Be it enacted by the  National Assembly of the  Philippines: 

SECTION 1. Title of Act.—This Act shall be known as the "General Appropriation Act for the fiscal year nineteen hundred and forty."

SEC. 2. Appropriation of funds.—The following sums, or so much thereof as may be necessary, are appropriated out of any funds in the Philippine Treasury not other­wise appropriated, for the operation of the Government of the Commonwealth of the Philippines for the fiscal year ending June thirtieth, nineteen hundred and forty, unless  otherwise  stated:
 

A.—NATIONAL ASSEMBLY I.—Salaries and Wages ELECTED OFFICERS
1.	One Speaker of the National Assembly ......................................................	P	16,000.00
2.	Ninety-seven members of the National Assembly at P5.000 ......................		485,000.00
x x x (Other items omitted) x x x II.—Sundry Expenses
1.	Traveling expenses of Members ....	P	20,000.00
2.	Traveling expenses of personnel, including those of the Constitutional Committees and Members of the National Assembly, when on authorized official travel, any provision of existing law to the con­trary notwithstanding ......		10,000.00
xxx (Other items omitted) x x x V.—SUMMARY
	Total for salaries and wages ...........	P	1,493,500.00
	Total for sundry expenses ...............		189,550.00
	Total for furniture and equipment ....		52,000.00
	Total for special purpose ...............		50,000.00
	Total amount available for the National Assembly ............	P	1,785,050.00

SPECIAL PROVISIONS
1.           Any unexpended balance of the funds appropriated for the National Assembly may be used to cover a de­ficit in any item of the appropriation for the said As­sembly, including prior years'  expenses.

2.           Any Member of the National Assembly may as­ sign his yearly salary provided in this Act or any part thereof  to  any  banking  or  loan   institution   doing busi­ness  in  the  Philippines,   including  the  compensation  to his  family  in   the  event   of   death,   and   upon   such   as­signment being registered with the disbursing officer of the National Assembly, such officer shall issue warrants from time to time as the salary or death compensation falls due, directly in favor of the creditor banking or loan institution.

3.           The Secretary of the National Assembly shall re­ceive the compensation herein fixed, the provision of any existing law to the contrary notwithstanding.

4.           Any part of the appropriation for supplementary force may be expended for the payment of salaries of em­ployees who may serve during any period in the National Assembly.

5.    The appropriations   in  items  3,  5,   and  9  under "Sundry Expenses"  and  that for "Purchase c,f furniture and equipment" may be expended respectively, for postage and fees  of correspondence  and  telegrams  of the Members, including freight, express, and delivery service; for supplies and materials; for printing and binding re­ ports,   documents,   and   publications;   and  for  equipment that may be used by them, the total amount not to ex­ceed four hundred pesos per annum for each Member.

B.—OFFICE OF THE PRESIDENT I.—Salaries and Wages
	1.	The President of the Philippines		P	30,000.00
		Total ..............................................		P	30,000.00
(1) EXECUTIVE OFFICE
	1.	One Secretary to the President, with the rank of Secretary of Department		P	12,000.00
	2.	One Assistant Secretary to the President ..........................................			9,000.00
		xxx (Other items omitted) x x x
(2) BUREAU OF CIVIL SERVICE
	1.	One Commissioner of Civil Service, with the rank of Undersecretary of Department ............................		P	9,000.00
		xxx (Other items omitted) x x x
(3) BUDGET COMMISSION Office of the Commissioner
	1.	One Commissioner of the Budget..		P	12,000.00
		xxx (Other items omitted) xxx
(4) INSTITUTE OF NATIONAL LANGUAGE
	1.	One Director ..................................		P	6,000.00
		xxx (Other items omitted) xxx
(5) PHILIPPINE SUGAR ADMINISTRATION
	1.	One Philippine Sugar Administrator ..............................................................		P	12,000.00
		xxx (Other items omitted) xxx
II.—Sundry Expenses
	1.	Traveling expenses of personnel....		P	110,000.00
		xxx (Other items omitted) xxx
III. Furniture and Equipment
	1.	For the purchase of furniture and equipment, including one automobile ........		P	23,950.00
		xxx (Other items omitted) xxx
IV. Special and General Purposes
	1.	For traveling expenses of the President with personnel in his office for official trips to and from the United States or other countries, including those incurred during the first semester of 1939 ..........		P	100,000.00
	2.	For a fund to be expended in the discretion of the President .....................			30,000.00
		xxx (Other items omitted) xxx
(6) RESIDENT COMMISSIONER TO THE UNITED STATES Salaries and Wages
	1.	One Resident Commissioner ..........		P	20,000.00
		xxx (Other items omitted) xxx
V.—SUMMARY
		Total for salaries and wages ............................		P	1,165,990.00
		Total for sundry expenses ...............................			402,270.00
		Total for furniture and equipment ....			23,950.00
		Total for special and general purposes			1,193,920.00
		Total for the Office of the Resident Commissioner to the United States ........			176,720.00
		Less — forced savings to be apportioned by the Secretary to the President....			(148,440.00)
			Total amount available for the Office of the President .....	P	2,814,410.00
SPECIAL PROVISIONS
1. The appropriations for the Office of the President of the Philippines provided in this Act may be used to cover expenses incurred during the first semester of 1939.
2. Any deficit in the appropriations for the Office of the President of the Philippines may be covered from any unexpended balance of any other appropriation prov­ ided in this Act for the Executive Departments, the total amount to be used for covering such deficits during the year not to exceed P250,000.
(7) PHILIPPINE ARMY
		x x x (Items omitted) x x x
Summary
		Purpose I.—Personnel ...............................................................		P	7,026,094.00
		Purpose II.—Maintenance of Personnel ......................................			2,909,772.00
		Purpose III.—Transportation .....................................................			702,544.00
		Purpose IV.—Armament, Equipment, and Supplies ....................			4,660,690.00
		Purpose V.—Construction and Maintenance ..............................			1,000,000.00
		Purpose VI.—Miscellaneous Expenses			150,000.00
			Total .......................................	P	16,449,100.00
SPECIAL PROVISIONS x x x
C.—OFFICE OF THE VICE-PRESIDENT
	1.	The Vice-President of the Philippines ...........................		P	15,000.00
			Total for the Vice-President............	P	15,000.00
D. DEPARTMENT OF THE INTERIOR I.—Salaries and Wages
(1) OFFICE OF THE SECRETARY
	1.	One Secretary of Department ...		P	12,000.00
	2.	One Undersecretary of Department			9,000.00
	3.	One Commissioner for Mindanao and Sulu, with the rank of Undersecretary of Department, with furnished quarters whenever a government-owned building is available ..........................			9,000.00
		xxx (Other items omitted) x x x
(2) PHILIPPINE CONSTABULARY Staff and Line Officers
	1.	One Brigadier-General and Chief of the Philippine Constabulary ............		P	6,600.00
		xxx (Other items omitted) xxx
Summary
		Total for salaries and wages ................		P	3,342,400.00
		Total for sundry expenses ............			1,022,000.00
		Total for furniture and equipment ....			120,250.00
		Less forced savings .........................			(224,230.00)
		Less forced savings .......................			(3,250,000.00)
			Total for the Philippine Constabulary ..............................	P	1,010,420.00
(3) NATIONAL INFORMATION OFFICE
		xxx (Other items omitted) xxx
V.—SUMMARY
		Total for salaries and wages ...........		P	215,220.00
		Total for sundry expenses ...........................			65,110.00
		Total for furniture and equipment ....			3,410.00
		Total for special purposes ..........................			22,840.00
		Less forced savings ...................................			(15,200.00)
		Total for the Philippine Constabulary			1,010,420.00
		Total for the National Information Office......................................			96,030.00
		Total amount available for the Department of the Interior....		P	1,397,830.00
E. DEPARTMENT OF FINANCE I.—Salaries and Wages   (1) OFFICE OF THE SECRETARY
	1.	One Secretary of Department ...		P	12,000.00
	2.	One Underseretary of Department			9,000.00
		xxx (Items omitted) x x x
(a) Division of Purchase and Supply
		xxx (Items omitted) xxx
(2) BUREAU OF CUSTOMS
	1.	One Insular Collector of Customs		P	7,200.00
		xxx (Other items omitted) xxx
(3) BUREAU OF INTERNAL REVENUE
	1.	One Collector of Internal Revenue		P	7,200.00
		xxx (Other items omitted) xxx
(4) BUREAU OF THE TREASURY
	1.	One Treasurer of the Philippines ..		P	7,200.00
		xxx (Other items omitted) xxx
(5) BUREAU OF BANKING
		xxx (Other items omitted) xxx
	1.	One Bank Commissioner .....................		P	7,200.00
		xxx (Other items omitted) xxx
V.—SUMMARY
		Total for salaries and wages ...........		P	2,972,080.00
		Total for sundry expenses .........................			1,186,620.00
		Total for furniture and equipment ....			102,690.00
		Total for special purposes .........................			589,100.00
		Less — forced savings to be approtioned by the Secretary of Finance ...			(246,550.00)
			Total amount available for the Department of Finance ............	P	4.603.940.00
(6) NATIONAL INVESTMENT BOARD
xxx (Items omitted) xxx
		Total amount available for the National Investment Board .........................		P	244,315,00
		Amount to be paid out of the National Investment Fund ...........................		P	(244,315.00)
(7) BUREAU OF PRINTING   xxx (Items omitted) x x x
		Total amount available for the personnel of the Bureau of Printing employed throughout the year .............................		P	364,820.00
		Amount to be paid out of the Bureau of Printing Revolving Fund, Commonwealth Act No. 38 ..............................		(P 364,820.00)
F.—DEPARTMENT OF JUSTICE
I.—Salaries and Wages (1) OFFICE OF THE SECRETARY
	1.	One Secretary of Department .		P	12,000.00
		xxx (Other items omitted) xxx
(a) Parole Office
For the necessary expenses to carry out the purposes of Act No. 4103, as amended by Act No. 4225, creating the Board of Indeterminate Sentence:
		1.	For compensation of the members of the Board of Indeterminate Sentence (also Board of Pardons), including the Chairman, five in all, at P10 per meeting attended) .................................................	P	3,000.00
		xxx (Other items omitted) xxx
(b) Anti-Usury Board
For the necessary expenses to carry out the purposes of Act No. 4109, as amended by Act No. 4168, creating the Anti-Usury Board, any provision of existing law to the contrary notwithstanding:
		One executive officer .....................		P	6,000.00
		xxx (Items omitted) xxx
(c) Division of Investigation
		xxx (Other items omitted) xxx
(2) BUREAU OF JUSTICE
		1.	One Solicitor-General, with the rank of Undersecretary of Department ..	P	11,000.00
			xxx (Other items omitted) xxx
(3) COURTS OF FIRST INSTANCE District I
		1.	Four judges at P10,000 ..............	P	40,000.00
			xxx (Other items omitted) x x x
District II
		46.	Four judges at P10,000 ..............	P	40,000.00
			xxx (Other items omitted) xxx
District III
		92.	Six judges at P10.000 ........................	P	60,000.00
			xxx (Other items omitted) xxx
District IV
		139.	Nine judges at P10.000 .........................	P	90,000.00
			xxx (Other items omitted) xxx
District V
		192.	Five judges at P10,000 ..........................	P	50,000.00
			xxx (Other items omitted) xxx
District VI
		247.	Four judges at P10,000 .........................	P	40,000.00
			xxx (Other items omitted) xxx
District VII
		291.	Seven judges at P10,000 .....................	P	70,000.00
			xxx (Other items omitted) xxx
District VIII
		348.	Seven judges at P10.000 ......................	P	70,000.00
JUDGES-AT-LARGE
		462.	Twelve judges-at-large at P9,000..	P	108,000.00
			xxx (Other items omitted) xxx
(4) JUSTICES OF THE PEACE COURTS xxx
(5) PUBLIC SERVICE COMMISSION
		1.	One Public Service Commissioner	P	11,000.00
		2.	One Deputy Public Service Commissioner .............................		9,000.00
			xxx (Other items omitted) xxx
(6) BUREAU OF PRISONS
		1.	One Director, with furnished quarters and prisoners' service .........	P	7,200.00.
			xxx (Other items omitted) xxx
(7) GENERAL LAND REGISTRATION OFFICE
		1.	One Chief of the Office........................	P	7,200.00
			xxx (Other items omitted) x x x
(8) SECURITIES & EXCHANGE COMMISION
		1.	One Commissioner ................................	P	11,000.00
			xxx (Other items omitted) xxx
(9) COURT OF INDUSTRIAL RELATIONS
		1.	One Senior Judge ...................................	P	11,000.00
		2.	Two Judges at P10.000 ........................		20,000.00
			xxx (Other items omitted) xxx
V.—SUMMARY
		Total for salaries and wages ....................		P	4,310,810.00
		Total for sundry expenses ..............................			1,018,420.00
		Total for furniture and equipment ....			50,000.00
		Total for special purposes ........................			84,500.00
			Less — forced savings to be apportioned by the Secretary of Justice ..		(134,820.00)
			Total available for the Department of Justice ......................	P	5,328,910.00
xxx
G. DEPARTMENT OF AGRICULTURE AND COMMERCE
I.—Salaries and Wages (1) OFFICE OF THE SECRETARY
		1.	One Secretary of Department ...........	P	12,000.00
			xxx (Other items omitted) xxx
(2) BUREAU OF PLANT INDUSTRY
		1.	One Director .......................................	P	7,200.00
			xxx (Other items omitted) xxx
(3) BUREAU OF ANIMAL INDUSTRY
		1.	One Director ............................................	P	7,200.00
			xxx (Other items omitted) xxx
(4) BUREAU OF FORESTRY
		1.	One Director..............................................	P	7,200.00
			xxx (Other items omitted) xxx
(5) BUREAU OF LANDS
		1.	One Director ..................................	P	7,20000
			xxx (Other items omitted) x x x
(7) BUREAU OF COMMERCE
		1.	One Director...................................	P	7,200.00
			xxx (Other items omitted) xxx
(8) WEATHER BUREAU
		1.	One Director ..................................	P	6,000.00
			xxx (Other items omitted) xxx
(9) BUREAU OF MINES
		1.	One Director ..................................	P	7,200.00
			xxx (Other items omitted) xxx
V.—SUMMARY
		Total for salaries and wages ..........		P	3,463,470.00
		Total for sundry expenses ...............			936,640.00
		Total for furniture and equipment ....			99,160.00
		Total for special purposes ...............			396,120.00
		Less — forced savings to be apportioned by the Secretary of Agriculture and Commerce ......................................			(244,890.00)
			Total amount available for the Department of Agriculture and Commerce ......	P	4,650,500.00
(10) FIBER INSPECTION SERVICE
			xxx (Items omitted) xxx
Summary
		Total for salaries and wages ..........		P	147,220.00
		Total for sundry expenses ...........................			23,600.00
		Total for furniture and equipment ....			580.00
		Total for special purpose ................			1,8000.00
		Total amount available for the Fiber Inspection Service ....		P	173,200.00
			Amount to be paid from Fiber Inspection Service Fund ...		(173,200.00)
SPECIAL PROVISIONS xxx H.—DEPARTMENT OF PUBLIC WORKS AND COMMUNICATIONS I-—Salaries and Wages (1) OFFICE OF THE SECRETARY
		1.	One Secretary of Department ......	P	12,000.00
			xxx (Other items omitted) x x x
(2) BUREAU OF PUBLIC WORKS
		1.	One Director ..................................	P	7,200.00
			xxx (Other items omitted) xxx
(3) BUREAU OF POSTS
		1.	One Director ..................................	P	7,200.00
xxx
(4) BUREAU OF COAST AND GEODETIC SURVEY
		1.	One Director: Provided, That in case this position is filled by detail of a U.S. Coast and Geodetic Survey officer, payment of his per diem at a rate not to exceed P10 may be made from this item ....	P	7,200.00
			x x x (Other items omitted) xxx
(5) BUREAU OF AERONAUTICS Office of the Director
		1.	One Director: Provided, That in case this position is filled by detail of a U.S. or Philippine Army Air Corps officer, payment of his per diem at a rate which the President shall fix may be made from this item .................................	P	7,200.00
			xxx (Other items omitted) xxx
V.—SUMMARY
		Total for salaries and wages ..........		P	3,688,295.00
		Total for sundry expenses ...............			1,202,400.00
		Total for furniture and equipment ....			55.220.00
		Total for special purposes .....................			872,890.00
		Less — forced savings to be apportioned by the Secretary of Public Works and Communications ................................			(291,135.00)
			Total amount available for the Department of Public Works and Communications ..............	P	5,527,680.00
SPECIAL PROVISIONS   xxx
I. DEPARTMENT OF PUBLIC INSTRUCTION I.—Salaries and Wages (1) OFFICE OF THE SECRETARY
	1.	Secretary of Department ...........		P	12,000.00
		xxx (Other items omitted) xxx
(2) BUREAU OF EDUCATION
	1.	One Director...................................		P	7,200.00
		xxx (Other items omitted) xxx
(3) BUREAU OF HEALTH
	1.	One Director .............................................		P	7,200.00
		xxx (Other items omitted) xxx
(4) BUREAU OF PUBLIC WELFARE
	1.	One Director .............................................		P	7,200.00
		xxx (Other items omitted) xxx
(5) PHILIPPINE GENERAL HOSPITAL
	1.	One Superintendent, with furnished quarters and service ...............................		P	6,000.00
PHYSICIANS AND SURGEONS
	2.	Six resident physicians, additional compensation, with furnished quarters, and service at P600 ..............................			3,600.00
		xxx (Other items omitted) xxx
(6) BUREAU OF QUARANTINE SERVICE xxx (Items omitted) xxx
(7) OFFICE OF THE NATIONAL PHYSICAL DIRECTOR xxx (Items omitted) xxx
(8) OFFICE OF PRIVATE EDUCATION
	1.	One Director .............................................		P	6,000.00
		xxx (Other items omitted) xxx
(9) OFFICE OF ADULT EDUCATION
	1.	One Director .............................................		P	6,000.00
		xxx (Other items omitted) xxx
(10) NATIONAL LIBRARY
	1.	One Director..............................................		P	7,200.00
		xxx (Other items omitted) xxx
V.—SUMMARY
		Total for salaries and wages ..........		P	7,042,247.00
		Total for sundry expenses ..............			3,190,660.00
		Total for furniture and equipment ....			100,900.00
		Total for special purposes ..............			17,090,540.00
	Less — forced savings to be apportioned by the Secretary of Public Instruction: Provided, That said savings shall not be taken from item 6 of the Special Purposes hereof ..............................................				(620,650.00)
	Total amount available for the Department of Public Instruction .....			P	26,803,697.00

SPECIAL PROVISIONS x x x J:—DEPARTMENT OF LABOR I.—Salaries and Wages   (1) OFFICE OF THE SECRETARY
	1.	One Secretary of Department ....	P	12,000.00
	xxx (Other items omitted) x x x
(2) BUREAU OF LABOR
	1.	One Director...................................	P	6,000.00
	x x x (Other items omitted) xxx
V.—SUMMARY
	Total for salaries and wages ...........		P	515,220.00
	Total for sundry expenses ............................			73.340.00
	Total for furniture and equipment ........			2,110.00
	Less — forced savings to be apportioned by the Secretary of Labor............			(29,540.00)
		Total amount available for the Department of Labor ........	P	561,130.00
K. GENERAL AUDITING OFFICE
	1.	One Auditor General ................	P	12,000.00
	2.	One Deputy Auditor General .....		9,000.00
	xxx (Other items omitted) xxx
V.—SUMMARY
	Total for salaries and wages ...........		P	1,042,420.00
	Total for sundry expenses ...............			65,250.00
	Total for furniture and equipment ....			2,000.00
	Less — forced savings ..........................			(55,680.00)
		Total amount available for the General Auditing Office ..........	P	1,053,990.00
L.—UNIVERSITY OF THE PHILIPPINES IV.—Special Purposes
1. Contribution to the University of the Philippines, in addition to its current receipts, to be disbursed by the Board of Regents of said University, in accordance with section 6 of Act No. 1870, as amended, the provisions of paragraph 83 of section 18 of Act No. 2935. of Acts Nos. 2040, 2095, 2672, 2730. 3043, 3377, 3667. of Commonwealth Act No. 15, and of other Acts to the contrary notwithstanding, including the construction of buildings and permanent improvements. From this contribution a sum of not to exceed P19.500 shall be set aside for the purpose of reimbursing the General Auditing Office for the expenses of the auditing-accounting service for the University of the Philippines			P	1,317,730.00
2. . For the transportation, salaries, and other expenses of pensionados and members of the faculty detailed abroad or enjoying sabbatical leave ...............				50,000.00
		Less — force savings ...........................		(68,380.00)
		Total amount available for the University of the Philippines ......	P	1.299.350.00
SPECIAL PROVISIONS
1. Any provision of existing law to the contrary notwithstanding, the salary of the President of the University of the Philippines shall not exceed P12.000 per annum.
2. Students of the College of Agriculture, University of the Philippines, shall be exempt from the payment of any matriculation or tuition fees.
3. The President of the University of the Philippines may authorize the officers and employees of the University to lodge free of charge in government buildings situated at the Alabang Station and controlled by the University of the Philippines. This privilege shall be limited to the officers and employees of the School of Hygiene and Public Health engaged in the manufacture of anti-toxins, vaccine, sera, and other biological products at the Alabang Laboratories and experiment stations whose salaries or wages are payable from the Alabang Laboratories Revolving Fund: Provided, That the officers and employees herein mentioned shall not be allowed to lodge in rented buildings without requiring them to reimburse to the Government their corresponding reasonable share to the rent.
M.—SUPREME COURT OF THE PHILIPPINES I.—Salaries and Wages OFFICE OF THE JUSTICES
	1.	One Chief Justice ......................	P	16,000.00
	2.	Six Associate Justices at Pl5,000 ..		90,000.00
	xxx (Other items omitted) x x x
V. - SUMMARY
	Total for salaries and wages ........		P	227,560.00
	Total for sundry expenses ..........			24,350.00
	Total for furniture and equipment ....			15,000.00
	Total for special purposes ...............			22,000.00
	Less — forced savings ....................			(13,570.00)
		Total amount available for the Supreme Court of the Philippines....	P	275,340.00
N.—COURT OF APPEALS I.—Salaries and Wages OFFICE OF THE JUSTICES
	1.	One Presiding Justice ................	P	13,000.00
	2.	Fourteen Associate Justices at P12,000 ...............		168,000.00
	xxx (Other items omitted) xxx
V.—SUMMARY
	Total for salaries and wages ...........		P	316,840.00
	Total for sundry expenses ............................			28,610.00
	Total for furniture and equipment ....			10,000.00
	Total for special purpose ................................			7,000.00
	Less — forced savings ....................			(17,560.00)
		Total amount available for the court of Appeals .................	P	344,890.00
	TOTAL FOR ALL DEPARTMENTS AND OFFICES .....		P	72.910.817.00
CONTINGENT FUND
For covering increases in the net appropriations authorized by this Act resulting from any reduction of the forced savings which the President may authorize under the provisions of section 5 hereof: Provided, That, if public interest so requires, the President may authorize reduction of forced savings in excess of the amount appropriated in this item ............			P	831,130.00
Total appropriation out of the Gen­ eral Fimd (proper) ........................			P	73.741.947.00
SEC. 3. Appropriation from the Coconut Oil Excise Tax Fund.—The following sums or so much thereof as may be necessary, are appropriated out of the coconut oil excise tax fund in the Philippine Treasury that may be available for expenditure, for the purposes hereinafter specified.
BB. — OFFICE OF THE PRESIDENT
1. Aid to the Manila Railroad Company f6r the expenses in the promotion of the tourist trade in the Philippines ....			P	100,000.00
		Total amount available for the Office of the President .........................	P	100,000.00
EE. DEPARTMENT OF FINANCE
1. For the acquisition and equipment of a speed launch for use of the Bureau of Science in connection with the enforcement of the laws on fishing, and for expenses of its operation, including the salaries and wages of personnel .......................			P	189,720.00
		Total amount available for the Department of Finance ...................	P	189,720.00
GG.—DEPARTMENT OF AGRICULTURE AND COMMERCE
1. For the reforestation and afforestation of watersheds, denuded areas', and cogon or open lands within forest reserves, communal forests, national parks and timber lands, sand dunes, and other public forests, Commonwealth Act No. 119:
		xxx (Items omitted) x x x
2. To encourage and facilitate the survey and subdivision of public lands, Act No. 4031 and Commonwealth Act No. 166:
		xxx (Items omitted) xxx
3. For salaries of such supplementary personnel, sundry expenses, and purchase of furniture and equipment as may be necessary in connection with the research activities of the different divisions of the Bureau of Science .......................			P	50,000.00
	Total amount available for the Department of Agriculture and Commerce		P	409,690.00
	Total appropriation payable from the Coconut Oil Excise Tax Fund ....		P	699,410.00
	GRAND TOTAL OF THE APPROPRIATIONS AUTHORIZED IN THIS ACT: SEVENTY-FOUR MILLION FOUR HUNDRED FORTY-ONE THOUSAND THREE HUNDRED FIFTY-SEVEN PESOS ..............		P	74.441.357.00

SEC. 4. Allotment of appropriations.—The appro­priations for sundry expenses, furniture and equipment, and special purposes for the Office of the President shall be alloted by the President among the bureaus and of­fices under his direct control; those for the Executive Departments, by the Heads of Departments among the bureaus and offices under their respective control. The allotments shall be made as the needs of the service may require.

SEC. 5. Reduction of required forced savings and transfer of any part of the increase in  the appropriations resulting therefrom to cover deficits.—Whenever the public interest so demands, the President may re­duce the forced savings required of any executive or judi­cial department in this Act and he may authorize the transfer of any part of the increase in the appropriations of any executive or judicial department as a result of such reduction of forced savings, furniture and equipment, and special purposes of the same or any other executive or judicial department.

SEC. 6. Use of savings from salaries and wages to restore salary rates received by employees in nineteen hun­dred and thirty-two.—Any part of the savings from the appropriations authorized in this Act for salaries and wages may be used, with the approval of the President of the Philippines, to restore the salaries of employees whose positions are herein provided to the rates they re­ceived in nineteen hundred and thirty-two, in the cases where full restoration of the ten or fifteen per cent sa­lary reduction of nineteen hundred and thirty-three have not been made in their respective items in this Act, in­cluding amounts due for the years 1938 and 1939 under authority of section 5 of Commonwealth Act Numbered Two hundred and forty-five and section 4 of Common­wealth Act Numbered Three hundred,  respectively.

In the case of employees whose salaries are paid from special or trust funds, the amounts necessary to effect the restoration of salary rates herein authorized shall be charged against the special or trust funds concerned.

SEC. 7. Authority to use savings and excess of ac­tual collections over estimated income for adjustment of compensation.—The President of the Philippines is author­ized to use any part of the savings from the appropriations authorized in this Act, as well as any excess of actual col­lections over the estimated ordinary income of the Na­tional Government during the fiscal year 1940, for the adjustment of the compensations of employees pursuant to the provisions of section 12 of Commonwealth Act Num­bered Four hundred and two and for the payment of un­paid portions of wages of laborers at the minimum rates fixed by Commonwealth Act Numbered Thirty-seven and Executive Order Numbered One hundred five, series of 1937, which were earned after the enactment and promul­gation of the said Act and Executive Order and could not be paid for lack of available funds.

SEG. 8. Authority to fill new positions.—No new po­sitions authorized in this Act shall be filled without the previous approval of the President of the Philippines. The provision of this section shall not apply to the National Assembly.

SEC. 9. This Act shall take effect on July first, nine­teen hundred and thirty-nine, except where otherwise stated.

APPROVED, June 8,  1939.