Chap. 77.—An ACT to amend and re-enact section 847 of the Code of Virginia, as
amended by an act entitled “an act to amend and re-enact sections 826, 831, 832,
834, 835, 836, 838, 840, 841, 846, 847, 849, and 850, and to repeal section 839 of
the Code,” approved December 31, 1903.

Approved March 7, 1904.

1. Be it enacted by the general assembly of Virginia, That section
cight hundred and forty-seven of the Code of Virginia, as amended by
an act entitled “an act to amend and re-enact sections eight hundred and
twenty-six, eight hundred and thirty-one, eight hundred and thirty-two,
eight hundred and thirty-three, eight hundred and thirty-four, eight
hundred and thirty-five, eight hundred and thirty-six, eight hundred
and thirty-eight, eight hundred and forty, eight hundred and forty-one,
eight hundred and: forty-six, eight hundred: and forty-seven, eight hun-
dred and forty-nine, and eight hundred and fifty, and to repeal section
eight hundred and thirty-nine of the Code,” approved December thirty-
first, nineteen hundred and three, be amended and re-enacted so as to
read as follows:

§ 847. Statement of receipts and expenditures to be posted or pub-
lished.—The board of supervisors shall cause to be made out immedi-
ately after the adjournment of each meeting a statement showing the
aggregate amount of the receipts and disbursements of the six months
next preceding, and after the last annual meeting the board of super-
visors shall cause to be made out also a statement showing the aggregate
amount allowed for the next succeeding year to the officers of the county
and for incidental and necessary expenses of the county, in form
lows:

To the sheriff of the county........... 0... ccc cece eee eee $
To the county clerk........ 0... . ccc ccc cee ee ee ee eeees $
To the Commonwealth’s attorney of the county............. §
To the treasurer of the county............. 0. 0c cece eeeees §
To the members of the board of supervisors................. $
To Tegistrars 2... cece ccc cc cee cece e tee ne ee cence $
To the superintendent of the poor.............. cece ewes $
To judges of election.............. cece cee cece eee eee $
To clerks of election. ............. 2c cece cece cece eens $

For building bridges:
(a) Name of person to whom warrant is given..............

(b) Location of bridge......... cece eee cee eens

(c) Amount paid for the building thereof................. $

For overseer of roads (to be named and amount paid each
Stated) 2... cc cece ccc cee cece cece et tee cette tenes $

For damages in opening roads:
(a) Name of land owner to whom damages is paid..........
(b) Name of road......... cece cece cece eee ee teens

(c) Amount paid for such damages....................4.. $
For support of the poor: :

(a) Names of the paupers supported............-.....-04.
(b) Amount paid each... .... cece eee eee ee cee eee $

And.an itemized statement of incidental expenses of the coun
embraced by either of the foregoing items, which statement sl
made out in the following form:

Name of person to whom warrant is given..................
Amount of warrant........... ccc ccc cece ee eee eee eens $
For what warrant 18 QiveN.......... cece cece wee eee tenes

A copy of such statement shall be posted at the front door of the
house and at each of the voting places in the county, and published
or more newspapers of the county or adjoining county or city.

It shall be the duty of the judge of the circuit court, at the term
said court next succeeding the two annual meetings of the ba
supervisors, to instruct the grand jury to ascertain if the stat
herein required to be published have been published according to le
if the grand jury shall ascertain that said statements have not bee
lished, then indictments shall be found against each of the severa
bers of the board of supervisors, and on conviction they shall be «
guilty of a misdemeanor, and shall be fined not less than ten doll
more than one hundred dollars.