Chap. 330.—An ACT to repeal an act entitled an act to prescribe the manner
in which a county or city treasurer may, after the expiration of his
term, secure final discharge from his liability as such treasurer, approved
May 5th, 1903, and to provide for county, city, and town treasurers
securing a final discharge from their liability, and to provide a period
of limitation after which no suit or action shall be brought against a
county, city, or town treasurer, hig surety or sureties. (S. B. 355.)

Approved March 27, 1914.

1. Be it enacted by the general assembly of Virginia, That
an act entitled, an act to prescribe the manner in which a county
or city treasurer may, after the expiration of his term, secure a
final discharge from his liability as such treasurer, approved May
fifth, nineteen hundred and three, be and the same is hereby re-
pealed; and that a final discharge of the county, city or town treas-
urer shall be in the manner in this act provided; and that no suit
shall be brought against such treasurer, his heirs or personal repre-
sentative, or against his surety or sureties, except as herein provided.

2. That each and every treasurer of the several counties, cities
and towns of this State shall make their annual settlements as
required by sections six hundred and four and eight hundred and
sixty-two of the Code of Virginia and any other laws now in force
requiring such treasurers to make annual settlements, including
the provisions of the charters and ordinances of the several mu-
nicipalities in the Commonwealth, of all State, county, district, city
or town taxes, levies and charges, including school and road tax
and levies, and all other public moneys collected by them, on or
before the date or dates designated by such laws, for the year nine-
teen hundred and fourteen; and annually thereafter, provided that
in the event of the death, resignation or removal from office of any
such treasurer, settlements shall be made as provided by section
eight hundred and fifty-seven of the Code of Virginia.

Each treasurer as soon as practicable, after making his annual
settlements with the State and local authorities, as hereinabove pro-
vided, shall present to the commissioner of accounts a copy of each
of such annual settlements, together’ with vouchers in connection
therewith, whereupon it shall be the duty of such commissioner of
accounts to audit the annual settlements of such treasurer and to
report thereon to the circuit or corporation court of his county or
city, together with any matters specially stated, deemed pertinent
by the commissioner, or which may be required by any person in-
terested, to be so stated. The commissioner shall file such report in
the clerk’s office of the circuit or corporation court of such county
or city within sixty days; and as soon as the same is filed, it shall
be the duty of the clerk of such court to forthwith notify the local
authorities, with whom such treasurer has made his annual settle-
ment, of the filing of such report. Every such report so filed shall
lie in the clerk’s office thirty days, and if not excepted to, it shall
stand confirmed at the expiration of said period of thirty days.

pean.
It shall be the duty of the court or the judge thereof in vacation
to examine every such account as to which exceptions may have been
filed within said thirty days and to correct any errors that may
appear on the face of the said account or that may have been ex-
cepted to, and to this end may cause the account to be re-committed
to the commissioner of accounts or the court or judge may confirm
such report in whole or in part. The clerk shall file every such re-
port which may stand confirmed without exception or which shall
be confirmed as herein provided, and endorse thereon the date
thereof. The commissioner of accounts for making report herein
provided for and returning the same to the clerk’s office, shall re-
ceive the usual fees allowed by law, which shall be paid by the
local authorities upon the order of the court, provided that nothing
in this section contained shall be construed to affect the methods
of settlement prescribed in any city or town charter.

3. That no suit or action shall be brought against any county,
city or town treasurer, his heirs or personal representatives, nor
against his surety or sureties on account of any such annual settle-
ments, unless such suit or action be brought within three years
after the report of the commissioner of accounts stands confirmed
without exceptions or has been confirmed as hereinbefore provided.

4, That no suit or action shall be brought against any county,
city or town treasurer, his heirs or personal representatives, nor
egainst his surety or sureties, whose term of office as such treasurer
has heretofore expired, for or on account of any collections or dis-
bursements of, or on account of any settlement for, taxes, levies or
other public moneys received bv him as such officer, unless such suit
en be instituted on or before July first, nineteen hundred and
ifteen.

5. All acts or parts of acts in conflict herewith be and the same
are hereby repealed.