"Sec. 2184. Salaries of municipal officers. -(A) Except as otherwise specially provided herein, the annual salaries of municipal officers in first class, second class, and third class municipalities shall not exceed the amounts hereinbelow fixed:
"In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of two million five hundred thousand pesos or more (First Class—1): For the mayor, nine thousand six hundred pesos; for the municipal treasurer, seven thousand five hundred and sixty pesos; for the municipal secretary and the chief of police, five thousand one hundred pesos; and for the chief of municipal fire department, three thousand seven hundred and twenty pesos;
"In municipalities of the first class that have obtained during the next preceding two fiscal years and average total annual revenue of one million five hundred thousand pesos or more but less than two million five hundred thousand pesos (First Class—2): For the mayor, nine thousand pesos; for the municipal treasurer, seven thousand two hundred pesos; for the municipal secretary and the chief of police, four thousand eight hundred pesos; and for the chief of municipal fire department, three thousand four hundred and eighty pesos;
"In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of one million pesos or more but less than one million five hundred thousand pesos (First Class—3): For the mayor, seven thousand eight hundred pesos; for the municipal treasurer, six thousand eight hundred and forty pesos; for the municipal secretary and the chief of police, four thousand five hundred pesos; and for the chief of municipal fire department, three thousand three hundred pesos;
"In municipalities of the first class that have obtained during the next preceding two fiscal years an average total annual revenue of seven hundred thousand pesos or more but less than one million pesos (First Class - 4): For the mayor, seven thousand eight hundred pesos; for the municipal treasurer, six thousand four hundred and eighty pesos; for the municipal secretary and the chief of police, four thousand two hundred pesos; and for the chief of municipal fire department, three thousand one hundred and twenty pesos;
"In municipalities of the first class that have obtained during the next preceding two fiscal years and average total amount revenue of five hundred thousand pesos or more but less than seven hundred thousand pesos (First Class—5): For the mayor, seven thousand two hundred pesos; for the municipal treasurer, six thousand one hundred and twenty pesos; for the municipal secretary and the chief of police three thousand nine hundred pesos; and for the chief of municipal fire department, two thousand nine hundred and forty pesos;
"In other municipalities of the first class with an average total annual revenue of three hundred thousand pesos or more but less than five hundred thousand pesos (First Class—6): For the mayor, six thousand six hundred pesos; for the municipal treasurer, five thousand seven hundred and sixty pesos; for the municipal secretary and the chief of police, three thousand six hundred pesos; and for the chief of municipal fire department, two thousand seven hundred and sixty pesos;
"In municipalities of the second class: For the mayor, six thousand pesos; for the municipal treasurer, five thousand four hundred pesos; for the municipal secretary and the chief of police, three thousand three hundred pesos; and for the chief of municipal fire department, two thousand five hundred and eighty pesos; and
"In municipalities of the third class: For the mayor, five thousand four hundred pesos; for the municipal treasurer, five thousand forty pesos; for the municipal secretary and the chief of police, three thousand pesos; and for the chief of municipal fire department, two thousand four hundred pesos.
"(B) Subject to the provisions of the last paragraph hereof, the annual salaries of municipal officers in municipalities below third class shall not exceed the amounts hereinbelow fixed:
"In municipalities of the fourth class: For the mayor, four thousand eight hundred pesos; for the municipal treasurer, four thousand five hundred pesos; for the municipal secretary and the chief of police, two thousand seven hundred pesos; and for the chief of municipal fire department, two thousand one hundred and sixty pesos;
"In municipalities of the fifth class: For the mayor, four thousand two hundred pesos; for the municipal treasurer, three thousand five hundred and sixty pesos; for the municipal secretary and the chief of police, two thousand two hundred and eighty pesos; and for the chief of municipal fire department, one thousand nine hundred and twenty pesos;
"In municipalities of the sixth class: For the mayor, three thousand six hundred pesos; for the municipal treasurer, three thousand two hundred and forty pesos; and for the municipal secretary and the chief of police, one thousand nine hundred and twenty pesos;
"In municipalities of the seventh class: For the mayor, two thousand seven hundred and sixty pesos; for the municipal treasurer, two thousand seven hundred pesos; for the municipal secretary and the chief of police, one thousand five hundred and sixty pesos.
"Two third of the salary of the municipal treasurer shall be paid out of municipal funds, in his capacity as such, and one third thereof out of provincial funds, in his capacity as deputy of the provincial treasurer: 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 portion fixed herein as payable from provincial funds, provided the corresponding maximum salary rate hereinabove fixed is not exceeded.
"Any provision of existing law to the contrary notwithstanding, a municipal treasurer who is appointed to the position of deputy assessor may be allowed additional compensation for his services in such capacity which shall not exceed twenty per centum of his total emolument as deputy provincial and municipal treasurer as hereinabove fixed: Provided, That two thirds of such additional compensation shall be payable from provincial funds, and one-third thereof from municipal funds.
"With the approval of the Provincial Board, the annual salaries of municipal officers of a municipality, which is the capital of a province or a sub-province 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: Provided, further, That in case no higher scale is provided herein, said salaries of officers of provincial and subprovincial capitals may with the approval of the Provincial Board, be increased by not more than three hundred and sixty pesos per annum."
Approved: June 18, 1964.
