Chap. 269.—An ACT prescribing. the Duties, Powers, Liabilities, and
Compensation of certain County Officers, providing for the Collec-
tion of Taxes, and for the Repeal of chapters 37 and 46 of the Code of
1873.

Approved March 29, 1875.

1. Be it enacted by the general assembly of Virginia, That
the duties, compensation and liabilities of sheriffs, attorneys
for the commonwealth, and clerks of the county and circuit
courts, shall be the same as are now or may hereafter be pre-
scribed by law; except that the sheriff shall not collect the
state revenue or county levy, and that the attorney for the
commonwealth shall not be allowed a fee in any case of mis-
demeanor, unless the same be prosecuted to conviction as a
judgment for the commonwealtb, and except as provided
in the act: approved January sixth, eighteen hundred and
seventy-one, entitled an act supplementary to the act pro-
viding for the collection of the state revenue and county
levies for the year eighteen hundred and seventy. Said offi-
cers shall be in all respects subject to existing laws relative
to their respective offices, so far as the same are applicable.
The officers mentioned in this section shall, at the time of
their election, reside in the county for which they were
elected: provided, that if no practicing lawyer resides in
any county for which a county court is provided by law,
then it shall be lawful to elect a non-resident as common-
wealth’s attorney; and the removal of any such officer from
the county in which he resided when elected, except to the
county to which he is clected, shall vacate his office.

2. Each officer mentiofed in the preceding section, and
every other county officer elected in May, shall, on or before
the first day of July next after his election, qualify, by taking
the oaths of office prescribed by law, before the judge of the
circuit or county court of his county, either in term time or
in vacation: provided, if said qualification is in vacation, the
certificate thereof and the oath shall be returned to the clerk
of the county court, who shall enter said certificate and the
fact of the taking uf the oath in the minutes of the next
term.

3. Each officer mentioned in the first section, of whom
bond is required, shall, at the time of his qualification, enter
into such bond, with such conditions and in such penalty as
may be required by law, with sureties to be approved by the
court or judge before whom he qualifies: provided, that the
penalty of the sheriff’s bond in any county shall not be less
than ten thousand, nor more than sixty thousand dollars, to
be determined by said court or judge: provided further, that
such court or judge may, in his discretion, or upon applica-
tion of any person interested, award a rule against such
officer, and require him to give a new bond in such penalty
as the court may deem necessary, not less than ten thousand
dollars.

4, The county treasurer shalt, at the time of his qualifics-
tion, enter into bond, with security to be approved by the
court or judge before whom he qualifies, in a penalty to be
determined by said court or judge, but not less, in any case,
than double the amount to be received annually by such
treasurer; which bond shall conform to the requirements
and be subject to the provisions of section six of chapter
twelve of the Code of eighteen hundred and seventy- three:
a copy of which said bond shall be certified by the clerk to
the auditor of public accounts.

3. No person holding the office of attorney for the com-
-monwealth, judge of the county court, clerk of the county
or circuit court, or sheriff, shall hold any other office in his
county elective by the people; and if any person shall be
elected to two or more of such offices, his qualification in one
shall be a bar to his qualification in any other, and they shall
be filled as other vacancies.

6. In case of a vacancy in the office of county or city
treasurer, by death, resignation, removal, or otherwise, it
shall be the duty of the judge of the proper county or cor.
poration court (where no provision is made in the charter of
such city for filling such vacancy), in term time or vacation,
to fill such vacancy by appointment; and the person go ap
pointed, upon qualifying and giving bond as required by sec-
tions two and four of this act, shall hold his office until the
first day of July next succeeding his appointment, and until
his successor is elected and qualified; and at such expiration
of his term of office, he shall turn over to his successor in
office all bonds, books, receipts, and papers, belonging to him
as treasurer, taking his receipt for the same, and his succes-
sor shall from such time proceed to discharge all the duties
of treasurer, as required under this act; said successor to be
chosen at the next general election held in the month of
May: provided, that whenever the judge shall make such
appointment in vacation, he shall certify the same to the
clerk of the county court, to be entered on the minutes or
order book ag a vacation order: provided, that nothing
herein contained shall prevent the completion of such offi-
cer’s collections, or his final settlement, as prescribed i in the
forty fourth section of this act.

. The county treasurer may appoint one or more deputies
to “assist him in the duties of his office, who shall qualify in
the manner now prescribed for the qualification of deputy
sheriffs, who may perform all the dutics of treasurer, and
shall be subject to removal by his principal, or by the court
of his county. The-treasurer may take from the person so
appointed, such bond and security as he shall deem necessary
for his indemnity.

8. The treasurer shall reside in the county of which he is
treasurer, and shall keep his office at the county seat, and
shall receive all moneys payable into the treasury thereof,
and disburse the same on orders of the county or circuit
court, or warrants drawn by the board of supervisors for the
county; but it shall be competent for the judge of the county
court, by order entered of record to certify that, in his opin-
ion, some other point in said county would be more con-
venient to a majority of the citizens of said county; and
upon the entry of such order, the treasurer for such county
shall remove his office to the place named in said order; but
either he or his deputy shall attend all regular terms of the
county court, and the first and second days of each term of
the circuit court.

9. He shall keep a just account of all moneys received and
disbursed by him, for the county, and shall, on the first day
of April, and thereafter at intervals of two months, until his
settlement with the board of supervisors, at the end of the
year, as hereinaiter provided for, return to the clerk of the
county court of his county, a sworn statement of the amount
received by him up to the expiratioh of said two months,
and sball charge himself, upon his books, with the amount
of such receipts; but he shall have ten days from the first
day of April, and tho expiration of the said two months, to
make said report; and the clerk of the county shall file said
report, and preserve the same for the inspection of any citi-
zen of the county, or other person having an interest therein.
He shall keep the books, papers, and moneys, pertaining to
his office, at all times ready for the inspection of the county
judge or board of supervisors for the county, and shall, when
roquired, exhibit his account, and the book containing a list
of the warr..nts and orders drawn upon the county treasurer
provided for in the following section.
10. Ife shall provide and keep a well-bound book, in which
‘he shall make an entry of all warrants or orders legally
drawn upon him, by the county or circuit court, or the board
of supervisors for the county, and presented for payment,
stating correctly the date, amount, number, in whose favor
drawn, and the date thg same was "presented : and all war-
rants or orders so presented, shall be pai, in the order pre-
sented, out of the fund drawn upon.
11. No county treasurer shall refuse the payment of any
. Warrant or order legally drawn upon him and presented for
payment, for the reason that warrants or orders of prior
presentation have not been paid, when there shall be money
in the treasury belonging to the fund drawn upon, sufficient
to pay such prior warrants or orders, and also such warrants
or orders so presented; but such treasurer shall, as he shall
receive money into the treasury belonging to the fund 80
drawn upon, set the same apart for the payment of warrants
or orders previously presented, and in the order presented:
provided, however, that nothing herein contained shall pre-
vent the treasurer from receiving the warrants of the county
In payment of the county levy, in the order of their entries
in his book, as prescribed in section ten of this act.
| 12. He shall, under the direction of the board of super-
visors, provide suitable books and stationery for his office,
-and preserve the same; and as often and in such manner as
may be required by the county court or board of supervisors,
he shall furnish an account of the receipts and expenditures
of the county, and a statement. of his account as treasurer
with the county.
13. He shall receive the county levy in the manner here-
inafter prescribed for the receipt of the state revenue, and
Shall, at the December mecting of the board of supervisors,
or as soon thereafter as may be, settle with said supervisors
his account for that year; and if ho die, resign, or be re-
moved from office, and when his term of office expires, he,
or if he be dead, his personal representative, shall immediately
make such settlement, which scttlement shall show the
amount in his hands to be accounted for, and the fund to
which the same belongs, and shall deliver to his successor in
office all bonds, books, “fod papers belonging to his office, and
money belonging to the county.
14. No county treasurer, nor his deputy, shall either di-
‘rectly or indirectly, obtain, by contract, purchase, barter, or
exchange, either for himself or any other person, or become
the owner, in whole or in part, of any warrant or order
drawn upon the county treasury, or payable out of the same;
and if any county treasurer, or his deputy, shall so contract
for or purchase any such warrant or order, he shall not be
allowed in his annual settlement the amount of said warrant
or order, or any part thereof, and this sball be in addition to
the penalties hereinafter prescribed for the violation of this
act. If the treasurer fail to pay, upon presentation, any le-
gal warrant or order, having in his hands at the time funds
out of which the same ought to be paid, or fail to set apart
necessary funds, when the same shall come into his hands,
for the payment thereof, in their order, if listed under sec-
tion eleven, and to pay over the amount due upon such war-
rant or order as soon thereafter as the same may be again
presented, the holder thercof may ,recover the amount of
any such warrant or order from thftreasurer and his sure-
ties, upon motion in the county or circuit court of his county,
after ten days’ notice thereof in writing, together with dam-
ages, after the rate of ten per centum per month on the
amount of such warrant from the time such treasurer should
have paid the same, and the costa of such motion, including
ap attorney’s fee of five dollars.

15. He shall be allowed for his services, in receiving and
disbursing the county levy, five per centum on sums of fifteen
thousand dollars and less, and three per centum on all sums
in excess of fifteen thousand dollars, so received and dis-
bursed; except the treasurer of the county of Rockbridge,
the supervisors of which county may fix the compensation
of said treasurer for the collection and disbursement of all
county levies for said county.

16. Any county treasurer violating any of the provisions
of this act, relating to the county levy, shall, i? said viola-
tion do not amount to a felony, under oxisting laws relating
to public officers, be deemed guilty of a misdemeanor, and
upon conviction ‘thereof, shall be removed from office, and

ay a fine of not less than twenty dollars nor more than one
hundred dollars, and be imprisoned not exceeding three
months, and, fn addition thereto, whether such violation be a
felony or misdemeanor, shall be liable to the party aggrieved
thereby, for double damages for the injury sustained, which
may be recovered against said treasurer and his sureties
upon his official bond, by action in any court of competent
jurisdiction.

17. The county ivensnrer shall, in the manner hereinafter
provided, receive the state revenue, and account for and pay
over the same in the manner provided by law for the pay-
ment of money into the treasury of the state. |

18. Each treasurer shall commence to receive the state
taxes and county levies, yearly, on ‘or before the first day
of July, or as soon thereafter as he may receive copies of
the commissioner’s books; and, for this purpose, shall adver-
tise for at least ten days at the courthouse and at the voting
places in the magisterial districts, and in such other manner
as may be necessary, to give g venoral publicity thereto, upon
what days he will be at some convenient public places, in
each magisterial district, to receive taxes and levies; and
shall, at the time epecified, go to said places, so designated
in each magisterial district, and remain there not less than
three days, for the purpose of receiving, as well the state
taxes as the county levies; and shall receive the same when-
ever tendered, up to the first day of December, yearly. Any
person failing. to pay any state taxes or county levies to th
treasurer by the first of December, shall incur a penalty
thereon of five per centum, which ‘shall be added jo th
amount of the taxes and levies due from such tax-payer
which, when collected by the treasurer, shall be accounted
for in his settlements. It shall be the duty of the treasurer.
after the first day of December, to call upon each person
chargeable with taxes aff levies, ‘who has not paid the same
prior to that time, or upon the avent of such person resident
within the county or corporation, and upon failure or refusal
of such person or agent to pay the same, he shall proceed
to collect by distress or otherwise, but he shali at any time
have the same power as now given under existing laws, by
distress or otherwise, to collect taxes or levies against any
tax-payer ¢ absconding or leaving his county.

19. The county treasurer shall receive from the sheriff of
his county, all fines collected by bim, and account for the
same in his annual settlement with the auditor of public ac-
counts.

20. Each treasurer shall, on the fifteenth day of December
in each year, make up a statement of all moneys collected
by him on account of taxes, which statement shall be veri-
fied by affidavit; and he shall, within fifteen days thereafter,
forward the said statement to the auditor of public accounts,
and at the same time pay into the treasury the amount
shown to be due thereby. He shall, on the fifteenth day of
June of each year, make up.a statement of all moneys col-
lected by him on account of taxes since his last payment,
and make bis final settlement with the auditor of: public ac
counts, and account for all balances due by him on account
of the revenue of his city or county, paving into the tress
ury all moneys received by him on account thereof, and fur-
nishing lists of insolvents and ‘delinquents at the period and
in the mode prescribed in Section twenty-four of this act. If
any treasurer fail to pay over the amounts due, as shown by
either of said statements, within the times herein prescribed,
he shall forfeit his commissions on so much of the revenue
as he may fail so to pay over.

e 21. The county court of any county, or the judge thereof,
in vacation, shall require any officer of his county, or district
of his county, from whom a bond is required by law, except
clerks of the circuit courts in the counties of over fifteen
thousand inhabitants, to give a new bond, or additional sect-
rity, whenever, in the opinion of said court or judge, it is
necessary for the protection of the public interest; but before
such order is made, at least ten days’ notice shall be given to
such officer; and such notice shall be given whenever the
court or judge shall see fit, or whenever application shal] be
made, in writing, by the attorney for the commonwealth.
And if any such officer shall fail or refuse to give such new
bond, or additional security, within ten days after an order
shall have been made requiring such new bond, or additional
security, his office shall be considered vacant, and a new
officer shall be appointed in the mode prescribed by law.
Upon such new bond being given, the suretics in the former
bond, and their estates, shall be discharged from all liability
for any breach of duty committed by such officer after that
time. But in case additional security is given to a previous
bond, such securities shall not be so discharged. All orders
made in vacation by the judge undgr this section, shall be
certified by him to the clerk of the Fourt, to be recorded in
the order book of the court as a vacation order. |

22. If any treasurer or his deputy shall loan any money
belonging to the state or county, with or without interest,
or shall use the same for his own individual purposes, he shall
forfeit and pay for every such offence a sum not less than
one hundred nor more than five hundred dollars, tp be re-
covered by action upon said treasurer’s bond, to the use of
the commonwealth of Virginia, or of the particular county
whose money was so used, as the case may be.

23. The treasurer, after ascertaining which of the taxes
assessed in his county or corporation cannot be collected,
shall, as soon as practicable, in each year after the fifteenth
day of June, make out lists of three classes, to-wit: First, a
list of property on the commissioner’s land book .improperly
placed thereon, or not ascertainable, with tho amount of
taxes charged on such property; secondly, a list of other
real cstate which is delinquent for the non-payment of the
taxes thereon; and thirdly, a list of such of the taxes so
assessed, other than on real estate, as he is unable to collect.

24. In the list mentjoned in the preceding section, the
names of the persons charged with the taxes shall be placed
alphabetically. The list mentioned secondly shall be in the
following form: , =

and

from

NAME OF PERSON.

local situation.
Distance a nd
Amount of taxes.
Why returned de-

linquent.

Quantity of land.
bearing

Residence

Estate held.

Description
courthouse.

EE? ee EE | ee | ce | ee | eee | ee ee |

And the treasurer returning such list shall, at the foot
thereof, subscribe the following oath: |

I, A B, treasurer (or deputy treasurer) of the county of
, do swear that the foregoing list is, I verily believe,
correct and just; that I have received no part of the taxes
for which the real estate therein mentioned is returned de-
linquent; and that I have used due diligence to find property
within my county liable to distress for the said taxes, but
have found none. -

25. The lists mentioned first and thirdly in the twenty-
fourth section shall cach of them be verified by the oath ot
the treasurer; and a copy of that thirdly mentioned shall
be posted at the front door of the courthouse of the gounty
or corporation, on a court day during the term next preced-
ing that at which the list may be presented to the court
under the following section.

26. Each of the said Jists shall be presented to the court
of the county or corpoPation, and examined by the court.
The court being satisfied of the correctness of the said lists,
or having corrected them if erroncous, shall direct the clerk
to certify copies thereof to the auditor of public accounts,
and a copy of that first mentioned, to the commissioner of
the revenue, who shall correct his books accordingly. The
original | lists shall be preserved by the clerk in ‘his office.
After the said copies are so dir ected to be certified, the trea-
surer shall not receive ‘any of the taxes mentioned in the
said lists, but they may be paid into the treasury, or the per-
sonal property tax may be paid to the clerk of the county
or corporation court, who shall be accountable therefor in
like manner and at the same time as for taxes on law process.

27. Any officer who shall return in any such list, real estate,
persons or property, as delinquent for the non-payment of
taxes,*when such taxes, or’any part thereof, shall actually
have been received by him, shall forfeit, if the return was by
design, ten times the amount of taxes 80 actually received,
and if the return was by mistake, twice the amount; one-
half of which forfeiture shall, in each case, be to the com-
monwealth, and the other half to the person charged witb
such taxes. And any such officer who shall return in such
list any real estate, persons or property as delinquent. whoa
he had either found, or by using due diligence might have
found, sufficient property within his bailiwick, liable to dis-
tress for the taxes for which such real estate, persons or pro-
perty are returned delinquent, shall forfeit to the common-
wealth a sum equal to five times the amount of the said
taxes.

28. The copies of lists directed to be certified to the audi-
tor of public accounts, shall be placed by the clerk in a sealed
enclosure directed to that officer, and delivered to the trea-
surer, by whom the lists were returned. The auditor shall
credit the treasurer with the amount of taxes mentioned in
such lists, if the said lists be presented at his office within
three months next after his final settlement, but not other-
wise.

29. The lists required by the twenty-fourth section of this
act, to be made out by the treasurer, shall not be allowed
unless they have been first submitted to the commissioner otf
the revenue for the district to which they relate, or, in the
case of his death, to some otber commissioner, and are ac-
companied by the written opinion of such commissioner,
touching the propriety of such lists, and each case therein
contained, verified by his oath. The second and third liats
heretofore returned, and when the third list mentioned in
said section shall hereafter be allowed, a copy thereof shall
be placed by the auditor of public accounts in the hands of
any treasurer, to be returned within one year thereafter, and
accounted for as other assessed taxes: or, if the said auditor
see fit, may place such copy in the hands of any constable as
a collector, who shall have the samo power of distress as
treasurers, and shall account for the same in lke manner;
and he and his sureties shall be subject to all such remedies
as are given the commonwealth against treasurers, for a fail-
ure to pay; and his compensation shall not exceed twenty
per centum of the amount collected and paid into the treasury.

30. Every treasurer or collector shall be allowed a com-
mission of five per centum on the amount of taxes collected
and paid into the treasury, when the amount collected and
paid over shall not be in-excess of twenty thousand dollars,
and upon all sums in excess of twenty thousand dollars,
three per centum. For cach levy or distress made in carry-
ing out tho provisions of this act, the officer making the
same shall, for all amounts of ten dollars and under, be en-
titled to receive a fee of twenty centa; for all amounts above
ten dollars up to twenty dollars, a fee of thirty cents; for
all amounts above twenty dollars up to forty dollars, a fee
of forty cents; and for all amounts above forty dollars; a fee
of fifty cents; said fees to be collected in the same manner
that taxes are collected. ,

31. In any case of a failure to pay on the part of the
treasurer, proceedings may be had according to the fortieth
chapter of the Code of eighteen hundred and seventy-three.
And from the time a notice thereof shall be served on any
such treasurer, the property of such treasurer shall be bound
for the payment of any judgment which may be rendered
upon such proceeding, in the same manner that property is
bound ‘under the third section of chapter ono hundred and
eighty-four of the Code, upon delivery of a ficri facias to a
sheriff or other officer; and shall also operate as a lien on
the real estate of such treasurer, from the time of the service
of such notice. The right of the commonwealth to proceed,
by notice or otherwise, against the sureties of such treasurer,
shall not be affected thereby.

32. Every treasurer or other collector of the revenue wha
does not pay the same into the treasury at the time pre-
scribed by law, shall be charged with interest on the revenue
so due and unpaid, from the time when the same was regu-
larly payable into the treasury. The said interest shall be
at the rato of fifteen per centum per annum.

33. The duties, compensation, and liabilities of city and
town treasurers, as to the collection and payment of the
state revenue, shall be the same as are, or may be hereafter
defined by law for county treasurers: provided, that the
commission for collecting and paying over the revenue, in
cities where the annual collection is in excess of sixty
thousand dollars, shall be at the rate of two per centum on
such excess.

34. The auditor of public accounts may appoint a collector
in any county or corporation, to collect arrears of taxes
therein, and may allow him a reasonable compensation, to
be agreed on (before the service is commenced) and approved
by the executive, which compensation shall not exceed
twenty per centum on what may be collected and paid ints
the public treasury. *

35. Such collector shall have a reasonable time allowed
him by the auditor of public accounts, and shall, before he
acts, execute a bond, approved by the said auditor, condi-
tioned that he will faithfully collect the said arrears of taxes,
and account for and pay the same into the treasury within
the time so allowed. The said bond shall remain filed in the
auditor’s office. ,

36. A person not residing in the county in which his land
may lic, may, before the fifteenth day of June, in any year.
pay into the treasury in advance, the taxes assessed on such
land for that year, upon a certificate of the auditor of public
accounts. A list of such payments shall be transmitted by
said auditor immediately after the first day of July to the
treasurer of the county or city in which such lands were
chargeable, who sball be governed accordingly.

37. No distress shall be made for taxes or levies where the
treasurer or collector bas had more than two years to collect
the same, unless it be for taxes returned delinquent and sent
out by the auditor for collection, as provided by law. Bata
treasurer or collector of a former town shall, notwithstand-
ing the expiration of his term of office, by himself or by his
deputies, be allowed to complete his collection and make
final settlement thereof; and shall have the same powers of
distress and sale as he possessed before said term expired,
und which right of distress and sale shall continue for the
term of two years fiom the time such right first accrued;
but no deputy shall be permitted to qualify for such collec-
tions after the principal’s office has expired.

38. Any goods or chattels in the county or corporation,
belonging to the person or estate assessed with taxes. may
be distrained therefor by the treasurer or collector.

39. The goods and chattels of the tenant, or other person
in possession, claiming under the party or estate assessed with
taxes on land, may be distrained if foufd on the premises,
but not for an amount exceeding the rent contracted to be
paid by such tenant for said premises, nor until the property
of the landlord subject to distress within the county or cor-
poration shall have been exhausted; and where the rent is
payable in a share of the crop, only the share of the crop
belonging to the landlord shall be liable to levy. But when
taxes are assessed wholly to one person on a tract or lot, part
of which has become the freehold of another, by a title re-
corded before the commencefnent of the year for which such
taxes are assessed, the property belonging to the owner of
that part shall not be distrained for more than a due propor-
tion of the said taxes.

40. Where taxes are assessed on a tract of land lying partly
in one county and partly in another, the treasurer or collec-
tor of the county in which the taxes are so assessed, may dis-
train on that part of the Jand lying in the other county in
the same manner as if such part was in his own county.

41. No deed of trust or mortgage upon goods or chattels
shall prevent the same from being distrained and sold for
taxes against the grantor in such deed while such goods and
chattels remain in the grantor’s. possession; nor shall any
such deed prevent the goods and chattels conveyed from be-
ing distrained and sold for taxes assessed thereon, no matter
in whose possession they may be found. .

42. When the officer cannot find sufficient goods or chat-
tels to distrain for taxes, any person indebted to or having
in his hands estate of the party assessed with such taxes,
may be applied to for payment thereof out of such debt or
estate; and a payment by such person of the said taxes,
either in whole or in part, shall entitle him to a charge or
credit for so much on account of such debt or estate, against
the party so assessed. If the person applied to do not pay
so much as it may seem to the officer ought to be recovered
on account of the debt or estate in his hands, the officer
shall, if the sum due for such taxes exceed not twenty dol-
lars, procure from a justice a summons directing such person
to appear before some justice, at such time and place as may
seem reasonable; and if the sum due exceed twenty dollars,
shall procure from the clerk of the court of the county or
corporation a summons, directing such person to appear be-
fore the court of the vounty or corporation on the first day
of the next term thereof; and from the time of the service
of any such summary, the said taxes shall constitute a lien
on the debt so due from such person, or on the said estate in
his hands. | | .

43. If such summons be returned executed, and the person
so summoned do not appear,.judgment shall be entered
against him for the sum due for such taxes, and for the fees
of the clerk, and of the officer who may execute the sum-
mons.

44, If the person so summoned appear, he shall be interro-
gated on oath, and such evidence may be heard as may be
adduced, and such judgment shall be rendered as, upon the
whole case, shall seem proper.

45. A tenant.from whom payment shall be obtained, by
distress or otherwise, of taxes due from a person under
whom he holds, shall have credit for the same against such
person out of the rents he may owe him, except where the
tenant is bound to pay such tax by an express contract with
such person. .

46. Where a tax is paid by a fiduciary on the interest or
profits of moneys of an estate ‘laid out or invested, either
under an order of court or otherwise, the tax shall be re-
funded out of said estate.

47. The superintendent of the poor for each county shail
have charge of the county poor-house, where a county poor-
house now exists, and where there is no county poor-house.
he shall, when so directed by the board of supervisors for
the county’, provide suitable places for the keeping of the
poor of his county, by renting or leasing tenement house:
siitable for the purpose, with land attached thereto for s
farm. He shall receive at such poor-house such panpers as
may be sent to him by the overseers of the poor of the seve-
ral districts of the county, and provide and care for said
paupers in the manner provided for by law, and shall, when
in his opinion, it is unnecessary for any pauper to remain
longer ut the poor-house, discharge said pauper therefrom.

48. The superintendent of the ] poor of each county shall,
ut the time of his qualification, enter into bond, with security
to be approved by the court or judge before whom he quaii-
fies, in a penalty to be determined by such court or judge,
but not less in any case than five thousand dollars; which
bond shall conform to the requirements of section six, chap-
er twelve of the Code of eighteen hundred and seventy-
three.

49. In every county, the amount which, according to the
report of the superintendent of the poor, will be required
for the support of the poor, at the place of general reception
in the county, shall be chargeable on such county; and the
board of supervisors, in making the annual levy, shall pro-
vide for raising the said amount, which shall be payable out
of the proceeds of said levy to the superintendent of the
poor, by the treasurer, upon an order drawn upon him by
the board of supervisors, to be by said superintendent ex-
pended in support of the poor of the county, and accounted
for in his annual scttlement and report to the board of su-
pervisors.

50. He shall keep such money as the board of supervisors
may authorize him to receive or have the care of, and dispose
of the same as it may direct. THe shall, in his own name, a3
uch superintendent, recover money or property for the use
of the poor of the county, and defend proceedings against
himself as such superintendent, and shall be allowed the ex-
pense of such prosecution or defence, and account for all
noney recovered by him.

51. He shall, at the annual meeting of the board of super-
yisors for his county, and oftener if required, make to them
. report setting forth the number provided for in the preced-
ng year, showing how many were white and how many col-
red ; for what length of time, and where each was provided
or or assisted; the name of each: the amount received by
he superintendent during the year, sbowing how much from
‘he annual levy, and how much otherwise; the amount ex-
vended by him for the year, with the vouchers therefor,
howing how much was expended at the place of general
reception, and how much for those supported or assisted else-
where; the balance remaining in his hands or under his con-
trol; what amount, in addition, he will require to pay arrear-
ages for the past, and meet expenditures for the ensuing
year; what amount was expended in each district. He shall
also state in said report whether any, and if any, which were
kept at work at the place of general reception; for what
length of time and in what manner, whether in the work
house or in tilling the land, or otherwise; and may make
such remarks upon the operation of the poor laws as he may
deem pertinent. ot

52. The auditor of public accounts may prescribe the form
of such report, and it shall be made in that form, if one be
so prescribed; otherwise in such form as the board of super-
visors may prescribe; and if no form is prescribed by said
board, then in such form as the superintendent may adopt,
so that it embrace all the information required by the pre-
ceding section; and for a failure to make such report, the
superintendent shall forfeit not less than one hundred dollars
nor more than five hundred dollars, to be recovered to the
use of the county, by motion against him and his sureties,
after ten days’ notice in writing. The clerk of the board of
supervisors shall, within sixty days after said report is made,
transmit a copy thereof to the auditor of public accounts;
and if he fail to furnish said report within said time, he shall
forfeit twenty dollars, and the anditor of public accounts
shall immediately give notice of such failure to the proper
attorney for the commonwealth, who shall at once proceed
against the clerk,or the superintendent, which ever may bo
in default. ;

53. From the copies so delivered to the said auditor, he
shall make a report to the general assembly, which, with so
much of the matter contained in the reports of the overseers
as may seem to him advisable, shall be printed under his
supervision, and distributed, as provided by law for other re-
ports, to the general assembly.

54. The superintendent of the poor shall receive for his
services such compensation as the board of supervisors may
deem reasonable; in no case, however, shall such compensa-
tion exceed the sum of four hundred dollars, nor shall such
compensation excced the sum of thirty dollars for every one
thousand «nhabitants of his county. |

d0. All county and district officers who, under the general
laws of the state, are charged with the conduct of elections
and the determination of the results thereof, and also all
such officers as are charged with the assessment and ‘collec-
tion of taxes, are hereby required to render official service
in the matter of votes ordered and taxes imposed for public
free school purposes, under such regulations as shall be pre-
scribed by the board of education. But all elections held
for public school purposes shall be held after notice thergof
given according to the sixth section of chapter eight of the
said Code of eighteen hundred and seventy-three.
56. All county and township officers shall be allowed te
complete and settle up such business as shall have been con-
menced and be uncompleted at the time this act takes effect.
Township boards shall, as soon as practicable, provide for the
extinguishment of the debts of their townships, if there be
any, by levying a sufficient tax for the purpose; shall require
township treasurers to settle their accounts, and if auy up-
appropriated funds remain in their hands, shall appropriate
the same in the manner and for the purposes now provided
by law, and direct any balance, which cannot be so disposed
of, to be paid into the county treasury, subject to the order
of the board of supervisors, who shall apply the same for the
benefit of the township from which it was derived, and as
near as may be in accordance with the Jaws now in force:
and they shall also turn over to the board of supervisors al!
personal property books, papers or other documents belong-
ing to their respective townships, said books, papers aod
documents to be by them delivered to the clerk of the county
court for sufe keepiny; and all property, so far as practica-
ble, appropriated to the uses of the township from which it
is derived. And from and after the first day of July, eigh-
teen hundred and seventy-five, all township taxes which have
been levied and remain unpaid, shall be collected by the
county treasurers, and applied, under the direction of the
board of supervisors of the respective counties, to the par-
pose for which the same were levied; and for the collection
of such taxes, the treasurer shall receive the same compen-
sation as for the collection of other taxes.

57. Bo it further enacted, That chapters.thirty-seven and
forty-six of the Code of Virginia, edition of eighteen hun-
dred and seventy-three, and all acts and parts of acts incon-
sistent with this act, be and the same are hereby repealed.

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