small that its organization as a municipality or township is undesirable, or so remote or inaccessible that its o rganization as a barrio within any municipality or township is impracticable, and when any community of non-Christian people is found not to have progressed sufficiently in civilization to make it practicable to bring the members under the form of an organ ized municipality or township, the territory inhabited by such community may be declared a settlement and a simple form of government provided therefor in conformity with the provisions of this chapter. [1667-1.] S ECTION  2391 . Creation, Abolition, and Reorganization of Settlements. —  A settlement may be created either by executive order of the Governor-General or by resolution of the provincial board of the province wherein the settlement in question is situated, s ubject in the latter case to the approval of the proper Department head. [1397-61; 1667-1.] In the same manner a settlement may be abolished, reorganized, or combined with another settlement; and when it becomes advisable to organize a settlement as a township or municipality or to combine it with an existing township or municipality, such action  may be effected by the Governor-General upon recommendation of the Department head. [1397-66-69.] S ECTION  2392 . Appointment of Officers and Definition of their Duties. —  The provincial governor of the province wherein a settlement is established shall appoint officers for the settlement, fix their designations and badges of office, and prescribe their  powers and duties — all subject to the approval of the Department head — but the powers and duties thus prescribed shall not be in excess of the powers conferred upon township officers by the Township Law. [1397-61; 1667-1.] S ECTION  2393 . Imposition of Taxes by Provincial Board. —  With the approval of the Department head, a provincial board may prescribe taxes to be collected from the inhabitants of any settlement contained within the province, the proceeds of which shall cons titute settlement revenue. AHEDaI Except as otherwise specially provided, taxes so imposed shall be limited in kind and amounts to such as may be lawfully levied upon the inhabitants of a Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 703