Chap. 244.—An ACT to amend and re-enact section 833, code of Virginia 1887,
entitled “ Powers and duties of board at annual meeting.”

Approved February 6, 1896.

1. Be it enacted by the general assembly of Virginia, That section
eight hundred and thirty-three of the code of Virginia be amended
and re-enacted so as to read as follows:

Section eight hundred and thirty-three—Powers and duties of
board at annual meeting.—The board of supervisors of each county
shall have power, and it shall be their duty, at the meeting on the
fourth Monday in July in each year, or within sixty days thereafter:

First. To audit accounts and settle with officers; to audit the ac-
counts of the county, to settle with the county treasurer his accounts
for the year; to settle with the sheriff his accounts upon the collec-
tion of fines or other moneys accruing and belonging to the county ;
to audit the accounts of the superintendent of the poor and examine
and pass upon his reports, and generally to settle with avy other
ofiicer who may have an account with the county, and take such
steps as may be necessary to secure a full and satisfactory exhibit
and settlement of the affairs of the county. |

Second. To fix and order county levies; to fix the amount of the
county levies for the ensuing year; to order the levy on all persons
over the age of twenty-one years, and on all property assessed with
state tax within the county; to order the levy on the real and per-
sonal property of telegraph and telephone companies, and railroad
companies and their telegraph lines, which pass through their re-
spective counties, except such as are exempt from county or other
local taxes, based upon the assessment per mile, made by the state
for its purposes and furnished by the auditor of public accounts to
said board; or the order of levy may be a certain sum on all male
persons over the age of twenty-one years, and for a certain per
centum upon the amount of the state tax assessed upon real and
personal property; provided, however, that the capitation tax shall
not exceed the sum of fifty cents.

Third. To levy school taxes; to levy a tax upon the property in
the county sufficient to raise the amount recommended by the county
school board in their estimates for county school purposes, or so
much thereof as they may allow; and to levy a tax upon the prop-
erty in each school district sufficient to raise the amount recom-
mended by the county school board for district purposes, or s0 much
thereof as they may allow, but the taxes so levied shall not exceed
the maximum prescribed in the third subdivision of section fifteen
hundred and six.

2. This act shall be in foree from its passage.