CHAPTER 652

An Act to amend and reenact §§ 14-77, 15-10.1 and 58-916 of the Code
of Virginia, relating respectively to the proportion of salaries of
certain constitutional officers to be borne by the State and by the
localities, to the furnishing of certain supplies and equypment to
certain officers by localities, and to the providing of space for the
offices of county treasurers.

[H 193]

Approved April 7, 1954
Be it enacted by the General Assembly of Virginia:

1. That §§ 14-77, 15-10.1 and 58-916 of the Code of Virginia be
amended and reenacted as follows:

§ 14-77. The salaries and expenses of attorneys for the Common-
wealth in counties and cities shall be paid in the proportion of one-half
by the respective counties and cities and one-half by the Commonwealth.

The salaries and expenses of treasurers and commissioners in the
counties and cities shall be paid in the proportion of * one-half by the
respective counties and cities and * one-half by the Commonwealth, except
as hereafter in this section provided.

* The salary and expenses of any city treasurer who neither collects
nor disburses local taxes or revenues shall be paid entirely by the Com-
monwealth and * the salary and expenses of any city treasurer who
disburses local revenues but does not collect the same shall be paid in the
proportion of one-third by the city and two-thirds by the Commonwealth.

In the case of each county and city treasurer except a city treasurer
who neither collects nor disburses local taxes or revenues, and in the case
of each county and city commissioner of the revenue, the cost of such
office furniture, office equipment and office appliances as may be spe-
cifically authorized by and included in the then current expense allowance
made to such officer under the provisions of articles seven and eight of
this chapter, shall be paid in the proportion of two-thirds by the county
or city and one-third by the Commonwealth. The prices paid for such
office furniture, office equipment and office appliances shall not be tm
excess of the prices available to the State if such purchases were
made through the Division of Purchase and Printing. The words “office
furniture, office equipment and office appliances’’, as used in this para-
graph, mean such items of this character as have a useful life of more
than one-year; and the word “cost”, as used in this paragraph, may
include a rental cost, in the discretion of the Compensation Board, in any
case in which, in the opinion of the Board, such rental cost, in whole or
in part, 1s properly includible in the expense allowance.

If any county or city commissioner of the revenue or county or city
treasurer uses any forms, sheets or books of any kind for the assessment
or collection of State or local taxes or levies, or in connection with the
assessment or collection of such taxes or levies, in lieu of the standard
forms, sheets or books furnished by the State, no part of the cost of such
forms, sheets or books shall be paid by the State, but their entire cost
shall be paid out of the treasury of the county or city whose governing
body, required, authorized or consented to their use. This paragraph shall
mot be construed as enlarging the existing powers of local governing
bodies to require, authorize or consent to the use of such forms, sheets
or books.

The cost of all forms, sheets and books of all kinds used for the
assessment or collection of local license and local excise taxes, or used in
connection with the assessment or collection of local license and local
excise taxes, shall be paid entirely out of the local treasury, including the
cost of any tags, stamps, stickers or other devices intended to evidence
the payment of any such local license or local excise taxes.

The cost of all forms, sheets and books of all kinds used in the ascer-
tainment, billing or collection of charges for utility or other special serv-
ices rendered by a county or city, or by any district or agency thereof
shall be paid entirely by the locality, although it may be the duty of the
treasurer or the commissioner of the revenue to ascertain or collect such
charges under applicable provisions of law.

The governing body of each county and city shall provide suitable
office space for the treasurer and commissioner of the revenue, together
with the necessary, heat, light, water and janitor’s service. The entire cost
of providing such office space, heat, light, water and janitor’s service
Shall be paid out of the local treasury.

§ 15-10.1. The board of supervisors or other governing body of each
county shall, at the expense of the county, and the city council of each
shall, at the expense of the city, provide suitable books and stationery in
addition to supplies furnished by the State, for the use of * the clerk of
the circuit court and the clerks of all city courts of record, together with
appropriate cases and other furniture, for the safe and convenient keeping
of all the books, documents, and papers, in the custody of each of such
officers and also official seals for each of such officers, when the same are
required by law; and also such other office equipment and appliances,
including typewriters and adding machines, as in their judgment may be
reasonably necessary for the proper conduct of such offices.

58-916. The office of the county treasurer shall be maintained at
the county seat or at such other point in the county as the board of
supervisors or other governing body of the county may deem to be more
convenient to a majority of the citizens of the county and so designated as
the point at which the treasurer’s office shall be maintained. The board
of supervisors or other governing body shall provide suitable space for
such office *.

2. This act shall be in effect on and after July 1, 1956.