delinquent after the first day of February of each year; but persons liable to pay this tax not residents of the province prior to February first of any year, but who enter and reside in the p rovince after that date, may pay the tax within thirty days after their arrival in the province. [1396-19.] S ECTION  2096 . Personal Service Required of Delinquents . — Any person who becomes delinquent in the payment of this tax may, in lieu of payment, work for ten days on the roads, trails, or public works in the province, either performing such work in person o r supplying a substitute to perform it; provided that at any time after he or his substitute shall have begun work he may secure release from the obligation by payment of the amount of the tax originally due in full. The provincial board shall fix the peri od within which the inhabitants of each township who are delinquent shall render the required service; shall specify the road, trail, or other public work upon which  the labor shall be expended; and shall provide for administrative supervision over its perf ormance. When any delinquent in the payment  of this tax is obliged to perform work outside of the province in which he resides he shall be furnished subsistence in such province while engaged in such work and during the period and necessary time consumed in going f rom his home to the place where such work is performed and in returning from such place to his home. He shall be credited with the usual and necessary time consumed in traveling from his home to the place where the work is performed and returning therefrom a s a part of the time required of him, such usual and necessary time to be determined by the provincial board. [1396-19.] S ECTION  2097 . Election in Mountain Province and Nueva Vizcaya . — Except as otherwise provided, the provisions of the Election Law shall not be applicable in the Mountain Province and Nueva Vizcaya; and in said provinces elective public officers shall be ch osen in conformity with the provisions of sections twenty-two hundred and ninety-eight to twenty-three hundred and six, inclusive, of this code. [1396-19.] TITLE  XII Municipalities Townships, and Settlements CHAPTER  47 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 617