Chap. 137.—An ACT requiring the several county and district school bo
of Virginia to make and publish annually a statement of receipts and
bursements, and providing a penalty for failing to do so.

Approved March 10, 1906.

1. Be it enacted by the general assembly of Virginia, That the
al county and district school boards in Virginia be required to c
be made out immediately after the annual settlement with the co
raster, a statement showing the receipts and djsbursements of
hool funds for the year then ending, which said statement, printed
ind-bill, shall be posted on the front door of the county courthouse
every voting place in the county, and shall be made out in the -
lowing :

Statement of Receipts.

Amount received from State school tax (name of district), $——
Amcunt received from literary fund (name of district), $
Amount received from the grand staff fund (name of district), $-
Amount received from the county school levy (name of district), $-
Amount received from the district school levy (name of distr

Amount received from all other sources, stating sources.
Statement of Disbursements.

Amount paid school trustees for salary (name of district), $——
Amount paid teachers (name of district).

Number of teachers. .

Also a statement of any other expenditures, not covered in eith
i¢ above items; which said statement shall he itemized in the follo
rm:

Amount spent for school-houses, naming them.

Amount spent for new furniture for school-houses, naming them.
The aggregate incidental expenses of cach school-house, naming i
The judge of the circuit court, at the session of his court next
eding the annual settlement of the county and district school b
ith the county treasurer shall, in his discretion, instruct the grand
» ascertain whether or not the county and district school boards
ade and posted the statements herein required, and if the grand
hall diecover that said statements have not been made and post
equired by law, then indictments shall be found against each o
rembers composing the said county and district school boards,
hall be deemed guilty of a misdemeanor, and upon conviction shé
ined not less than ten dollars nor more than one hundred dollars.