As Amended 1897-8, p. 24.

nor more than ten thousand dollars; of the bond of the commissioner of the revenue, three thousand dollars; of the bond of the superintendent of the poor, not less than four thousand dollars; of the bond of a county surveyor, not less than two thousand dollars; of the bond of a supervisor, not less than one thousand nor more than two thousand five hundred dollars, except as to the county of Northampton, where the penalty of the bond of a supervisor may in the discretion of the judge of the county court be fixed in a sum not exceeding five thousand dollars; of the bond of a constable not less than two thousand dollars; of the bond of an overseer of the poor, double the amount that will actually pass through his hands as such overseer, not less in any case than five hundred dollars: provided, that nothing in this act shall be construed as requiring the commonwealth or any county in the state to pay the cost of said security when given by such guaranty or security company: and provided, that nothing contained in this act shall apply to the penalty of the bond of the treasurer of Rockbridge county as fixed by an act approved February twenty-eighth, eighteen hundred and ninety-six.

Sec. 815. Bonds required of city treasurers.-Every city treasurer at the time he qualifies shail, in addition to any bond required of him by his city under its charter and ordinances, give a bond with sufficient surety in a penalty double the amount of the state revenue to be annually received by him, payable to the commonwealth and with condition for the faithful discharge of his official duties in relation to the state revenue and of such other official duties as are imposed upon him by law otherwise than by the charter and ordinances of his city: provided, that the penalty of the bond of the treasurer of the city of Richmond shall be two hundred thousand dollars, the penalty of the bond of the treasurer of the city of Norfolk shall be two hundred thousand dollars, and the penalty of the bond of the city treasurer of the city of Petersburg shall be seventy-five thousand dollars, and the bond of the treasurer of the city of Lynchburg shall be forty thousand dollars, as provided by acts of assembly of eighteen hundred and eighty-seven and eighty-eight, chapter four hundred and one, page four hundred and seventy-seven.

As Amended Sec. 817. Appointment of deputies; their powers; how removed.— 1897-8, p. 225. The treasurer of any county or city, the sheriff of any county, the sheriff Previous Amendment or sergeant of any city, any commissioner of the revenue, any county sur1893-4, p. 494. veyor, and the clerk of any county, corporation, or hustings court with the consent of the court of his county or corporation, and the separate clerk of any circuit court, and the clerk of the chancery court of the city of Richmond with the consent of such circuit or chancery court, or in any case with the consent of the judge of the court in vacation (the said consent in vacation being given in writing), may appoint one or more deputies, who may discharge any of the official duties of their principal during his continuance in office, unless it be some duty the performance of which by a deputy is expressly forbidden by law. The order of appointment shall be entered on the minute book of such court, whether made in term time or in vacation. Any such deputy before entering upon the duties of his office shall take and subscribe the oaths now provided for county officers, which oaths shall be filed with the clerk of the court by whose assent he has been appointed, and such clerk shall properly label and file all such oaths in his office for preservation. Any such deputy may be removed from office either by his principal or by the court. or by the judge in vacation.

As Amended 1889-90, p. 111.

Sec. 818. Certain officers not allowed to hold more than one elective office.-No person shall hold more than one county or district office at the same time; and if any person shall be elected to two or more of said offices his

qualification in one of them shall be a bar to his right to qualification in either of the others.

Sec. 819 a. Duties, compensation, liabilities of officers; their resi- Extra Session 1887, p. 424. dence. The duties, compensation, and liabilities of sheriffs, attorneys for the commonwealth, and clerks of the county and circuit courts shall be the same as are now or may hereafter be prescribed by law, except that the sheriff shall not collect the state revenues or county levies, and that the attorney for the commonwealth shall not be allowed a fee in any case of misdemeanor unless the same be prosecuted to conviction as a judgment for the commonwealth. Said officers shall be in all respects subject to existing laws relative to their respective offices so far as the same are applicable. The officers mentioned in this section shall at the time of their election reside in the county for which they were elected or in any town or city wherein the court-house of said county is: provided, that if no practicing lawyer resides in any county for which a county court is provided by law then it shall be lawful to elect a non-resident as a commonwealth's attorney, and the removal of any such officer from the county or county seat thereof in which he resided when elected, except to the county to which he is elected, shall vacate his office.

Sec. 821. Removal of officer from office; proceedings therefor.-The As Amended 1889-90, p. 5. county and corporation or hustings court shall have power to remove from office all county, city, and district officers elected or appointed for their respective counties, cities, and districts for malfeasance, misfeasance, incompetency, or gross neglect of official duty: provided, however, that such power to remove the separate clerk of any circuit court and the clerk of the chancery court of the city of Richmond shall be vested only in said courts respectively: provided, further, that nothing in this section shall be construed to interfere with any power vested in the mayor of any city by section twenty of article six of the constitution of the state or to repeal any provision of the charter of any city or any ordinance in pursuance of such charter for the removal of any of its officers. All proceedings under this section shall be by order of or on motion before the proper court upon reasonable notice to the officer to be affected thereby; and such officers shall have the right to demand a trial by jury except in cases where the officer is an appointee.

Sec. 822. Supervisors, &c., forbidden to have interest in contracts As Amended with or claims against their counties.-No supervisors, superintendent 1893-4, p. 564. of the poor or overseer of the poor, constable, special police, or any paid officer of the county shall become interested, directly or indirectly, in any contract or in the profits of any contract made by or with any officer, agent, commissioner, or person acting in behalf of the supervisor or superintendent of the poor of the county, or any overseer of the poor therein, or in the sale or furnishing of supplies or materials to such county, and shall not become interested, directly or indirectly, in any contract or in the profits of any contract made by or with any officer, agent, commissioner, trustee, or overseer for working and keeping in repair the public roads of the county; and no supervisor shall, except by descent or devise, marriage, or as a personal representative committee of an insane person or guardian, become interested, directly or indirectly, in any claim against his county, whether the same shall have been passed upon by the board of supervisors or not.

The amount embraced by any such contract, the value of any such supplies or materials, and the amounts of any such claim shall never be paid, or if paid may be recovered back with interest by the county in the circuit

or county court of the county by action or motion within two years from the time of payment.

Sec. 824. [92 Va. 292.]

As Amended 1893-4, p. 941.

As Amended

1895-6, p. 274.
88 Va. 293.
92 Va. 661.

CHAPTER XXXVI.

OF THE BOARD OF SUPERVISORS.

Sec. 832. Board to sit with open doors; sheriff to attend; his pay; majority to decide questions; how in case of tie. They shall sit with open doors, and all persons conducting themselves in an orderly manner may attend their meetings.

They may require the sheriff of the county in person, or at his option one of his deputies, to attend their meetings and preserve order or discharge such other duties as may be necessary to the proper dispatch of the business before them; and such officer for his services shall be entitled to compensation, to be ascertained by the board and paid out of the county levy, not exceeding two dollars per day or ten dollars per annum.

All questions submitted to the board for decision under the proceedings of this chapter or any law of the state shall be determined by a vote of a majority of the supervisors present; but in any case in which there shall be a tie vote of the board upon any question it shall be the duty of the clerk of the board to certify that fact to the judge of the county court, who shall thereupon attend the meeting of the board, and the vote of the board shall be again taken upon such question, and if again there be a tie it shall be the duty of the judge to give the casting vote and thereby decide the question; but should the judge of the county court be interested in the decision of the question or for any cause deem it improper for him to act, then it shall be the duty of the clerk of the board to certify these facts to the circuit judge of the county, who shall thereupon attend the meeting of the board, and the vote of the board shall be again taken upon such question, and if there again be a tie it shall be the duty of the judge of the circuit court to give the casting vote and thereby decide the question.

Whereupon the proper order in execution of such decision shall be entered by the clerk.

Every decision and order so made shall be binding and valid as if same were determined and entered upon the vote of all or a majority of such board.

Sec. 833. Powers and duties of board at annual meeting.-The board of supervisors of each county shall have power and it shall be their duty, at the meeting on the fourth Monday in July in each year, or within sixty days thereafter

FIRST. TO AUDIT ACCOUNTS AND SETTLE WITH OFFICERS.-To audit the accounts of the county; to settle with the county treasurer his accounts for the year; to settle with the sheriff his accounts upon the collection of fines or other moneys accruing and belonging to the county; to audit the accounts of the superintendent of the poor and examine and pass upon his reports; and generally to settle with any other officer who may have an account with the county, and take such steps as may be necessary to secure a full and satisfactory exhibit and settlement of the affairs of the county.

SECOND. TO FIX AND ORDER COUNTY LEVIES.-To fix the amount of the county levies for the ensuing year; to order the levy on all persons over the age of twenty-one years and on all property assessed with state tax within the county; to order the levy on the real and personal property of telegraph and telephone companies and railroad companies and their telegraph lines which

pass through their respective counties, except such as are exempt from county or other local taxes, based upon the assessment per mile made by the state for its purposes and furnished by the auditor of public accounts to said board; or the order of levy may be a certain sum on all male persons over the age of twenty-one years and for a certain per centum upon the amount of the state tax assessed upon real and personal property: provided, however, that the capitation tax shall not exceed the sum of fifty cents.

1897-8, p. 39.

THIRD. TO LEVY SCHOOL TAXES.-To levy a tax upon all property in the As Amended county assessed with state taxes, including the real and personal property of telegraph and telephone companies and railroad companies and their telegraph lines which pass through their respective counties, except such as are exempt from county or other local taxes, based upon the assessment per mile made by the state for its purposes and furnished by the auditor of public accounts to said board, sufficient to raise the amount recommended by the county school board in their estimates for county school purposes, or so much thereof as they may allow; and to levy a tax upon all the property in each school district in their county assessed with state taxes, including the real and personal property of telegraph and telephone companies and railroad companies and their telegraph lines which pass through the school district for which such levy is made, except such as are exempt from such taxation, based upon the assessment per mile made by the state and furnished by the auditor of public accounts to said board, sufficient to raise the amount recommended by the county school board for district school purposes or so much thereof as they may allow; but the tax so levied shall not exceed the maximum prescribed in the third sub-division of section fifteen hundred and six.

Sec. 833 a. Authorizing the board of supervisors of each county in As Amended the state to levy a tax on dogs and to enforce collection of said tax, 1895-6, p 582. with certain penalties in case of failure to pay the same.-1. The board of supervisors of the several different counties of this state, except the counties of Campbell, Princess Anne, Southampton, Isle of Wight, Hanover, Smyth, Montgomery, Lunenburg, Henry, Alleghany, Essex, Amherst, Louisa, Roanoke, Craig, Franklin, Scott, Wise, Dickenson, Tazewell, Middlesex, Fauquier, Buchanan, Carroll, King and Queen, Washington, Floyd, Albemarle, Nansemond, Wythe, Orange, Sussex, Goochland, Fluvanna, Halifax, Caroline, Rockbridge, Rockingham, Greenesville, Spotsylvania, Charles City, York, Madison, Henrico, James City, Warwick, King George, Patrick, Charlotte, Lee, Greene, Stafford, Norfolk, Rappahannock, and Grayson, be and they are hereby authorized to levy a tax on all dogs in their respective counties, such tax not to exceed one dollar on each male and two dollars on each female dog over four months of age.

Nothing in this act shall interfere with or prevent the collection of the dog tax already levied for the year eighteen hundred and ninety-five in any of the above counties, and nothing in this act shall apply to counties having a special law providing for taxing dogs.

2. It shall be the duty of the commissioner of the revenue of each of said 1893-4, p. 800. counties where this law shall be adopted to take annually at the time of listing the taxable property in said counties a list of all dogs therein, showing whether the same are male or female, with the name of the owner or the person in whose possession the said dogs are found. Said assessors shall ascertain every dog usually staying on each of the several lots or tracts of land in the said counties and shall list said dogs as staying upon the said lot or tract of land whether the owner or tenant be ascertained or not, and the said assessors shall examine the respective owners or tenants of said

lots or tracts of land on oath as to the number and the ownership or person having possession of every dog staying on his said lot or tract of land. 3. The said several boards of supervisors are authorized to devote the proceeds of the tax above mentioned to the payment of claims for sheep killed by dogs in their respective counties and to turn over any surplus after the payment of said claims to the district school or road funds in proportion to the number of dogs listed in the respective districts. It shall be the duty of any justice of the peace of any county, whenever any owner of sheep or agent shall make complaint on oath before him that his or her sheep have been killed or severely wounded by dogs other than his or her own, to issue a summons to three freeholders in the neighborhood, any two of whom may act, who being legally sworn shall go forthwith on the premises where such sheep may be and examine into the facts and justice of the complaint and appraise the amount of damages sustained by the owner so that the damages shall not exceed the appraised value of the sheep killed or wounded and return a certificate of the same under their hands to the said owner or agent and a like certificate to the clerk of the county court, who shall present it to the board of supervisors at their next meeting: provided, that in the county of Culpeper the board of supervisors may in their discretion appropriate the tax laid in this bill to the working of county roads, and in the county of Montgomery the tax collected from this source shall be appropriated to the school fund of said county, and in the county of Henrico it shall be applied to the public schools of that county.

4. The said commissioners of the revenue shall give to each person owning a dog a certificate of having listed the same.

5. The treasurers of the respective counties shall collect the tax above mentioned as other taxes are now collected by law, and he and his sureties shall be accountable for the same as for other funds now committed to him by law, and he shall make an annual settlement of the same with the board of supervisors of his said county, and said treasurer shall disburse the said funds arising from the said tax according to orders from the said board of supervisors, and any balance due after the annual disbursements shall likewise be paid over by him according to their order.

6. In case the tax due on any dog be not paid by the owner or person having possession of the said dog or by the person owning the land on which the said dog commonly stays, then it shall be the duty of the officer collecting the said tax to forthwith report all such dogs to some justice of the peace in the magisterial district in which the person owning the dog resides or in which the dog commonly stays of his said county, who shall forthwith cause the owner of the said dog or the person in possession of the same or on whose land the said dog may be found, as the case may be, to be summoned before the said justice to show cause why the said dog or dogs, giving a description of the same as near as may be, should not be killed for failure in payment of tax due upon the said dog or dogs. If the tax due upon the said dog be not paid, then the said justice shall cause the said dog to be killed by the sheriff or any constable of the said county.

In reporting the dogs on which no tax has been paid the officer collecting the said tax shall report to the justice all dogs staying on any lot or tract of land.

The owner or tenant of any lot or tract of land so summoned before a justice as herein before provided shall give the number of the dogs on his land that have no owner or owners and for which no certificate of a commissioner of the revenue has been given, and all such dogs shall be forthwith ordered by the justice to be killed by an officer designated by said justice.