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

Section 1. The sum of three hundred thousand pesos is hereby appropriated, out of any funds in the Insular Treas­ury not otherwise appropriated, as an emergency insular aid to municipalities for free elementary education, to be distributed by the Director of Education with the approval of the Secretary of Public Instruction as follows:

(a) The sum of one hundred and ninety-six thousand three hundred and ten pesos to be allotted to cover fifty per centum of the difference of insular aid received by the municipalities in nineteen hundred and twenty-six and in nineteen hundred and twenty-seven.

(b) The sum of fifty-four thousand one hundred and eighteen pesos to be distributed to those municipalities where classes failed to reopen at the beginning of the school year 1927-1928, due to the cancellation of permissions to take up voluntary contributions as of January first, nineteen hundred and twenty-seven, and the impossibility of mak­ing sufficient transfers from general or other funds to school funds, without crippling important functions and essential activities.

(c) The sum of twenty-seven thousand three hundred and ninety-four pesos to be distributed to those municipal­ities which are financially unable to reopen the classes operated during the school year 1926-1927 after receiving the aid specified under subsections (a) and (b), and could not effect sufficient transfers from their general or other funds to school funds, without crippling their important functions and essential activities.

(d) The balance of twenty-two thousand one hundred and seventy-eight pesos shall be allotted by the Director of Education to such municipalities as in his opinion are deserving of assistance during the remainder of the present calendar year.

Sec. 2. Any part of the amount appropriated in subsections (b) and (d) of section one not used or expended during the calendar year nineteen hundred and twenty-seven shall be available for distribution and expenditure in nineteen hundred and twenty-eight for the same purposes.

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

Approved, August 2, 1927.