"Sec. 2184. Maximum limit of salaries.— Except as otherwise specially provided in this section, the annual salaries of municipal officers shall not exceed the amounts hereinbelow fixed:
"In municipalities of the first class-A which have obtained during the next preceding two fiscal years an average total annual revenue of four hundred thousand pesos or more: for the mayor, five hundred four hundred pesos; for the municipal secretary, three thousand three hundred pesos; and for the municipal treasurer, four thousand five hundred pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.1âшphi1
"In other municipalities of the First Class-A: For the mayor, four thousand five hundred pesos; for the municipal secretary, two thousand seven hundred pesos; and for the municipal treasurer, three thousand nine hundred and sixty pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.
"In municipalities of the First Class-B: For the mayor, four thousand three hundred pesos; for the municipal secretary, two thousand four hundred pesos; and for the municipal treasurer, three thousand seven hundred and twenty pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.
"In municipalities of the first class: For the mayor, three thousand seven hundred and twenty pesos; for the municipal secretary two thousand one hundred and sixty pesos; and for the municipal treasurer, three thousand one hundred and twenty pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.
"In municipalities of the second class: For the mayor, three thousand one hundred and twenty pesos; for the municipal secretary, one thousand eight hundred pesos; and for the municipal treasurer, two thousand seven hundred and sixty pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.
"In municipalities of the third class: For the mayor, two thousand seven hundred and sixty pesos; for the municipal secretary one thousand five hundred and sixty pesos; and for the municipal treasurer, two thousand four hundred pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.
"In municipalities of the fourth class: For the mayor, three thousand one hundred and sixty pesos; for the municipal secretary, one thousand four hundred and forty pesos; and for the municipal treasurer, one thousand nine hundred and twenty pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.
"In municipalities of the fifth class: For the mayor, one thousand nine hundred and twenty pesos; for the municipal secretary, one thousand four hundred and forty pesos; and for the municipal treasurer, one thousand eight hundred pesos, of which two-thirds shall be payable out of municipal funds, in his capacity as municipal treasurer, and one-third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer.
"With the approval of the Secretary of Finance, the annual salaries of municipal officers of a municipality which is the capital of a province or a subprovince may be fixed at rates higher than those authorized for the class to which the municipality belongs: Provided, That the salaries so fixed shall not exceed the maximum rates authorized for the corresponding officers in the next higher scale of salaries herein established unless no higher scale is provided herein, in which case, said salaries of officers of provincial and subprovincial capitals may be increased, with the approval of the Secretary of Finance by not more than three hundred and sixty pesos per annum: Provided, further, That any municipal officer whose actual salary at the time of the approval of this Act is higher than the maximum salary rate hereinabove fixed shall not suffer any decrease in pay."
"From the decisions of the provincial board with regard to salaries and per diems of municipal officers, the municipal officer or council concerned or any member of the provincial board having expressed his disconformity when the resolution objected to was passed, may appeal, and such appeal shall, within ten days after its receipt by the provincial board, be forwarded to the Secretary of Finance, whose decision shall be final.
"Provided, That the provincial board concerned may, in its discretion, authorize as salary of the municipal treasurer in his capacity as deputy of the provincial treasurer an amount more than the maximum rate herein fixed as payable form provincial funds, provided the corresponding maximum salary rate fixed in this Act is not exceeded."
Approved: June 17, 1955.
