Chap. 372.—An ACT to amend the Code of Virginia by adding to chapter 33
thereof a new section numbered 698-a, providing for the levying of taxes
and the appropriation of moneys in counties, cities and towns for public
school purposes, and to repeal section 698 of the Code of Virginia pertaining
to the same matter. [S B 253]

Approved March 29, 1934

1. Be it enacted by the General Assembly of Virginia, That the
Code of Virginia be amended by adding to chapter thirty-three thereof
a new section numbered six hundred and ninety-eight-a, which new
section shall read as follows:

Section 698-a. 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 estab-
lishing, maintaining and operating such schools as in their judgment
the public welfare 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 supervisors 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 establishment, maintenance, and operation of the public schools
in such county or city. For capital expenditures and for the pay-
ment of existing district indebtedness, the board may levy a district
tax in the magisterial district in which the money is to be spent, or
the debts exist, not exceeding twenty-five cents, except in Rich Valley
and ‘Marion magisterial districts in Smyth county where it shall not
exceed fifty cents, on the one hundred dollars of the assessed value of
the property in the magisterial district in any one year, to be ex-
pended for the purpose for which the tax is laid, but no other district
tax for schools for any purpose other than herein expressly 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 sup-
port 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 gen-
eral town levy; provided, however, that in the counties of Alleghany,
Buchanan, Elizabeth City, Nottoway, Princess Anne, Prince Edward,
Giles and Botetourt, 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, Isle of Wight, such tax shall
not be less than fifty cents nor more than one dollar and seventy-
five cents; in the counties of Floyd and Scott such tax shall not be
less than fifty cents nor more than two dollars, and in the counties of
Warwick and Dickenson such tax shall not be less than fifty cents nor
more than two dollars and twenty-five cents on the one hundred dol-
lars of the assessed value of property in such counties, subject to
local taxation; and provided, further, that nothing herein contained
shall otherwise repeal any part of any special act applicable solely to
Dickenson county, or any special act or acts previously passed and
now in force relating to other counties, and provided, further, that
in the county of Wise, and in the county of Arlington the board of
supervisors may levy such county and district school taxes as they
may deem necessary and expedient, notwithstanding the general lim-
itations placed on such levies by this section. And, in the county of
Hanover, the board of supervisors, by a resolution approved by a
majority of all the members thereof by a recorded yea and nay vote,
may lay a district school levy for the purposes aforementioned, in
any district or districts of said county, in excess of twenty-five cents
on the one hundred dollars of the assessed value of the property in
such district, subject to such levy, provided, however, that the total
of all school levies, county and district, for the purposes hereinbefore
set forth shall not, in any district, exceed one dollar and twenty-five
cents on the one hundred dollars of the assessed value of the property
in such district subject to such levies.

2. Be it further enacted by the General Assembly of Virginia,
That section six hundred and ninety-eight of the Code of Virginia
be, and the same is hereby, repealed.

An emergency existing, this act shall be in force from its pas-
sage.