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 following sums, or so much thereof as may be respectively necessary, are hereby appropriated, out of any funds in the Insular Treasury not appropriated for other purposes, in compensation of the service of the Philippine Government for the fiscal year ending December thirty-first, nineteen hundred and twenty-seven, unless otherwise stated:

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SEC. 2. Two reimbursable accounts are hereby created which shall be known as "Benguet Automobile Line" and "Dwellings and Equipment for Rent in Baguio," for the operation, maintenance, and improvement of the Benguet automobile line and of the dwellings and equipment of the Government for rent in Baguio, respectively. Upon the approval hereof, all the assets and liabilities of the serv­ices above named shall be transferred to said accounts, and a sum equivalent to the balance appearing when such trans­fer is made is hereby appropriated, out of any funds in the Insular Treasury not otherwise appropriated, to con­stitute the capital of each of said funds. The capital so provided for each of the two accounts above-mentioned, together with their future accretions from the operating income of said services and future appropriations for the same, shall be disbursed by the Director of Public Works, with the approval of a committee composed of the Secretary of Commerce and Communications, the Secretary of Finance, and the Insular Auditor, for the operation and maintenance, of said "Benguet Automobile Line" and "Dwellings and Equipment for Rent in Baguio" and for the purchase and construction of the necessary equipment and buildings for said services.

As soon as possible after the close of each year, the Director of Public Works shall render a detailed financial report of the operation during said year of the two accounts hereinbefore mentioned, to the Philippine Legislature, through the Committee, and any surplus funds which in the opinion of the Committee are not necessary for the operation of said services shall revert to the general funds in the Insular Treasury.

SEC. 3. Any provision of existing law to the contrary notwithstanding, no person shall be employed under contract by the Insular Government unless this be authorized by an appropriation in this Act.

SEC. 4. Any appropriation made in this Act for a position or employment shall be available exclusively for the specific position for which it has been made and shall not be used for any other position, although the latter be of the same nature as the former.

SEC. 5. This Act shall take effect on January first, nineteen hundred and twenty-seven.

Approved, December 7, 1926.

ACTION OF THE GOVERNOR-GENERAL ON THE GENERAL APPROPRIATION BILL FOR 1927

Approved, with the following exceptions: A.—Senate, items 181, 192, 193 and 194; B.—House of Representatives, items 133, 144, 145 and 146; D.—Executive, items 78, 114, 155 and 162 vetoed and the corresponding items of Act 3227 revived; item 120 vetoed; F.—Bureau of Audits, items 5, 13, 29, 34, 35, 46, 48, 52 116, 136, 138 and 150 vetoed and the corresponding items of Act 3227 restored; G.— Civil Service, item 24 vetoed and the corresponding item of Act 3227 restored; I.—Executive Bureau, items 31, 41, 53, 61 and 69 vetoed and the corresponding items of Act 3227 restored; item 95 vetoed; J.—Bureau of Non-Chris­tian Tribes, item 5 vetoed; K.—Philippine Constabulary, items 44, 53, 54, 60, 64, 81, 84, 90, 103, 107, 123 and 144 vetoed and the corresponding items of Act 3227 restored; L.—General Hospital, items 47 and 139 vetoed and the corresponding items of. Act 3227 restored; M.—Public Wel­fare, items 20, 24, 73 vetoed and the corresponding items of Act 3227 restored; item 104 vetoed; N.—Examining Boards, items 2 and 3 vetoed and the corresponding items of Act 3227 restored; O.—Bureau of Education, items 111, 127, 128, 153 and 166 vetoed and the corresponding items of Act 3227 restored; P.—Philippine Health Service, items 2, 92 and 196 vetoed; items 34, 49, 89, 193, 195, 204, 206, 211, 220, 224 and 298 vetoed and the corresponding items of Act 3227 revived; R.—Bureau of Customs, item 289 vetoed; items 23, 94, 154, 174, 231, 232, 282 and 312 vetoed and the corresponding items of Act 3227 revived; S.—In­ternal Revenue, items 79, 102, 142, 145, 201 and 202 vetoed and the corresponding items of Act 3227 revived; T.— Treasury Bureau, items 32, 33, 42, 43, 44, 47, 49, 51, 56 and 57 vetoed and the corresponding items of Act 3227 revived; U.—Bureau of Printing, items 2 and 4 vetoed; items 5, 6, 15, 16, 35, 39, 43 and 58 vetoed and the cor­responding items of Act 3227 restored; V.—Bureau of Jus­tice, items 22, 34 and 65 vetoed and the corresponding items of Act 3227 restored; W.—Courts of First Instance and Justices of the Peace, items 24, 25, 187 and 394 vetoed; items 2, 5, 6, 26, 32, 33, 47, 49, 55, 68, 75, 94, 95, 132, 142, 143, 151, 165, 166, 167, 168, 178, 179, 185, 197, 198, 199, 218, 219, 244, 246, 274, 275, 276, 277, 283, 284, 285, 351, 366 and 370 vetoed and the corresponding items of Act 3227 restored; X.—Registers of Deeds, items 28, 196 and 285 vetoed; items 18, 23, 30, 34, 35, 47, 49, 53, 61, 83, 95, 96, 97, 99, 101, 103, 116, 134, 138, 141, 148, 159, 161, 162, 163, 164, 165, 170, 195, 199, 200, 232, 233, 234, 260, 261 and 262 vetoed and the corresponding items of Act 3227 restored; Y.—Philippine Library and Museum, items 65, 67, 108 and 109 vetoed; items 2, 9, 50, 71, 73, 79, 84, 85, 87, vetoed and the corresponding items of Act 3227 restored; Z.—Bureau of Prisons, items 1, 2 and 15 vetoed and the corresponding items of Act 3227 re­stored; AA.—Bureau of Prisons, Industrial Division, item 14 vetoed and the corresponding item of Act 3227 restored; BB.—Public Utility Commission, item 26 vetoed and the corresponding item of Act 3227 restored; CC.—Bureau of Agriculture, items 3, 4, 5, 6, 8, 9, 10, 35, 36, 48, 49, 120, 121, 122, 133, 134, 135, 138, 186, 188, 201 and 219 vetoed and the corresponding items of Act 3227 restored; DD.— Bureau of Forestry, items 136, 269 and 281 vetoed and the corresponding items of Act 3227 restored; EE.—Bu­reau of Lands, items 3, 5, 14, 31, 40, 41, 42, 43, 46, 63, 78, 93, 94, 102, 109, 114, 115, 121, 122, 127, 133, 135, 136, 137, 142, 150, 151, 152, 168, 176, 177, 192, 217, 219, 259, 260, 261, 279, 280, 293, 299, 303, 308, 309, 315, 328, 329, 333, 345, 349 and 350 vetoed and the corresponding items of Act 3227 restored; FF.—Friar Lands, items 1, -15, 16, 17, 20, 21, 23, 27, 28, 30 and 31 vetoed and the corresponding items of Act 3227 restored; GG.—San Lazaro Estate, items 1 and 2 vetoed and the corresponding items of Act 3227 restored; HH.—Bureau of Science, items -4, 5, 30, 33, 49, 52, 53, 65, 66, 67, 68, 73, 77, 78, 79, 89, 91, 95, 110, 116, 117, 118, 124 and 131 vetoed and the corresponding items of Act 3227 restored; II.—Weather -Bureau, items 16 and 45 vetoed and the corresponding items of Act 3227 restored; JJ.—Bureau of Public Works, -items 5, 8, 14, 27, 34, 62, 157, 159, 170, 265, 266, 268, 269, 273 vetoed and the corresponding items of Act 3227 restored; item in the resume proposing the deduction of probable savings amounting to P14,606 is vetoed; KK.— Bureau of Posts, items 71, 138, 168, 192, 199, 610, 640,-702 and 737 vetoed and the corresponding items of Act 3227 restored; items 775 and 776 vetoed; NN.—Bureau of Commerce and Industry, items 3, 4, 6, 20, 56, 71, 85, 86" and 100 vetoed and the corresponding items of Act 3227 restored; PP.—Bureau of Labor, items 3, 8, 15, 19, 29,-30, 44, 48, 70, 71, 92 and 108 vetoed and the corresponding items of Act 3227 restored; QQ.—Coast and Geodetic Sur-vey, items 2 and 40 vetoed and the corresponding items of a Act 3227 restored; SS.—University of the Philippines; the item appropriating P2,000 for a subsidy for the University publication "The Alumnus" is vetoed; section 4 is not approved.