Chap. 55.—An ACT to amend and re-enact section 1507 of the Code of Vir-
ginia, as amended and re-enacted by an act entitled an act to amend
and re-enact section 1507 of the Code of Virginia as amended and re-
enacted by an act entitled an act to amend and re-enact section 1507 of
the Code of Virginia, as amended and re-enacted by an act entitled an act
to amend and re-enact section 1597 of the Code of Virginia, as amended
and re-enacted by an act approved December 28, 1903, approved March
14, 1908; approved March 14, 1912. (H. B. 67.)

Approved March 10, 1914.

1. Be it enacted by the general assembly of Virginia, That
section fifteen hundred and seven of the Code of Virginia as
amended and re-enacted by an act entitled an act to amend and
re-enact section fifteen hundred and seven of the Code of Virginia,
as amended and re-enacted by an act entitled an act to amend and
re-enact section fifteen hundred and seven of the Code of Virginia,
as amended and re-enacted by an act entitled, an act to amend and
re-enact section fifteen hundred and seven of the Code of Virginia,
as amended and re-enacted by an act approved December twenty-
eighth, nineteen hundred and three, approved March fourteenth,
nineteen hundred and eight; approved March fourteenth, nineteen
hundred and twelve, be amended and re-enacted so as to read as
follows:

Sec. 1507. Approximate apportionment and disbursement of
State funds.—The auditor of public accounts, on or before the first
day of November of each year, shall make a calculation of the gross
amount of all funds applicable to public free school purposes for
the ensuing year, which calculation shall be based upon the land
and property books of the several commissioners of the revenue
for said year; and when said books have not been received in time
he shall base said calculation upon the commissioners’ books of the
next preceding year. He shall report to the superintendent of public
instruction, not later than the first day of November in each year,
ninety percentum of the gross amount of all funds found to be ap-
plicable to public free school purposes for the current year as an
appropriate basis for distribution; whereupon, under the direction
of the State board of education, there shall be furnished to the
auditor a distributive statement of the amounts due the several
counties and cities in the State upon this approximate basis.

Upon receipt of such statement the auditor shall issue his war-
rant upon the treasurer of the State for one-half of the amount
each city or county is entitled to receive, payable to the treasurer
of such city or county; and on the first day of February following,
the auditor shall issue his warrant upon the treasurer of the State
for the other half of the amount each city or county is entitled to
receive, payable to the treasurer of such city or county.