Chap. 2.—An ACT to amend the Code of Virginia by adding to Chapter 33 ‘thereof:
a new section numbered 698, providing for the levying of taxes and appropriaty.
ing money in counties, cities and towns for public school purposes, and to re-
peal Section 698-a of the Code of Virginia, relating to the same matters; And
to declare the existence of an emergency. TH B wd

Approved October 2, 1942 5

1. Be i it eriacted 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, as follows::: i...

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 as-
sessed value of the property in any one year to be expended by the local
school authorities in the counties and cities in establishing, 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 general county or general 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 of the county or council of the city in no event to
be less than the amount which would result from the laying of the mimi-
mum school levy authorized by this section for the establishment, main-=
tenance and operation of the schools of the county or city. without the
éxpress 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
the board of supervisors of the county or council of the city may be neces-
sary or expedient for the establishment, maintenance and operation Of.
the public schools in the county or city. For capital expenditures and
for the payment of indebtedness, the board of supervisors of counties and.
the council of cities, may levy a special county tax, a special district tax
or a special city tax, as the case may be, and for existing district indebted-:
ness created prior to September first, nineteen hundred and thirty-six,
a special district tax and a special city tax, not exceeding twenty-five
cents each on the one hundred dollars taxable values; to be spent in the
county, district, or city where raised; except in Fairfield school district
in Henrico County where it shall not exceed thirty-five cents, and except
in North River district of Augusta County, where it shall not exceed
thirty-five cents, and except in Rich Valley and Marion magisterial dis«
tricts in Smyth County, and in Gainesville, Brentsville, Manassas, ‘Coles,
Occoquan and Dumfries magisterial districts in Prince Williarn County,
where it shall not exceed fifty cents, and except in all the districts ‘of the
county of Buchanan, where it shall not exceed one dollar on the one hun-
dred dollars of the assessed value of property in the magisterial or school
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 expressly authorized shall be laid.

Provided that in the counties of Southampton, Page, Nelson and
Warren the boards of supervisors may levy district school taxes in the
several districts of the counties for capital outlay expenditures within the
counties and for payment of past or existing district school indebtedness
as may be necessary. —

Provided that in the counties of Russell and Wise, the board of
supervisors may levy such district school taxes in the several districts of
their respective counties for capital outlay expenditures within the
counties and for the payment of district school indebtedness, as may be
necessary, and such district school taxes may also be used to pay the
rent for buildings necessary to be leased by either of the counties and
used as school houses in any district of such county, and in the county
of Russell, such district school taxes may be used to pay rent for a build-
ing located in an adjoining county and leased by the adjoining county
— Russell County for the purpose of jointly operating a public school

erein.

Provided that in Bland County the board may, in addition to the
twenty-five cents above provided for, levy an additional tax not to exceed
fifty-five cents on the one hundred dollars in any or all of the magisterial
districts in the county, for capital expenditure and for the payment of
indebtedness ; and the board shall have the right and authority to trans-
fer from any one district to any other district, funds raised by district
levies for capital expenditure and the payment of indebtedness, and any
and all transfers of such funds heretofore made by the board are hereby
validated. 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 the town sub-
ject to taxation by the local town authorities, for the support and main-
tenance of the public schools in the town or, in lieu of such levy, the
council may make a cash appropriation out of the general town levy;
provided that in the counties of Montgomery and Page such county
school tax shall not be less than fifty cents nor more than one dollar and
fifteen cents; and in the counties of York, Appomattox, Buckingham,
Campbell, Henrico, Wythe and Rappahannock such county school tax
shall not be less than fifty cents nor more than one dollar and twenty-
five cents; in the counties of Alleghany, Buchanan, Nottoway, Princess
Anne, Prince Edward, Giles, Fluvanna, Botetourt, Warren, Warwick,
Essex, Northumberland, and Lancaster the county school tax shall not
be less than fifty cents nor more than one dollar and fifty cents; in the
counties of Amherst, Albemarle, Bland, Southampton, Craig, Isle of
Wight, Russell, and Smyth the tax shall not be less than fifty cents nor
more than one dollar and seventy-five cents; in the counties of Floyd,
Lee and Scott the tax shall not be less than fifty cents nor more than two
dollars, and in the counties of Westmoreland and Dickenson the 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
these counties, subject to local taxation; and provided that nothing
herein contained shall otherwise repeal any part of any special act appli-
cable solely to Dickenson County, or any special act or acts previously
passed and now in force relating to other counties, and provided that in
the county of Wise and in the county of Arlington, the board of super-
visors may levy such county and district school taxes as they deem nec-
essary and expedient, notwithstanding the general limitations placed
on such levies by this section, and provided that in the county of Fairfax,
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, and may, in their dis-
cretion, levy a higher rate of such school tax in any one or more of the
magisterial districts of the county and the incorporated towns therein
than is levied for the same year in the remaining portion of the county,
including such incorporated towns therein. And, in the county of Han-
over, 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 dis-
trict school levy for the purpose aforementioned, in any district or dis-
tricts of the 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 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 as-
sessed value of the property in the district subject to such levies.
Provided that in Brunswick County the county tax for the mainten-
ance and operation of schools shall not be less than fifty cents nor more
than one dollar and twenty-five cents, provided that no such tax in excess
of one dollar and ten cents shall be levied in the county until the approval
of a majority of the qualified voters voting on the question therein has
first been obtained in a referendum called and held as provided by law.
Provided that in Elizabeth City County the county school tax shall
not be less than fifty cents nor more than one dollar and fifty cents,
on the one hundred dollars of assessed value of property subject to local
taxation, subject to the proviso that this tax may be increased to a maxi-
mum of one dollar and seventy-five cents if and when the increase shall
have been approved by a majority of the qualified voters of the county
voting on the question in a referendum called and held as provided by law.

2. Be it further enacted, That section six hundred and ninety-
eight-a of the Code is repealed.

3. An emergency exists and this act is in force from its passage.