7. The board of supervisors of each county may allow such fee out of the fund herein provided for as they may deem proper to any officer performing any of the acts directed by this act.

8. All counties which now have a special law imposing a tax on dogs shall be exempt from the provisions of this act unless the board of supervisors in said county shall, by a majority vote, adopt in lieu of said law the provisions of this act.

9. Any officer or person failing to comply with the provisions of this act shall be fined twenty dollars, to be recovered before any justice of the county in which said act is to be performed, one half to go to the informer. 10. This act shall not affect sections four hundred and ninety-nine and five hundred, and twenty-one hundred and ninety-two and twenty-one hundred and ninety-three of the code of Virginia.

Sec. 834. FOURTH. Provide temporary offices when necessary, As Amended 1897-8, p 874. insure buildings, fix allowances to officers.-To cause the county buildings to be insured in the name of the board of supervisors of said county and their successors in office for the benefit of the county if they shall deem it expedient, and if there are no public buildings to provide temporarily suitable rooms for county purposes; to determine what annual allowances, payable out of the county treasury, shall be made to the county attorneys for the commonwealth, clerks, and sheriff's of their respective counties, so that in counties containing a population of ten thousand and less the allowance to each of said officers shall not exceed three hundred dollars; in counties containing ten and less than fifteen thousand, four hundred dollars; in counties containing fifteen and less than twenty thousand, five hundred dollars, and in counties of more than twenty thousand six hundred dollars; but in the counties of Henrico and Norfolk the annual allowances for sheriff's may be fixed at a sum not exceeding fifteen hundred dollars; in the county of Chesterfield, a sum not exceeding seven hundred and fifty dollars; and in the counties of Henrico and Norfolk the annual allowance for the attorney for the commonwealth at a sum not exceeding one thousand dollars.

Sec. 834 a. Boards of supervisors to contract loans for the erection 1893-4, p. 367. of court-houses, clerk's office, and jails.-Whenever it shall be necessary for a county to erect a court-house, clerk's office, or jail, or to repair or enlarge the same, it shall be lawful for the board of supervisors of such county to contract a loan for said purpose on the credit of the county: provided, that the power shall not exist and the loan shall not be con. tracted for unless and until the action of the board of supervisors shall be certified to the county judge and the said action be approved by the said judge and by the judge of the circuit court of the said county as hereinafter provided. The said approval of the judge of the county court shall be entered of record, together with the certificate of the action of the said board, on the records of the county court. The clerk of the said court shall thereupon certify the said record to the judge of the circuit court of the said county, who may act thereon in term time or in vacation. If the judge of the circuit court of the said county approves the same his approval shall be entered of record in his said court and a copy thereof, together with the record of the county court, shall be certified to the board of supervisors of the said county. Upon such proceedings being had, and not otherwise, the board of supervisors is authorized and empowered to issue the bonds of the said county for such loans, either registered or coupons, in denominations of one hundred dollars or multiples thereof. The said bonds shall be in such form as the board may prescribe, shall be signed by the chairman of the said board, countersigned by the clerk of

1887-8, p. 524.

As Amended 1891-2, p. 605.

the board, and sealed with its seal; shall bear a rate of interest not exceeding six per centum per annum, payable semi-annually, to be payable not exceeding thirty years after date, and redeemable after such time as the said board may prescribe. If coupon bonds are issued they shall be payable to bearer and shall have coupons attached for the semi-annual installments of interest. No bonds issued under this act shall be sold at less than par.

The board of supervisors shall annually include in the levy upon the property and lawful subjects of taxation in said county as a part of the annual county levy a sum and tax sufficient to pay the interest on said bonds, and in such manner as they may deem best create a sinking fund sufficient to pay the said bonds at or before maturity.

Sec. 834 b. Board of supervisors to determine what amount shall be paid to certain county officers.-The board of supervisors of the respective counties shall determine what annual allowance shall be made to the commonwealth's attorneys, clerks, and sheriff's of their counties, payable out of the county treasuries: provided, that such allowances to commonwealth's attorneys, clerks, and sheriffs shall not exceed in any county to each of said officers the sum of six hundred dollars: and provided, further, that in counties containing a population of ten thousand and less the allowance to said officers shall not exceed three hundred dollars; and in counties containing a population of ten thousand and less than fifteen thousand the allowance to said officers each shall not exceed four hundred dollars; and in counties containing a population of fifteen thousand and less than twenty thousand the compensation shall not exceed five hundred dollars to each of said officers: provided, that in the county of Henrico the annual allowance for sheriff may be fixed at a sum not exceeding fifteen hundred dollars: and provided, further, that in the county of Chesterfield the annual allowance for sheriff may be fixed at a sum not exceeding seven hundred and fifty dollars: and provided, further, that in the counties of Henrico and Norfolk that such annual allowance for the commonwealth's attorney and clerk of the county court may be fixed at a sum not exceeding one thousand dollars to each of said officers.

Sec. 836. [91 Va. 322; 3 Va L. R. 303 ]

Sec. 837. [3 Va. L. R. 303 ]

Sec. 838. [3 Va. L. R. 303]

Sec. 843. [86 Va. 530; 87 Va 283.]

Sec. 844. [87 Va. 283.]

Sec. 847. Statement of receipts and expenditures to be posted or published. The board of supervisors shall cause to be made out annually immediately after their meeting at which the county levy is made a statement showing the aggregate amount of the receipts and expenditures of the year next preceding; also a statement showing the aggregate amount allowed for the next succeeding year to the officers of the county and for incidental and necessary expenses of the county, in form as follows:

To judges of election,

To clerks of election,

For building bridges,

For overseer of roads,

For damages in opening roads,

For support of the poor,

$

And an itemized statement of incidental expenses of the county not embraced by either of the foregoing items.

A copy of such statement shall be posted at the front door of the courthouse and at each voting place in the county or published in one or more newspapers of the county or adjoining county or city, as the board may direct.

And each member of the board of supervisors who fails to comply with the provisions of this act shall be guilty of a misdemeanor, and on con. viction thereof shall be fined not less than ten dollars nor more than one hundred dollars.

369.

Sec. 848. Compensation of supervisors.—Each member of the board As Amended 1897-8, p. 654. of supervisors shall be allowed and paid out of the county levy a com- Previous Amendments pensation for his services and expenses in attending the meetings of the 1887-8, p. 241. board at the rate of three dollars per diem for the time he shall actually 1891-2, p. 935. 1893-4, p. 474, attend, and five cents for each mile travelled in going to or returning from 328. the place of meeting; but no per diem allowance shall be made for any 1895-6, p. 343, time occupied in travelling where mileage is allowed therefor: provided, 1897-8, p. 4. that but one mileage shall be allowed for any one term of meeting of such board; and no supervisor shall be allowed to draw pay for more than ten days' attendance in any one year, except that in the counties of Warren, Rockingham, and Shenandoah, where no supervisor shall be allowed to draw pay for more than fifteen days in any one year: provided, further, that the supervisors of the counties of Lee, Scott, Wise, Buchanan, Floyd, Russell, and Bland shall each receive allowance of only three dollars per day for attendance, but not to exceed ten days in one year, except that in the county of Northampton each supervisor may draw pay for not more than sixteen days, and in the county cf Accomac each supervisor may draw pay for not more than twelve days' attendance in any one year: provided, that the provisions of this act shall not apply to any counties where there is a special law in relation to compensation of supervisors now in force in such counties.

Sec. 852. Salary of clerk.-Such clerk shall receive a reasonable com- As Amended 1889-90, p. 50. pensation for his services as clerk of the board, not to exceed in any one year the sum of thirty dollars: provided, that the clerk of the board of supervisors of Augusta county may receive a salary not exceeding one hundred and fifty dollars.

CHAPTER XXXVII.

OF COUNTY AND CITY TREASURERS.

Sec. 853 a. Ascertaining and publishing a statement of the annual 1897-8, p. 940. receipts and disbursements of the counties and cities of the commonwealth.-1. The treasurers of the several counties and cities of the commonwealth shall, at the date of their annual settlements with the auditor of public accounts as required by law, be and they are hereby required to furnish to the auditor a statement showing the amount of receipts and disbursements of the county or city, as the case may be, for the preceding year. Such

1897-8, p. 76.

1897-8, p. 439.

As Amended 1895-6, p. 374. Previous

Amendment 1893-4, p. 24.

As Amended 1893-4, p. 25.

statement of receipts shall show what amount was collected by the county or city from taxes on real and personal property, from incomes, licenses, and all other sources. The statement of disbursements shall show what amount was paid on account of judges, commonwealth attorneys, clerks, sheriff's, schools, roads, for support of the poor, and such other purposes as may be designated as hereinafter provided.

2. It shall be the duty of the auditor of public accounts to make out and furnish to the treasurers of the counties and cities of the commonwealth thirty days prior to the date fixed for their annual settlements as required by law, proper forms for the statements required by the first section of this act, and the auditor in his discretion may add such items of receipts or disbursements in addition to those required by the first section of this act as he may deem proper.

3. The auditor at the time of publishing his annual report shall include in such report a statement or table of the receipts and disbursements of the several counties and cities of the commonwealth as shown by the returns hereby required.

See. 860 a. Limiting the time in which warrants drawn by the supervisors, school boards, and county boards shall be paid. -No warrant or order drawn on the county treasurer of any county by the board of supervisors, district school boards, or county court shall be paid by said treasurer unless said warrant or order be paid or presented to be paid and registered in a book to be kept by the treasurer for that purpose within two years from the date of the drawing of said warrant: provided, however, that any warrant or order now in existence may be presented for payment or registry within two years from the passage of this act.

NOTE. The title to the above act is defective in that the words "county boards" are used instead of "county courts."

Sec. 860 b. Treasurers to deduct any taxes due by party in whose favor the warrant is drawn.-In the payments of any warrants on account of allowances made against the commonwealth lawfully drawn the treasurer of any county or corporation paying such warrants shall first deduct all taxes due by the party in whose favor the warrant is drawn; and if such warrant be insufficient to pay the entire amount due, then such treasurer shall credit the tax bill by the amount of said warrant.

Sec. 862. Treasurer's annual settlement with supervisors; to deliver books, &c., to successor.-He shall receive the county levy in the manner prescribed for the receipt of the state revenue, and shall at the July meeting of the board of supervisors or within sixty days thereafter settle with said supervisors his account for that year; and out of the balance shown to be in his hands upon said settlement he shall at once pay all warrants drawn on the levy for that year not previously paid, in the order of their presentation, as provided by section eight hundred and fifty-nine; and when his term of office expires, or if he die, resign, or be removed from office, he, upon the expiration of his term of office, resignation, or removal, or his personal representative upon his death, shall immediately make such settlement, showing the amount in his hands to be accounted for and the fund to which the same belongs, and deliver to his successor all bonds, books, and papers belonging to his office and all money belonging to the county.

Sec. 865. Suits against treasurers.-For every breach of the condition of the bond of the treasurer of any county or city either in failing to account for and pay into the treasury all taxes due from him to the state

or to pay over to his successor all moneys required by section eight hundred and sixty-two to be paid to his successor in office.

When he goes out of office suit may be brought against such treasurer and his sureties on his official bond in the first case in the circuit court of the city of Richmond for the use of the state, or in the second case in the circuit court of his county or the circuit or corporation court of his city, at the relation of his successor, for the use of the city, county, district county school board, or district school board, as the case may be, or the same, together with damages and costs as prescribed by section eight hundred and sixty-three, may be recovered by motion in said courts or in the county court of the county of such treasurer. A motion under this section shall be after at least five days' notice, and when on behalf of the commonwealth shall be in the name of the commonwealth, and in all other cases in the name of the successor in office of such treasurer. Upon any judgment rendered in such suit or motion a writ of fieri facias may issue, which shall conform in all respects to writs of fieri facias issued under chapter thirty, and be proceeded with in the same manner.

Sec. 866 a. The suspension of treasurers of counties and cities in Extra Session certain cases.-The governor shall have power to suspend the treasurer of 1887, p. 427. any county or city of this commonwealth or other officer charged with the collection of the public revenues of the state from collecting the revenues of the state for such county or city for failure to execute and perform the duties required of such officer under the laws and statutes of the commonwealth with reference to the collection of the state revenues; and said offi- · cer shall not collect any further the state revenues unless the general assembly by joint resolution restore him to office. And the collection of the state revenue in such city or county shall be made by the person appointed by the governor for that purpose, and such appointee, after having qualified and given bond according to law, shall discharge all the duties of his office to which he is appointed during the time of the suspension of his predecessor, and shall be amenable to all the rules, regulations, requirements, and responsibilities declared by the laws of this state pertaining to the collection of the state revenue.

CHAPTER XXXVIII.

OF THE SUPERINTENDENT AND OVERSEERS OF THE POOR.

Sec. 875. Salary of superintendents.—The board of supervisors shall allow the superintendent of the poor a reasonable compensation for his services, not to exceed, however, two hundred and forty dollars in a county containing less than ten thousand inhabitants and in no case to exceed three hundred dollars: provided, that the board of supervisors of Halifax county may allow the superintendent of the poor of said county a salary not exceeding seven hundred dollars, and the compensation of the superintendent of the poor in Buckingham county shall be fixed in accordance with this act by the county court of Buckingham or the judge thereof in vacation.

As Amended 1895-6, p. 411.

Previous Amendment 1889-90, p. 52.

Sec. 881. Poor to be kept at poorhouse; when and how assistance As Amended given at their homes.-Every person to be provided for by the overseers 1897-8, p. 326. shall be sent to and kept at the place of general reception of the poor to be supported, and all persons kept at such places who are able to work shall be made to do so. In any county having no place of general reception for its poor persons requiring assistance may be provided for by the overseer