The Americans, through the Philippine Commission, reorganized Cebu. This was how the Americans, who replaced the Spanish colonizers, did it.
Act No. 116 enacted on April 18, 1901 abolished the oldest town of the Philippines, San Nicolas. The town of San Nicolas was incorporated into the Municipality of Cebu originally the Ciudad de Cebu or Cebu City the country’s oldest city. The town of San Nicolas was originally called the Kingdom of Banawa with King Tupas as its last king.
Then Act No. 116 was amended by Act No. 952 on October 22, 1903. Under Section 1 paragraph of the act it further incorporated the municipalities of El Pardo and Talamban into the Municipality of Cebu.
The following paragraphs, from 2 to 12 incorporated the following towns: Mandawe incorporated the town of Consolacion with Mandawe as the seat of government. Liloan incorporated Compostela with Liloan as the seat of government. Catmon incorporated Sogod with Catmon as the seat of government. Dalaguete incorporated Alcoy with Dalaguete as the seat of government. Oslob incorporated the towns of Nueva Caceres and Santander with Oslob as the seat of government. Samboan incorporated San Sebastian with Samboan as the seat of government. Moalboal incorporated Alcantara with Moalboal as the seat of government. Dumanjug incorporated Ronda with Dumanjug as the seat of government. Bantayan incorporated the towns of Santa Fe and Madridejos with Bantayan as the seat of government. Opon (now Lapu-Lapu City) incorporated the towns of Santa Rosa and Cordova with Opon as the seat of government, and Tudela incorporating Poro with Tudela as the seat of government.
The towns that retained their status without other towns being incorporated into them were Aloguinsan, Alegria, Asturias, Badian, Balamban, Barili, Boljoon, Borbon, Bogo, Carcar, Carmen, Daan Bantayan, Danao, Ginatilan, Malabuyoc, Medellin, Minglanilla, Naga, Pilar, Pinamungajan, San Fernando, San Francisco, San Remigio, Sibonga, Tabogon, Talisay, Tuburan, and Todelo.
Act No. 952 mandated that the incorporated towns were abolished and the positions of its officials vacated.