridges and shall maintain and regulate the use of the same for all purposes as provided for by ordinance; shall collect and dispose of all garbage, refuse, the contents of closets, vaults, and cesspools, and all other offensive and dangerous substances within the city and, in the event the disposal and collection of such garbage, refuse and other offensive substances has been awarded to a private contractor, the disposal and collections thereof shall be under the city engineer.

(g) He shall have the care and custody of all public docks, wharves, piers, levees, and landing places owned by the city.

(h) He shall prevent the encroachment of private buildings and fences on the streets and public places of the city.

(i) He shall have general supervision and inspection of all private docks, wharves, piers, levees, and landing places, and other property bordering rivers, esteros, and waterways of the city, and shall issue permits for the construction, repair and removal of the same, and enforce all ordinances relating to the same.

(j) He shall have the care and custody of the public systems of waterworks and sewers and all sources of water supply, and shall control, maintain, and regulate the use of the same, in accordance with the ordinance relating thereto ; shall inspect and regulate the use of all private systems for supplying water to the city and its inhabitants, and all private sewers and their connections with the public sewers systems.

(k) He shall supervise the laying of mains and connections for the purpose of supplying gas to the inhabitants of the city.

(l) He shall inspect and report upon the conditions of public property and public works whenever required by the Mayor.

(m) He shall supervise and regulate the location and use of engines, boilers, forges, and other manufacturing and heating appliances in accordance with law and ordinance relating thereto. He is authorized to charge fees, at rates to be fixed by the Municipal Board, for the sanitation and transportation services and supplies furnished by his department.

(n) He shall inspect and supervise the construction, repair, removal, and safety of private buildings, and regulate and enforce the numbering of houses in accordance with the ordinances of the city.

(o) With the previous approval of the Mayor in each case, he shall order the removal of buildings, and structures erected in violation of the ordinances; shall order the removal of materials employed in the construction or repair of any building or structure made in violation of said ordinances ; and shall cause buildings and structures dangerous to the public to be made secure or torn down.

(p) He shall file and preserve all maps, plans, notes, surveys and other papers and documents pertaining to his office.

(a)   He  shall,  when  directed  by  the  Mayor,  institute and prosecute in the city's interest a suit on any bond, or contract and upon any breach or violation thereof.

(b)   He shall, when requested, attend meetings of the Board, draw ordinances, contracts, bonds, leases, and other instruments involving any interest of the city, and inspect and pass upon any such instruments involving any interest of the city, and inspect and pass upon any such instruments already drawn.

(c)  He shall give his opinion in writing, when requested by the Mayor or the Board or any of the heads of the city departments, upon any question relating to the city or the rights or duties of any city officer thereof.

(d)  He shall, whenever it is brought to his knowledge that any city officer or employee is guilty of neglect or misconduct in office, or that any person, firm, or corporation holding or exercising any franchise or any public privilege from the city, has failed to comply with any condition, or to pay any consideration mentioned in the grant of such franchise or privilege, investigate or cause to be investigated the same and report to the Mayor.

(e)   He  shall   have   charge  of  the   prosecution   of  all crimes and violations of the city ordinances, in the municipal court of the city or the Court of First Instance and shall discharge all the duties in respect to criminal prosecutions as are enjoined by law upon provincial fiscals.

(f)  The city fiscal shall cause to be investigated all charges of crimes, misdemeanors, and violations of laws and city ordinances and have the necessary information or complaints prepared or made against the accused. He or any of his assistants may conduct such investigations by taking oral evidence of reputed witnesses, and for this purpose may issue subpoena to summon witnesses to appear and testify under oath before him, and subpoena duces tecum for the production of documents and other evidence. The attendance of an absent or recalcitrant witness may be enforced by application for a warrant of arrest to the municipal court or to the Court of First Instance.

(g)  The city fiscal shall also cause to be investigated the cause of sudden deaths which have not been satisfactorily explained and when there is suspicion that the cause arose from the unlawful acts or omissions of other persons, or from foul play.    For that purpose he may cause autopsies to be made in case it is deemed necessary and shall be entitled to demand and receive for the purpose of such investigations or autopsies the aid of the city health officer.

(h) He shall at all times render such official services as the Mayor or the Municipal Board may require, and shall have such powers and perform such duties as may be prescribed by law or ordinance.

(a)   He shall have general supervision over the health and sanitary conditions of the city, including the cleaning of  crematories,   cemeteries,   stockyards,   slaughterhouses, and markets.

(b)  He shall execute and enforce all laws, ordinances and regulations relating to the public health.

(c)  He shall recommend to the Municipal Board the passage of such ordinances as he may deem necessary for the preservation of the public health.

(d)   He shall cause to be prosecuted all violations of sanitary laws, ordinances, or regulations.

(e)  He shall make sanitary inspections and may be aided therein by such members of the police force of the city or the national police as shall be designated as sanitary police by the chief of police or proper national police officer and such sanitary inspectors as may be authorized by law.

(f)  He shall keep a civil register for the city and shall record therein all births, marriages, and deaths with their respective dates.

(g)  He shall have control and supervision over puericulture centers and social services of the city.

(h) He shall perform such other duties, not repugnant to law or ordinance, with reference to the health and sanitation of the city as the Director of Health Services shall direct. In case of epidemics or when the inhabitants of the city are menaced by any infectious or contagious diseases, the Director of Health Services shall assume full control of the health and sanitation services of the city until such condition shall have ceased to exist.

(a)  He may issue supplementary regulations not incompatible with law or general regulations  promulgated by the proper department head of the National Government, in accordance with law, for the government of the city police and detective force.

(b)   He shall quell riots, disorders, disturbances of the peace, and shall arrest and prosecute through the city fiscal, violators of law or ordinances; shall exercise exclusive police supervision over all land and water within the police jurisdiction of the city; shall be charged with the protection of the rights of persons and property wherever found within the jurisdiction of the city, and shall arrest when necessary to prevent the escape of offenders and violators of any law or ordinance, and all who obstruct or interfere with him in the discharge of his duty; shall have charge of the city prison; and shall be responsible for the safekeeping of all prisoners until they shall be released from custody, in accordance with law, or delivered to the warden of the proper prison or penitentiary.

(c)  He may take good and sufficient bail for the appearance before the judge of the municipal court of any person arrested for violation of any ordinance: Provided, however, That he shall not exercise his power in case of violation of any penal law, except when the fiscal of the city shall so recommend and fix the bail to be required of the person arrested.

(d) He shall have authority, within the police limits of the city, to serve and execute criminal processes of any court.

(e)   He shall be the deputy sheriff of the city, and as such he shall, personally or by representative, attend the sessions of the municipal court, and shall execute promptly and faithfully all writs and processes of said court.

(f)   He shall exercise supervision over the police training school established in accordance with the rules and regulations of the police department.

(g)   He shall have such further powers and perform such further duties as may be prescribed by law or ordinance.

(a)  He shall issue supplementary regulations not incompatible with law or general regulations issued by the proper department head of the National Government in accordance with law, for the governance of the fire force.

(b)   He shall have charge of the fire engine houses, the fire engines, hose trucks, hooks and ladders, trucks and all other fire apparatus.

(c)  He shall have full police powers in the vicinity of fires.

(d)  He shall have authority to remove or demolish any building or other property whenever it shall become necessary to prevent the spreading of fire or to protect adjacent property.

(e)  He shall investigate and report to the Mayor upon the origin and cause of all fires occurring within the city.

(f)  He shall inspect all buildings erected or under construction or repair within the city and determine whether they provide sufficient protection against fire and comply with the ordinances relating thereto.

(g)  He shall have charge of the city telegraph, telephone and fire alarm service.

(h) He shall have exclusive power, any law to the contrary notwithstanding, to supervise and regulate the stringing, grounding, and installation of wires for all electrical connections with a view to avoiding conflagrations, interference with public traffic or safety, or the necessary operation of the fire department.

(i) He shall condemn all defective electrical installation and shall take the necessary steps to effect immediate corrective action, informing the Mayor of the action thus taken.

(j) He shall supervise the manufacture, storage, and use of petroleum, gas, acetylene, gunpowder, and other highly combustible matter and explosives.

(k) No permit for the construction or repair of buildings within the city shall be granted unless the plans relative thereto have been approved by the chief of the fire department. He shall have the power to alter or disapprove such plans as do not provide for adequate protection against the occurrence of fires.

(1) He shall have such power and perform such duties as may further prescribed by law or ordinance.

(a)   The city assessor and his authorized deputies are empowered to administer any oath authorized to be administered in connection with the valuation of real estate for the assessment and collection of taxes.

(b)   He shall make a list of the taxable real estate in the  city,  arranging in the order of the lot and block numbers the names of the owners thereof, with a brief description of the property opposite each such name and the cash value thereof.

In making this list, the city assessor shall take into consideration any sworn statement made by the owners of the property, but shall not be prevented thereby from considering any other evidence on the subject and exercising his own judgment in respect thereto. For the purpose of completing this list, he and his representatives may enter upon the real estate for the purpose of examining and measuring it, may summon witnesses, administer oaths to them, and subject them to examination concerning the ownership and the amount of real estate and its cost value.

(c)   He may, if necessary, examine the records of the register of deeds of the province showing the ownership of real estate in the city.

(a) Lands or buildings owned by the Republic of the Philippines, the Province of Negros Oriental or the City of Bais, and burying grounds, churches and adjacent parsonages and convents, and lands or buildings used exclusively for religious, charitable, scientific or educational purposes, and not for profit; but, such exemption shall not extend to lands or buildings held for investment, though income therefrom be devoted to religious, charitable, scientific or educational purposes.(b)   Lands or buildings which are the only real property of the owner, and the value of which does not exceed four hundred pesos.

(c)   Machinery,   which   term   shall   embrace  machines, mechanical contrivances, instruments, appliances, and apparatus attached to the real estate,  used for industrial, agricultural or manufacturing purposes, during the first five years of the operation of the machinery.

"I hereby certify that the foregoing list contains a true statement of the piece or pieces of taxable real estate belonging to each person named in the list, and its true cash value, and that no real estate taxable by law in the City of Bai's has been omitted from the list according to the best of my knowledge and belief.

                                                                                          (Signature of City Assessor)"

"I do solemnly swear (or affirm) that I will hear and determine well and truly all matters and issues between taxpayers and the city assessor submitted for my decision. So help me God. (In case of affirmation the last four words are to be stricken out.)

(Signature)"

"Subscribed and sworn to (or affirm) before me this ........................ day of ................................, 19.........

(Signature and title of officer administering oath)"

(a)   The tools and implements necessarily used by the delinquent in his trade or employment.

(b)   Two horses, or two cows, or two carabaos or other beasts of burden, such as the delinquent may select, and necessarily used by him in his ordinary occupation.

(c)   His necessary clothing and that of his family.

(d)   Household   furniture   and   utensils   necessary   for housekeeping,   and  used  for  that  purpose by the delinquent, such as he may select, of a value not exceeding two hundred pesos.

(e)   Provisions for individual or family use sufficient for three months.

(f)   The professional libraries of lawyers, judges, physicians, pharmacists, dentists, engineers, surveyors, clergy­men, school teachers,  and music teachers, not exceeding five hundred pesos in value.

(g)   One fishing boat and net, the property of any fisherman, by the lawful use of which he earns a livelihood.

(h) So much of the earnings of the delinquent for his personal services within the month preceding the levy as are necessary for the support of his family.

(i)  Lettered gravestones.

(j) All moneys, benefits, privileges, or annuities accruing or in any manner growing out of any life insurance if the annual premiums paid do not exceed five hundred pe­sos, and if they exceed that sum a like exemption shall exist which shall bear the same proportion to the moneys, benefits, privileges, and annuities so accruing or growing out of such insurance that said five hundred pesos bears to the whole annual premiums paid.

(k) Any article or material which forms part of a home or of any improvements on any real estate.

(b) No court shall entertain any suit assailing the validi­ty of a tax assessed under this Charter until the taxpayer shall have paid, under protest, the taxes assessed against him; nor shall any court declare any tax invalid by reason of irregularities or informalities in the proceedings of the officers charged with the assessment or collection of taxes or a failure to perform their duties within the time specified for their performance, unless such irregularities, informalities, or failure shall have impaired the substantial rights of the taxpayer.

(c) No court shall entertain any suit assailing the validity of the tax sale of land under this Charter until the taxpayer shall have paid into the court the amount for which the land was sold, together with interest at the rate of twelve per centum per annum upon the sum from the date of the sale to the time of instituting the suit. The money so paid into the court shall belong and be delivered to the purchaser at the tax sale, if the deed is declared invalid, and shall be returned to the depositor, should he fail in his action.

(d) No court shall declare any such sale invalid by reason of any irregularities or informalities in the proceeding of the officer charged with the duty of making the sale, or by reason of failure by him to perform his duties within the time herein specified for their performance unless such irregularities, informalities, or failure shall have impaired the substantial rights of the taxpayer.

"Against the ordinance of the city in such cases made and provided." All proceed­ings and prosecutions for offenses against the laws of the Philippines shall conform to the rules relating to process, pleading, practice, and procedure for the judiciary of the Philippines, and such rules shall govern the municipal court and its officers in all cases insofar as the same may be ap­plicable. An appeal from the municipal court to the Court of First Instance shall be governed by the provisions of the Rules of Court.