Chap. 824.—An ACT to prescribe the mode in which clerks of courts shall keep a
rocord of alltaxes and other public moneys collected by them, and to require
them to pay the same into the treasury.

Approved March 3, 1*y8.

1. Be it enacted by the general assembly of Virginia, That the auditor
of public accounts be, and he hereby is, directed to furnish the clerk of
each court of record in the commonwealth a book, in which shall be
entered all taxes and other money belonging to the commonwealth col-
lected, or which should be collected, by said clerk, which book shall be
a record of the court of which he is clerk. The said book shall be so
ruled that the taxes on deeds, suits, wills, administrations, and so
forth, and other public money collected may be placed in appropriate
columns.

2. It shall be the duty of the clerk, at the time he collects, or is re-
quired by statute to collect, any public money, to enter the same upon
said book.

3. It shall be the duty of the attorney for the commonwealth, on the
first dav of each month, to examine said book, and compare the entries
made therein during the preceding month with the records of the court
and clerk’s office, and having found the entries correct, to certify that
fact below the last entry, stating in the certificate the aggregate amount
of money embraced in said entries.

4. Itshall be the duty of each clerk, on the twenty-eighth day of
February and the thirty-first dav of August, to make out a statement.
upon forms prepared by the auditor of public accounts, of all taxes and
other money belonging to the commonwealth collected, or which should
have been collected, by him during the preceding six months, which
statement, having heen by the attorney for the commonwealth compared
with the said record hook, shall be signed by said attorney and said
clerk, and sent by said clerk to the auditor of public accounts. And
the clerk shall forthwith pay the amount collected by him, or which
should have been collected by him, into the treasury, after deducting a
commission of five per centum thereon.

®. All acts and parts of acts inconsistent with this act are hereby re-
pealed.

6. This act shall go into effect the thirty-first day of August, eighteen
hundred and ninety-eight.