Chap. 348.—An ACT to Regulate the Imposition, Assessment and Col-
lection of Taxes forthe Support of Public Free Schools, by Counties and
School Districts, and for this Purpose to Repeal the Second Clause of the
14th Section and the 44th Section, and to Amend and Re-enact the
Eighth clause of the 24th Section, and the Second and Third clauses of
the 57th Section, and the 59th and 64th Sections of Chapter 259 of Acts
of 1869-70, entitled an Act to Establish and Maintain a Uniform Sys-
tem of Public Free Schools, Approved July 11, 1870.

Approved March 26, 1872.

1. Be it enacted by the general assembly, That the eighth
clause of the 24th section of the act approved July 11, 1870,
entitled an act to establish and maintain a uniform system of
public free schools, be amended and re-enacted so as to read as
follows:

“8 24. Eighth—Within thirty days from the passage of this
act, and on or before the 15th day of November in each year,
to prepare and return to the president’ of the county school
board, to be by him laid before said board at its earliest meet-
ing, an estimate of the amount of money which will be needed
in the district during the next scholastic year, for providing
school houses, school books for indigent children, and other
school appliances, and necessary, proper and lawful expenses.”

2. The second and third clauses of section 57 of said act, are
amended and re-enacted so as to read as follows:

“8 57. Second—County funds, embracing such tax as shall
be levied by the board of supervisors in pursuance of section
64 of this act, fines and penalties imposed in pursuance of sec-
tion 32 of the same, and donations, or the income arising there-
from, in pursuance of section 49 hereof.

“Third—District funds, embracing such tax as shall be levied
by the board of supervisors of the county for the purposes of
the school district in pursnance of section 64 and clause eight
of section 24 of this act, fines and penalties imposed by section
33 of the same, and donations, or the income arising there-
from, in pursuance of section 40 hereof: provided, that no tax
levied by any county for public free school purposes therein,
prior to the year 1876, shall in any case exceed seven and a half
cents in the hundred dollars, upon the assessed value of the
taxable property of any county, and no tax to be levied by any
school district for public free school purposes therein, prior to
the year 1876, shall exceed seven and a half cents upon the as-
sessed value of the taxable property therein: provided, how-
ever, that it shall be lawful for the board of trustees of any
school district, or the county school board of the county, toin-
elude in their annual estimates for such school district, and for
the board of supervisors of the county, to include in their levy
for public free school purposes in said district, any amount
which, together with any county tax levied in such district for
the purposes of the public free schools of the county, shall not
exceed fifteen cents in the hundred dollars, upon the taxable
value of the property in said school district: provided, how.
ever, that in the county of Alexandria, in which if three-fourths
of those voting on the question vote affirmatively, any school
district may impose on itself a tax not exceeding fifty cents on
the hundred dollars. Any excess of such levy for district school T:
purposes, over five cents upon the hundred dollars of the tax- hs
able value of the property of such district, may be applied by & ta
the board of trustees thereof to the payment of the salaries of Br
teachers therein.”

8. Section 58 of said act is amended and re-enacted so as to *
read as follows: ar

“858. All taxes imposed for public free school purposes, p
whether by the state, or by or for any county, or by or for any *
school district, shall be assessed at the same time, and in the ; br
same manner, as are state and county taxes for ordinary pur-
poses; and in any county or district where such tax has been
levied by the board of supervisors of the county, it shall be
the duty of the assessors therein to assess and enter such tax
in the copies of their land and property books which they re-
turn to the treasurer of the county. It shall be the duty of a
the auditor of public accounts to have the assessors’ land and /
property books prepared with two columns, for the entry of | :
county and school district levies for public free school purposes. 5,

4. Section 59 of said act is amended and re-enacted so as to P
read as follows:

“§ 59. All school moneys to be disbursed in any county §
shall be received, kept and disbursed by the county treasurer 7
thereof, subject to similar responsibility as in the case of other
funds by law committed to him. It shall be his duty also to c
receive and collect all taxes levied or ordered by the board of ;;
supervisors of his county for public free school purposes P
therein, at the same time, and in the same manner, and subject
to the same provisions, regulations, restrictions and penalties,
a8 are or may be prescribed by law for the receipt or collection
of county taxes and levies for other and ordinary purposes.
He shall keep the district funds in separate accounts from those D
of the state and county; but his books shall show whence and }
on what accounts the moneys were severaliy derived, and by ‘%
what order, on what account, and to whom, the disbursements
were made. He shall make disbursements only in pursuance F
of an order or warrant, in writing, from the proper authority, n
in manner and form as in this act prescribed. Tor receiving, ¢
collecting and disbursing taxes or levies imposed for and by ¢
counties or school districts, he shall be entitled to the same
commissions and compensation allowed him by law for receiv-
ing, collecting and disbursing county taxes or levies, and for
other ordinary purposes. His compensation for disbursing
moneys apportioned to the county from the state funds, for
public free school purposes, shall be a commision of not ex
ceeding two per centum upon the amount thereof, to be fixed
by the county school board.”

5. Section 64 of said act, as amended by chapter 264 of acts /
of general assembly of Virginia, 1870-71, approved March 30, a
1871, is amended and re-enacted so as to read as follows: 5
“864. Clause first. It shall be the duty of the county school

i
2 board of each county, within thirty days from the passage of this

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act, and on or before the first day of December in each year, to
prepare and file with the president of such board, to be by him
submitted to the board of supervisors of such county at their
earliest meeting, an estimate of the aggregate amount of money
(not in excess of the maximum prescribed in the third clause
of section 57 of this act) which will be needed during the next
scholastic year, for the support of the public free school system
of the county, including in such estimate any additional allow-

, ance to the county superintendent which may be considered by

the county board just and proper, not exceeding the allowance
which he may receive from the state: provided, that such al-
lowance shall be subject to the ratification and approval of the
county court.

“Second. The county school board of each county shall, also,
within thirty days from the passage of this act, and on or be-
fore the first day of December in each year, after carefully re-
vising the estimates of the district boards of trustees submitted
to such county board in accordance with the provisions of the
eighth clause of the 24th section of this act, prepare and file
with the president thereof, to be by him laid before the board
of supervisors of the county, separate estimates of the proba-
ble, proper, and necessary, and legal expenses of the public
free schools in each school district of the county for the next
scholastic year.

“Third. It shall be the duty of the board of supervisors of

‘ each county, at a meeting which they are required to hold

within ten days after they shall have been requested so to do
by the president of the county school board, or not later than
the fifteenth of April, in the present year, and thereafter in
each year, including the year 1872, at their first meeting after
the said estimates shall have been submitted to said board of
supervisors, to examine and revise the said estimates: provided,
that no money arising from such tax shall in any case be
applied to the salaries of the county superintendent of schools,
except as provided in this act.

“Fourth. It shall be the duty of the said board of supervisors,
after carefully considermg said estimates, to levy a tax upon
the property of the county, not exceeding the maximum pre-
scribed in the third clause of section 57 of this act, sufficient
to realize the amount recommended by the county school board
in their estimate for county school purposes, or so much thereof
as the board of supervisors may allow; and to levy a tax upon
the property of each township, for which an estimate shall be
furnished, not exceeding the rate aforesaid, sufficient to realize
the amount recommended by the county school board for school
purposes in sfich school district, or so much thereof as the
board of supervisors may allow.”

6. The second clause of the 14th section of the act approved
July 11, 1870, entitled an act to establish and maintain a uni-
form system of public free schools, and all acts and parts of
acts inconsistent with this act, are hereby repealed.
7. Nothing in this act shall apply to cities or towns, the
councils of which are authorized and required by law to pro-
vide for the support of public free schools therein.

8. This act shall be in force from its passage.