Pursuant to the provisions of Republic Act Numbered One hundred and thirty, the following provinces are hereby reclassified as indicated herein, in accordance with the schedule provided in section 1 of Act Numbered Three thousand seven hundred and ninety-eight, as amended by Act Numbered Four thousand two hundred and sixteen, on the basis of their average annual revenue during the five consecutive fiscal years ending June thirtieth, nineteen hundred and fiity as certified by the General Auditing Office:

PROVINCES

First Class-A	First Class-B
Albay	Antique
Batangas	Davao
Bohol	Larao
Bulacan	Misamis Occidental
Cagayan	Surigao
Camarines Sur	First Class
Capiz	Masbate
Cavite	Mountain Province
Cebu	Sulu
Cotabato	Zamboanga
Ilocos Norte
Ilocos Sur	Second Class
Iloilo	Agusan
Isabela	Bataan
Laguna	Camarines Norte
Leyte	Nueva Vizcaya
Misamis Oriental	Romblon
Negros Occidental	Zambales
Negros Oriental	Third Class
Nueva Ecija	Abra
Pampanga	Bukidnon
Pangasinan	Catanduanes
Quezon Rizal	Marinduque
Samar	Palawan
Sorsogon	Fifth Class
Tarlac	Batanes

Any province which, by virtue hereof, is raised in classification, shall pay the full amount of the increases in salaries of the officials thereof whose salaries are partly chargeable against the National Government, until the portion thereof payable by the National Government is duly provided in the annual General Appropriation Act.

The classification herein made shall take effect on July 1,1951, except as regards the Provinces of Mindoro Oriental and Mindoro Occidental, the classification of which is being held in abeyance pending readjustment of the finances of said provinces resulting from the division on November 15, 1950, of the former Province of Mindoro.

Done in the City of Manila, this 22nd day of August, in the year of Our Lord, nineteen hundred and fifty-one, and of the Independence of the Philippines, the sixth.


By the President:
(SGD.) MARCIANO ROQUE
Acting Assistant Executive Secretary