Chap. 895.—An ACT to provide for ascertaining and publishing a statement of the
annual receipts and disbursements of the countics and cities of the common-
wealth.

Approved March 8, 1898.

1. Be it enacted by the general assembly of Virginia, That the trea-
surers of the several counties and cities of the commonwealth shall, at
the date of their annual settlements with the auditor of public accounts
as required by law, be, and they are hereby, required to furnish to the
auditor a statement showing the amount of receipts and disbursements
of the county or city, as the case may be, for the preceding year. Such
statement of receipts shall show what amount was collected by the county
or city from taxes on real and personal property, from incomes, licenses,
and all other sources. The statement of disbursements shall show what
amount was paid on account of judges, commonwealth attorneys, clerks,
sheriffs, schools, roads, for the support of the poor, and such other pur-
poses as may be designated as hereinafter provided.

2. It shall be the duty of the auditor of public accounts to make out
and furnish to the treasurers of the counties and cities of the common-
wealth, thirty days prior to the date fixed for their annual settlements
as required by law, proper forms for the statements required by the first
section of this act, and the auditor, in his discretion, may add such items
of receipts or disbursements, in addition to those required by the first
section of this act, as he may deem proper.

3d. The auditor at the time of publishing his annual report shall in-
clude in such report a statement or table of the receipts and disburse-
ments of the several counties and cities of the commonwealth, as shown
by the returns hereby required.

4, This act shall be in force from its passage.