Section 2. Words and Phrases Defined. —

The following expressions shall be taken in the sense hereinbelow indicated, except as a different meaning for the word or phrase in question may be given in a particular statute or is plainly to be collected from the context or connection where the term is used:

"The Government of the Philippine Islands" is a term which refers to the corporate governmental entity through which the functions of government are exercised through-out the Philippine Islands, including, save as the contrary appears from the context, the various arms through which political authority is made effective in said Islands, whether pertaining to the central Government or to the provincial or municipal branches or other form of local government.

"Insular Government" refers to the central Government as distinguished from the different forms of local government. "Philippine Government" refers to the Government of the Philippine Islands.

"Specially organized province" includes Batanes, Mindoro, Mountain Province, Nueva Vizcaya, and Palawan.

"Regularly organized province" includes all provinces except the specially organized provinces and the provinces of the Department of Mindanao and Sulu.

"Municipality" refers to municipalities proper and except as otherwise specially provided does not include chartered city, township, municipal district, or other local political division.

"Chartered city", "city incorporated under special charter", and similar expressions refer to cities, like Manila and Baguio, incorporated under special laws.

"Citizen of the Philippine Islands" includes not only those who acquire the status of citizens of the Philippine Islands by birth or naturalization, but also persons who have acquired the status of Filipinos under Article IX of the Treaty of Paris, of the tenth of December, one thousand eight hundred and ninety-eight.

[Act of Congress, July 1, 1902, sec. 4.]

"Employee," when generally used in reference to persons in the public service, includes any person in the service of the Government or any branch thereof of whatever grade or class.

"Officer", as distinguished from "clerk" or "employee", refers to those officials whose duties, not being of a clerical or manual nature, may be considered to involve the exercise of discretion in the performance of the functions of government, whether such duties are precisely defined by law or not.

"Officer", when used with reference to a person having authority to do a particular act or perform a particular function in the exercise of governmental power, shall include any Government employee, agent, or body having authority to do the act or exercise the function in question.

The word "person" includes both natural and artificial persons.