For the purpose of making the certificate hereinabove required ninety per centum of the estimated revenues and receipts which should accrue during the current fiscal year, but which are yet uncollected, shall be deemed to be in the treasury of the particul ar branch of the Government against which the obligation in question would create a charge. [2119-2.] SECTION  638 . Void Contract — Liability of Officer.  — A purported contract entered into contrary to the requirements of the next preceding section hereof shall be wholly void, and the officer assuming to make such contract shall be liable to the Government  or other contracting party for any consequent damage to the same extent as if the transaction had been wholly between private parties. [2119-2.] SECTION  639 . Disposition of Moneys Collected by Public Officers.  — Except as otherwise specially provided all moneys officially received by a public officer in any capacity or upon any occasion must be accounted for as Government funds. SAHaTc SECTION  640 . Funds of City of Manila — How Dealt with.  — Except as otherwise specially provided, funds of the city of Manila shall be received into the Insular Treasury and paid out in the same manner as funds of the Insular Government. SECTION  641 . Payment of Government Moneys into Treasury. — Officers of the Government authorized to receive and collect moneys arising from taxes, revenues, or receipts of any kind shall pay the full amounts so received and collected by them into the treas ury of the branch of the Government to which such officers in their collecting capacity respectively pertain, to the credit of the particular account or accounts to which the moneys in question initially belong. The amount of such collections ultimately paya ble to other branches of the Government, shall thereafter be transferred to the respective treasuries of those branches, under regulations which the Auditor shall prescribe. [749-1.] SECTION  642 . Treasurer's Receipts for Revenue Funds.  — The Insular Treasurer shall issue a series of receipts for each fiscal year showing all revenue 201 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011 ARTICLE  VI Initial Receipt and Disposition of Public Moneys