an adjoining province on the terms within the limitations of law, upon which roads forming the boundary between the two provinces, and bridges and ferries crossing streams forming such boundary, shall be constructed, repaired, or maintained under the joint control of the two provincial governments. In the event of failure of the two interested provinces to agree, the controversy s hall be decided by the department governor, whose decision shall be final. ( h ) Suits on behalf of the province . — To direct, subject to the approval of the department governor as provided in subsection ( k ) of section two thousand five hundred and seventy-one hereof, the bringing or defense of suits on behalf of the provincial gov ernment and to compromise the same upon the recommendation of the provincial fiscal. IaHSCc ( i ) Payment of salaries, debts, and so forth . — To order the monthly payment of all salaries provided by law and the payment of all lawfully contracted indebtedness, in accordance with such rules and regulations as the department treasurer may prescribe. T he provincial board of every province composed in part of a subprovince is authorized, subject to the approval of the department governor, to fix or change by resolution the salaries of the lieutenant or deputy governors of such subprovince. (j) Cart and sledge tax . — To provide in its discretion, a tax on carts and sledges for the protection of improved roads, subject to the approval of the department governor. ( k ) Deposit of provincial funds . — To authorize the provincial secretary-treasurer to deposit so much of the provincial funds as may not be needed in the near future for public use in a bank of deposit of approved standing in the Islands. All interest paid  on such deposit shall inure to the benefit of the provincial treasury, and no funds shall be deposited in the bank by the treasurer until there shall be spread upon the minutes of the board a resolution reciting and approving the exact terms of the contra ct of deposit in the bank. The bank shall certify the monthly balances of provincial funds held by it to the provincial governor and to the department treasurer. But the provincial treasurer of any province organized under this title, shall deposit his sur plus provincial funds with the department treasurer whenever the department treasury shall be designated as the depository for the provincial funds of the province by the department 810 Philippine Law Encyclopedia 2011 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc.