Provincial board empowered to settle boundaries to carry into effect law creating towns

As held in Palaez v. Auditor General, the power of provincial boards to settle boundary disputes under Section 2167 of the Administrative Code is "of an administrative nature - involving as it does, the adoption of means and ways to carry into effect the law creating said municipalities." It is a power "to fix common boundary, in order to avoid or settle conflicts or jurisdiction between adjoining municipalities." It is thus limited to implementing the law creating the municipality. It is obvious that any alteration of boundaries that is not in accordance with the law creating a municipality is not the carrying into effect of that law but its amendment. [G.R. No. 105746. December 2, 1996]