Chap. 310.—An ACT to amend and re-enact an act entitled: An act requiring
the several county and district school boards of Virginia to make and publish
annually a statement of receipts and disbursements, and providing a penalty
for failing to do so, approved March 10, 1906.

Approved March 14, 1908.

Be it enacted by the general assembly of Virginia, That an act
entitled an act requiring the several county and district school boards
of Virginia to make and publish annually a statement of receipts and
disbursements, and providing a penalty for failing to do so, approved
March tenth, nineteen hundred and six, be amended and re-enacted so
as to read as follows:

That the several county school boards in Virginia be required to
cause to be made out immediately after the annual settlement with the
county treasurer a statement showing the receipts and disbursements
of the school funds in each district for the year then ending, which said
statement shall be published in some newspaper, if one is published in
the county, and printed as a hand- bill, shall be posted at the front door
of the county courthouse and at the voting place of the clerk of each
school district. Said statement shall he made out in the following form
for each district:

Name of district. ......... 000000000
RECEIPTS.

Total balances on hand from eeaenedline year, Bsacasews
Amount received from State school funds, $........

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Aten, a statement of any other expenditures, not covered in either
the above items, which said statement shall be itemized in the followin
form:
Amount spent for school houses, $........
Amount spent for furniture for school houses, $........
Amount spent for other incidental expenses, $........
Total balances on hand, $........
Total disbursements and balances, $........

It. shall be the duty of the division superintendent of schools to s
that the said statement is published and posted at the courthouse,
aforesaid. It shall be the duty of the clerk of each district board to po
said statement at his voting precinct.

The judge of the circuit court, at the session of his court next su
ceeding the annual settlement of the county and district school boarc
with the county treasurer, shall, in his discretion, instruct the gran
jury to ascertain whether or not the county school board and the d
vision superintendent and district clerks have published and posted tl
statements herein required, and if the grand jury shall discover thi
said statements have not been made or have not been published ar
posted as required by law, then indictments shall be found against eac
of the officers or trustees who have been delinquent in the performan
of their duties, as aforesaid, who shall be deemed guilty of a misd
meanor and, upon conviction, shall be fined not less than one dollar ni
more than one hundred dollars.