CHAP. 420.—An ACT to amend and re-enact section 833-a of an act en
titled an act to amend and re-enact section 833 of the Code of Virginia,
as heretofore amended by an act approved March 11, 1908, and other
acts in relation to the powers and duties of the board of supervisors
at annual meetings, by changing the body of said section, and by ap
amendment in addition to the new section designated as section 833-a,
which shall prescribe the powers and duties of boards of supervisors
in relation to county and school levies, approved March 11, 1908, as
amended by an act approved March 28, 1914, and as further amended
by an act approved March 17, 1915. (H. B. 477.)

Approved March 21, 1916.

1. Be it enacted by the general assembly of Virginia, That
section eight hundred and thirty-three-a of an act entitled an
act to amend and re-enact section eight hundred and thirty-three
of the Code of Virginia, as heretofore amended by an act ap.
proved March the eleventh, nineteen hundred and eight, and
other acts, in relation to the powers and duties of the board of
supervisors at annual meetings, by changing the board of said
section, and by an amendment in addition to the new section
designated as section eight hundred and thirty-three-a, which
shall prescribe the powers and duties of the boards of superv1
sors in relation to county and school levies, approved Marck
eleventh, nineteen hundred and eight, as amended by an act ap
proved March the twenty-eighth, nineteen hundred and four-
teen, and as further amended by an act approved March the
seventeenth, nineteen hundred and fifteen, be. amended and re-
enacted so as to read as follows:

Sec. 833-a. Boards of supervisors to fix and order county
and school levies.—The board of supervisors of each county shal]
have power, and it shall be their duty, at regular meeting in
month of January in each year or as soon thereafter as prac-
ticable, not later than their meeting in April:

First. To fix and order county levies. To fix the amount
of the county levies for the current year; to order the levy on
all property assessed within the county and on the capital in-
vested, used or employed in mercantile business; moneys and
credits actively used and employed in carrying on the mercan-
tile business, including goods, wares and merchandise on hand,
and all solvent bonds, demands or claims made or contracted in
the course of business during the preceding year shall be held
to be capital in said mercantile business; to order the levy on
the real estate and tangible and intangible personal property
of public service corporations based upon the assessment fixed
by the State corporation commission, and certified by it to the
board of supervisors, both with respect to location and valua-
tion; also to order the levy on all real estate, situated in their
respective counties, belonging to any city, town or other muni-
cipality, situated outside of said county, which may have been
relieved from taxation for State purposes, this act to apply to
such real estate as may heretofore have been, or may hereafter
be, purchased for the purpose of securing a water supply for
said city, town or municipality, which water is a source of reve-
nue to such city, town or municipality, or purchased for the pur-
pose of protecting the watershed of any stream or streams, the
water of which may be used for said purpose, and when such
real estate has been relieved of assessment for State taxes and
does not show an assessment on the land books of said county
for that or the preceding year, then such board of supervisors
shall direct the commissioner of revenue for the revenue dis-
trict in which the real estate in question is situated, to assess
the same for taxation in accordance with the provisions of sec-
tion five hundred and eight of the Code, omitted taxes, how as-
sessed, and hereafter the assessors appointed under the provis-
ions of section four hundred and thirty-seven of the Code for
the purpose of assessing lands and lots shall regularly assess
such real estate for taxation for county purposes in accordance
with the rule enacted for determining the valuation of real
property assessed for State taxation.

Second. To levy school taxes. To levy a tax upon all the
property in the county, upon which county levies are laid suff-
cient to raise the amount recommended by the county school
board in their estimates for county school purposes, or so much
thereof as it may allow; and to levy a tax upon such property,
in each school district, sufficient to raise the amount recom-
mended by the county school board for district school purposes,
or so much thereof as it may allow; but the tax so levied shall
not be less than the minimum nor exceed the maximum pre-
scrne in the third sub-division of section fourteen hundred
and six.