Chap. 403.—An ACT to amend and re-enact section 698 of chapter 471 of the
acts of assembly of 1928, said chapter being a general revision, consolida-
tion, amendment and codification of the school laws, the section to be here
amended, being in relation to school levies. [H B 294]

Approved March 25, 1930

1. Be it enacted by the general assembly of Virginia, That section
six hundred and ninety-eight of chapter four hundred and seventy-one
of the acts of assembly of nineteen hundred and twenty-eight, be
amended and re-enacted so as to read as follows:

Section 698. Each county and each city is authorized to raise
sums by a tax on all property, subject to local taxation, of not less than
fifty cents nor more than one dollar on the one hundred dollars of the
assessed value of the property in any one year to be expended by the
local school authorities in such counties and cities in establishing, main-
taining and operating such schools as in their judgment the public wel-
fare may require. In lieu of making such school levy, the board of
supervisors in the counties and the councils in the cities may, in their
discretion, make a cash appropriation from the county or city levy of
an amount not less than the sum required by the county or city school
budget provided by section six hundred and fifty-seven, approved by
the board of supervisors in no event to be less than the amount which
would result from the laying of the minimum school levy authorized
by this section for the establishment, maintenance and operation of the
schools of such county or city without the express permission of the
State board of education. In addition to this, the board of super-
visors of any county, or the council of any city, may appropriate from
any funds available such sums as in the judgment of such board or
council or such city may be necessary or expedient for the establish-
ment, maintenance and operation of the public schools in such county
or city. For capital expenditures and for the payment of existing
district indebtedness, the board may levy a district tax in the magis-
terial district in which the money is to be spent, or the debts exist,
not exceeding twenty-five cents on the one hundred dollars of the
assessed valye of the property in the magisterial district in any one
year, to be expended for the purpose for which the tax is laid, but no
other district tax for schools for any purpose other than herein ex-
pressly authorized shall be laid. Councils in the incorporated towns in
any county in the State are authorized to levy an additional tax of
not more than one dollar on the one hundred dollars taxable values of
property in said town subject to taxation by the local town authorities,
for the support and maintenance of the public schools in said town, or,
in lieu of said levy, the council may make a cash appropriation out of
the general town levy; provided, however, that in the counties of
Buchanan, Dickenson, Elizabeth City, Nottoway, Princess Anne, Prince
Edward, and Giles, such county school tax shall not be less than fifty
cents nor more than one dollar and fifty cents; in the counties of Am-
herst, Lee, Russell, Southampton, Craig, such tax shall not be less than
fifty cents nor more than one dollar and seventy-five cents ; in the coun-
ties of Floyd and Scott such tax shall not be less than fifty cents nor
more than two dollars, and in the county of Warwick such tax shall
not be less than fifty cents nor more than two dollars and twenty-five
cents on the one hundred dollars of the assessed value of property in
such counties, subject to local taxation; and provided, further, that
nothing contained in this section shall repeal any part of any special
act enacted at the present session of the general assembly which applies
solely to Dickenson county, or to any special acts previously passed
and now in force; and provided, further, that in the county of Wise,
the board of supervisors may levy such county and district school taxes
as they may deem necessary and expedient, notwithstanding the general
limitations placed on such levies by this section.