Chap. 314.—An ACT to provide for levying and collecting a special school tax
in Wythe and Chesapeake magisterial districts in the county of Elizabeth City,
after the same shall have been authorized by the people, by an election to be
held for the purpose and to prescribe how the funds raised by such tax shall
be used and expended. [H B 385]

Approved March 21, 1928
1. Be it enacted by the general assembly of Virginia, That the board
of supervisors of Elizabeth City county, Virginia, be, and it is hereby
authorized and empowered to levy in either Wythe or Chesapeake
magisterial district, or in both such districts, in said county, a special
district school tax, not to exceed in any one year the sum of fifty cents
on the one hundred dollars assessed value of real and personal prop-
erty in the said magisterial district or districts subject to taxation for
local purposes, a maximum of forty cents of such levy to be used for
administration and a maximum of ten cents of such levy to be used
for interest and sinking fund.

All taxes levied under the provisions of this act shall be collected
and accounted for by the county treasurer as other school taxes and
shall be disbursed by him only on warrants properly drawn pursuant
to the orders of the county school board in the manner prescribed by
law for public schools.

No such special tax shall be imposed, however, until the qualified
voters of the said district or districts shall have had the opportunity
to vote upon the said question. In the event such an election be held it
shall be conducted in the same manner as bond issue elections and
conducted subject to the same regulations and restrictions as to those
qualifed to vote, and a majority of those voting at such elections shall
decide the issue.

In order to determine the necessity for cuich an election and for
any imcrease in taxation for school purposes, the board of supervisors
of Elizabeth City county is hereby authorized and directed to appoint
a committee of not less than three nor more than seven citizens, all of
whom shall be qualified voters of said county and none of whom shall
be connected in any official capacity with the county school board, either
directly or indirectly. The committee shall be appointed within a
period of ten days after this act becomes effective and it shall be their
duty to investigate and report to the board of supervisors as follows:

A detailed account of all monies collected from all sources for
public school purposes in the county of Ilizabeth City during the fiscal
school year of 1926-7, together with a statement of all delinquent
school taxes; an account of all expenditures of the public school funds
by the county school board or by anv person acting under the authority
of the said school board for the school year 1926-7; said account to
be itemized and explicit and to show the total cost of maintaining each
activity in both the graded and high schools, including the salaries and
expense accounts of superintendent and each officer, employee and
teachers, as well as the detailed cost of maintaining said office, school
or department in a school, athletics, physical culture, music, art,
journalism, transportation of pupils to and from school, maintenance
of trucks, gasoline, oil, etc.; each modern language taught, domestic
science, health and hygiene, and any and every other individual sub-
ject and item, which report after being made to this board and approved
by it, as to form and substance, shall be published in at least one
issue of The Daily Press and Virginian-Pilot, so as to give to all
voters full information upon all subjects which are being taught the
children and the cost of such teaching, as well as to give them, so far
as possible, a full knowledge in detail, as well as the totals, of the ex-
penditures of the school made for each activity and for each subject
taught, and the report shall be for each district separately and with
a consolidated report for the entire county, payment for such advertis-
ing shall be made by the board of supervisors out of the general fund
of said county and the members of the said committee shall be allowed
a reasonable compensation for their services, the amount to be deter-
mined by the board and paid from said general fund.

In order that the said committee shall have opportunity to obtain
full knowledge of the matters and things they are called upon to investi-
gate and report upon, they are hereby invested with authority to meet
as soon as appointed and elect their own chairman and secretary; to
summon such witnesses as they may deem necessary and to adminis-
ter oaths; to call upon the county school board, the division superin-
tendent of schools, the county treasurer and other county officials and
employees for the production of such records and information as may
be necessary for their full information in making their report.

When the report of said committee shall have been. made in detail
as above directed and in such form as tu satisfy the board of super-
visors that its publication will enable the voters to form an intelligent
opinion as to school conditions and the necessity, or lack of necessity
for a school tax increase, and shall have been published as above set
out for the information of the voters, then upon petition of a majority
of the members of the said board of supervisors, in writing, setting
forth the additional rate of tax sought to be assessed, the judge of the
circuit court for the said county shall order an election to be held
within sixty days from the date of presentation of said petition as
provided for above.

An emergency existing this act shall be in force from the date of
its passage.