Chap. 171.—An ACT to amend and re-enact section 2337 of the Code of Virginia
as amend=d by acts approved March 18, 1920, and March 20, 1922. [H B 37}.

Approved March 14, 1924.

1. Be it enacted by the general assembly of Virginia, That section
twenty-three hundred and thirty-seven of the Code of Virginia, as
amended by acts approved March eighteenth, nineteen hundred and
twenty and March twentieth, nineteen hundred and twenty-two, be
amended and re-enacted so as to read as follows:

Section 2337. Commissioner to Extend Levies and Taxes; Com-
pensation therefor.—The Commissioner shall extend in his land book
and book of personal property the total of the county and district
levies, as the case may be, including the road and school levies, so as
to show the aggregate amount of all such levies assessed against each
person assessed with State taxes on said books. The commissioner of
the revenue shall recapitulate the levies in such form as the auditor
shall prescribe, and for this service he shall receive such compensation
as the board of supervisors or council, as the case may be, may deem
reasonable, but the same shall not be less ‘than five per centum of the
amount of taxes lawfully assessed for county, district and school pur-
poses, or for city purposes, as the case may be, when the taxes assessed
for such purposes shall not exceed ten thousand dollars, and when
the amount exceeds ten thousand dollars the commission allowed on
excess shall be three and one-half per centum up to fifteen thousand
dollars, and two and one-half per centum upon the amount in excess
of fifteen thousand dollars, and up to twenty thousand dollars, and one
and one-half per centum upon the amount in excess of twenty thousand
dollars, and up to sixty thousand dollars and one and one-fourth per
centum upon the amount in excess of sixty thousand dollars and up.
to two hundred thousand dollars and one per centum upon the amount
In excess of two hundred thousand dollars, except in cities the com-
missions in excess of thirty thousand dollars shall be one per centum.
Provided, that in the counties of Rockingham and Spotsylvania the
commissions allowed in this section for extending the taxes and levies
on the land books, as prescribed shall not apply, but the several com-
missioners of the revenue of said counties for performing this service
in the manner prescribed by law shall be allowed and paid such com-
pensation as the board of supervisors of said counties may deem rea-
sonable