[82-47.] 

SECTION 2243 . Disapproval of Particular Items. — If the provincial treasurer shall be of opinion that one or more items of expenditure in the proposed budget, or in any supplemental budget, are illegal or inadvisable, he may disapprove such item or items a nd at the same time give his approval to other parts of the budget. 

When he thus disapproves any item or items of expenditure, he shall immediately submit to the council a statement in writing, giving his reasons for such disapproval. In case the municipal council is dissatisfied with the action of the provincial treasurer , a supplemental budget containing only the item or items disapproved may be submitted to the provincial board with a statement of the reasons for making such expenditure; and the provincial board shall thereupon determine the matter. If the appeal is sust ained as to one or more items, the provincial treasurer shall forthwith approve the budget as to those items; but if it is denied, the item or items in question shall stand disapproved. 

[82-47.] 

SECTION 2244 . Municipal Salaries Pending Approval of Budget. — Until the president shall receive the approved budget from the provincial treasurer, the approved budget for the preceding year shall determine the salaries and positions of all permanent offic ers and employees of the municipality. 

[82-47.] 

SECTION 2245 . General Limitation Upon Amount Expendable for Salaries and Wages . — Except as hereinbelow provided, there shall not be expended during any calendar year for salaries and wages of municipal officials and employees, of every description, exclud ing those employed on public works, in municipalities of the first class more than fifty per centum, in municipalities of the second class more than sixty per centum, in municipalities of the third class more than sixty-five per centum, and in municipaliti es of the fourth class more than seventy-five per centum, of the annual revenues accruing to the municipal general funds during said calendar year, exclusive of all balances carried forward from preceding years, and any and all appropriations, loans, or gif ts made from Insular, provincial, or private funds. 

Nothing herein contained shall be construed to prevent the payment from the municipal school fund of salaries of such municipal teachers and other school employees as may be approved by the division superintendent of schools. 

