ART. 91. The members of the provincial and departmental councils shall be elected immediately by the people, according to the regulations governing provincial and departmental councils.
Art. 92. The provincial and departmental councils are free to exercise complete supervision over all reforms connected with the public interest, always provided that they observe the limitations prescribed by the Law.
Art. 93. An account of the expenditure and income of every kind of the provinces and departments shall be printed and published by the instrumentality of the provincial and departmental councils.
Concerning the Finances.
Art. 94. No tax shall be established save in accordance with the Law.
Art. 95. The Law will specify the cases in which exemption from the payment of taxes can be claimed.
Art. 96. The National Consultative Assembly shall each year by a majority of votes fix and approve the Budget.
Art. 97. In the matter of taxes there shall be no distinction or difference amongst the individuals who compose the nation.
Art. 98. Reduction of or exemption from taxes is regulated by a special law.
Art. 99. Save in such cases as are explicitly excepted by Law, nothing can on any pretext be demanded from the people save under the categories of state, provincial, departmental and municipal taxes.
Art. 100. No order for the payment of any allowance or gratuity can be made on the Treasury save in accordance with the Law.
Art. 101. The National Consultative Assembly shall appoint the members of the Financial Commission for such period as may be determined by the Law.
Art. 102. The Financial Commission is appointed to inspect and analyse the accounts of the Department of Finance and to liquidate the accounts of all debtors and creditors of the Treasury. It is especially deputed to see that no item of expenditure fixed in the Budget exceeds
