Chap. 436.—An ACT to amend and re-enact section 2431 of the Code of Vir-
ginia as amended by an act approved March 16, 1920. [H B 419]

_Approved March 27, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tion twenty-four hundred and thirty-one of the Code of Virginia as
amended by an act approved March sixteenth, nineteen hundred and
twenty, be amended and re-enacted so as to read as follows:

Section 2431. Compensation of county and city treasurers for
receiving and disbursing funds of the several counties, cities, school
districts, and magisterial districts; local revenues—Every county
treasurer (and city treasurer in cases in which the law makes him
collector of local revenues) shall receive for his services in receiving
and disbursing the local revenues compensation as per the following
schedule:

In counties and cities in which the aggregate amount of local
levies extended is less than thirty thousand dollars, the compensation
of the treasurer shall be seven per centum on the amount of his col-
lections.

In counties and cities in which the aggregate amount of local
levies extended is over thirty thousand dollars but less than thirty-
five thousand dollars, the compensation of the treasurer shall be six
and one-half per centum on the amount of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over thirty-five thousand dollars but less than
forty thousand dollars, the compensation of the treasurer shall be six
per centum on the amount of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over forty thousand dollars but less than forty-
five thousand dollars, the compensation of the treasurer shall be five
and one-half :per centum on the amount of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over forty-five thousand dollars but less than fifty
thousand dollars, the compensation of the treasurer shall be five and
One-quarter per centum on the amount of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over fifty thousand dollars but less than seventy-
five thousand dollars, the compensation of the treasurer shall be five
per centum on the amount of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over seventy-five thousand dollars but less than
one hundred thousand dollars, the compensation of the treasurer shall
be four and one-half per centum on the amount of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over one hundred thousand dollars but less than
one hundred and twenty-five thousand dollars, the compensation of
the treasurer shall be four and one-quarter per centum on the amount
of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over one hundred and twenty-five thousand dollars
but less than one hundred and fifty thousand dollars, the compen-
sation of the treasurer shall be four per centum on the amount of
his collections.

In counties and cities in which the aggregate amount of local
levies extended is over one hundred and fifty thousand dollars but
less than two hundred thousand dollars, the compensation of the
treasurer shall be three and one-half per centum on the amount of his
collections.

In counties and cities in which the agpremste amount of local
levies extended is over two hundred thousand dollars, but less than
two hundred and fifty thousand: dollars, the compensation of the
treasurer shall be three and one-quarter per centum on the amount
of his collections.

In counties and cities in which the aggregate amount of local
levies extended is over two hundred and fifty thousand dollars, the
compensation of the treasurer shall be three per centum on the amount
of his collections.

For the purpose of this section “local revenues” shall include
funds derived from assessments of real estate, personal property,
licenses, merchants’ purchases, and all other subjects of taxation,
whether such assessments are returned by commissioners of the
revenue, examiners of records, local boards of review, ur the State
corporation commission, to be used for the benefit of the several
counties, cities, school districts, road districts, or magisterial districts
in which such assessments are made. ,

For the purpose of computing treasurer’s compensation tor receiv-
ing and disbursing local revenues, his collections of revenues for
county or city purposes and his collections of revenue for school
purposes shall be treated as one fund.

General county or city bonds and district road, bridge or school
bonds.—For receiving and disbursing the money derived from the
sale of general county or city bonds, or district road, bridge or school
bonds, the treasurer shall receive as compensation for his services
one-fourth of one per centum of the amount of the proceeds of sale
of such bonds, and, in addition, the reasonable costs to him of addi-
tional surety bond required to be given by him on account of such
bond issue.

School funds appropriated to counties and cities by the general
assembly and apportionments from the literary fund—On money
appropriated to counties and cities for school purposes by the general
assembly, and on amounts apportioned from the literary fund, the
county or city treasurer shall receive as compensation for his services
such compensation as shall be allowed by the school boards of the
counties and cities not exceeding one per centum of the amount of
such school funds received and disbursed by him.

Delinquent taxes.—For receiving and disbursing amounts of delin-
quent taxes collected by clerks of courts and turned over by said
clerks to a treasurer, the treasurer shall receive as compensation for
his services five per centum of such amounts turned over to him.

For collecting delinquent taxes from taxpayers prior to sale of
property for delinquent taxes, and for money received from the
sale of land for delinquent taxes, the treasurer shall receive as com-
pensation for his services ten per centum of such delinquent taxes
collected by him.

State money for road purposes.—On money appropriated by the
general assembly for road purposes county treasurers shall receive
compensation for their services one-fourth of one per centum of such
amounts received and disbursed by them.

Compensation of incoming treasurer for receiving and disbursing
funds turned over to him by outgoing treasurer—For receiving and
disbursing the money turned over to him by an outgoing treasurer,
the treasurer shall receive as compensation for his services two per
centum of the amount of such money turned over to him, and for
collecting the tax tickets turned over to him and disbursing the pro-
ceeds thereof, he shall receive three and one-half per centum, except
that on school funds turned over to him derived from appropriations
by the State or apportionments of the literary fund his curnpensation
shall be one per centum of the amounts of such funds turned over
to him, and on funds derived from county, city, or district bond issues
his compensation shall be one-fourth of one per centum of the
amounts of such funds turned over to him.

Nothing in this section shall prevent councils of cities from fixing
the amount of compensation of treasurers of said cities in cases in
which said councils are empowered by law to fix amount of compen-
sation of treasurers of said cities, on the real estate, personal property,
public service corporations, and other taxes received by the State,
prior to the segregation of taxes under an act approved February
sixteenth, nineteen hundred and fifteen, entitled an act to segregate
for the purpose of taxation, pursuant to section one hundred and
sixty-nine of the Constitution of Virginia, the several kinds and
classes of property so as to specify and determine upon what subjects
State taxes and upon what subjects local taxes may be levied, and
to provide for the continuance for the year nineteen hundred and
fifteen of the present State school tax of ten cents on every one
hundred dollars of the assessed value of real estate and tangible
personal property, as further amended by an act approved March
fifteenth, nineteen hundred and fifteen, and as further amended by an
act approved March twenty-second, nineteen hundred and sixteen, but
thereafter collectible for local purposes, the treasurer of cities,
counties and towns shall be paid for the tax year of nineteen hundred
and twenty, and for each year thereafter the same commissions as
allowed by law for collection of the State revenue at the time of the
approval of the act of February sixteenth, nineteen hundred and
fifteen; provided, where there is a collector of taxes in any city of
over fifty thousand inhabitants, the said commissions shall not be
paid the treasurer of such city on taxes collected by the city collector.

Miscellaneous items.—On all funds other than those specified in
the foregoing paragraphs the treasurer shall receive as compensation
for his services, in receiving and disbursing such funds, one per
centum of the amount of such funds. Such funds shall include the
proportion of capitation taxes returned to counties and cities by the
State, funds received from:sales of county or district property, dona-
tions to county, city or district for any purpose (except amounts
received for school libraries), loans made by boards of supervisors,
city councils or county or district school boards, and all other funds
ordered to be received by the treasurer by the county, city, or school
authorities. "

But no treasurer shall receive any commission upon money loaned
from the literary fund for school improvement.