Chap. 200.—An ACT to amend and re-enact section 231 of the Tax Code of Vir-
ginia, in relation to duty of division superintendents of schools to furnish
boundaries of school districts to public service corporations. [H B 354]

Approved March 23, 1932

1. Be it enacted by the general assembly of Virginia, That sec-
tion two hundred and thirty-one of the Tax Code of Virginia, be
amended and re-enacted so as to read as follows:

Section 231. It shall be the duty of the commissioner of the reve-
nue in each county in which a public service corporation does business
or owns property to furnish, on or before the first day of January
in each year, to each such corporation, the boundaries of each school
district of said county in which any part of the property of such cor-
poration is situated, and a copy of such boundaries to the clerk of
the State corporation commission. Wherever any commissioner of
the revenue shall fail to furnish to such corporation and the clerk
of the State corporation commission, the boundaries of each such
school district, it shall be the duty of the clerk of the State corpora-
tion commission to notify the judge of the circuit court of the county
of such commissioner of the revenue, and the said judge shall in-
struct the grand jury at the next term of the circuit court to as-
certain whether such boundaries have been furnished as required in
this section, and should said grand jury ascertain that such bounda-
ries have not been furnished, they shall find an indictment against
such commissioner of the revenue, who shall be deemed guilty of a
misdemeanor, and, upon conviction thereof, shall be fined not less
than twenty-five dollars, nor more than one hundred dollars for each
school district so omitted. But whenever the boundaries of the school
districts in any county have once been furnished to any public serv-
ice company and to the State corporation commission, pursuant to
this section, the commissioner of the revenue of such county shall
thereafter not be required to furnish such boundaries to such company
or to the State corporation commission, except in so far as shall be
necessary to show subsequent changes in the boundaries of such
school districts.