Chap. 303.—An ACT to amend and re-enact an act approved March 7, 1904,
entitled ‘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 reenact 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 17, 1906.

1. Be it enacted by the general assembly of Virginia, That an act
approved March seventh, nineteen hundred and four, entitled “an act to
amend and re-enact section eight 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 hun-
dred and thirty-four, cight hundred and thirty-five, eight hundred and
thirty-six, eight hundred and thirty-eight, cight hundred and forty, eight
hundred and forty-one, eight hundred and forty-six, eight hundred and
forty-seven, eight hundred and forty-nine, and eight hundred and fifty,

and to repeal section eight hundred and thirty-nine of the Cod
proved December thirty-first, nineteen hundred and three, be ar
and re-enacted so as to read as follows:

§847. Statement of receipts and expenditures to be posted
lished.—The board of supervisors shall cause to be made out imme
after the adjournment of each regular semi-annual meeting a sta
showing the aggregate amount of the receipts and itemized disburs
of the six months next preceding in the form following herein belo
after the last annual meeting the board of supervisors shall caus
made out also an estimate showing the aggregate amount required
next succeeding year to the officers of the county and for inciden
necessary expenses of the county, which estimate shall be in for
stantially as follows, so far as applicable to such estimate :

Official Allowances.

County’s proportion of salary of cireuit judge............-. $..
Sherifl sis eiees wim nem sens w sew ewes wee wap ge ew ene eee ewe $..
County clerk: c.isscscmieusmiamieniniees mower earasentes $..
Commonwealth’s attorney ....... 0.6 cece cece eee eens $..
"Trensurer sii a ve wae ws bos a8 ie he em we ie se te ee $..
Members of the board of supervisors... ........000 eee eee $..
Clerk of board of supervisors... 6.006. ccc cee eee eee $..

"Potal cen cen ree nt db ae ERR EMM SERA M SOE ews $..

Roads.

New roads opened (by districts) :
Name of landowner and name of road and amount damages

paid each oo... cc ccc cette eee e ee ees $.
Name of person to whom and amount paid each for opening
re ee ee §.

Note.—If the road is opened by contract the name of contract
be given; if by a superintendent or commissioner, the name |
given.

Work on roads (by districts) ........--00 sees eee eee eens $.

Machinery purchased (name of machine and from whom pur-
ONT Cs ) ca $.

Amount paid to manager or superintendent of road crew om
CROWS oo kas RAE ee Oe ew eee ene renew iawee a

Note-—Name of manager or superintendent, with the amot
to each, if more than one.

Amount paid for team............ see eee reece eee eens $.
Amount paid for feeding team. ..... 6.56.0 sere eee ee eee es $.
Building new bridges: Name of bridge built to be given, and if
built by contract, name of contractor; or, if not, under
whose supervision it was built...............ceeeeeees $.

Repairs to bridges:
Name of bridge and by whom repaired, and whether by con-

{PACtOr OF NObe ce een eeseeewae gee segeacemewmen sw eens $.
Keepers of bridges:

A., keeper of........... bridge... .. cee eee eee eee $.

B., keeper of C. ........... DT PE. ore ceese erase semsemews $.

Total oo. cece cece cece tee eee eee eee e eee eens $
Poor.

Superintendent of the poor.............cc eee ee cece eens $.
Overseers of the poor (by districts) :

A. Name of paupers and the amount paid each............. $.

Board and supplies for paupers in almshouse............... $.

Total 2. ccc eee ee eee e eee eeeee $.

Courthouse and Clerk's Office.

Stationery, including all record books...............-.00.. $.

Light, fuel, repairs, janitors, and grounds................. §.

Total 2... cece ce cece ete eee eee eee ees $
Jail.

Light, fuel. repairs, and supplies for prisoners.............. $.

Elections.

Judges, clerks, and commissioners. ...........00e0eeeeeeee §.

Registrars 2.2... . cece cee cece cee cece eee en eee eee eeeee $.

Allowance to electoral board............. 00. c cece cece eee §.

Printing ballots, preparing list of poll taxes paid, copying,
printing, posting, making booths, room rent, and all elec-
tion expenses not specifically set out above.............9.

Fe: ) cee eeee $.

General or Incidental Expenses.

Juries (civil or coroners) ........0. cece eee eee ee eee $.
Coroner’s inquests .. 4.0: cesses wanes eee we se we we ee ew ae eees $.
Commissioners of lunacy ........ pened SWE IS IMEEM SR SERS $.

Stock killed by dogs... 0.0... . ccc eee eee eect eee eee e eens $.
Amount to treasurer (by districts)............200020 eee eee tee

County Levy.

From capitation ..........0. cece e cece cece eee e eee eneeee [rn
Personal property ........--. ec eeeeeeee scene eeeeeeeeees $....00..
Real estate cn ncwieni wim mes sic wiw se Roa ew oa WE Re wae Ow eee a2 2 om
Dog tax ..... cece ccc cece cece eee cence eeeeaaes Bo...
Railroad, telegraph, and telephone companies............... $.....6..

0 6 $.....00.

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

Tt shall be the duty of the judge of the circuit court, at the term of
the said court next succeeding the two annual meetings of the board of
supervisors, to instruct the grand jury to ascertain if the statements
herein required to be published have been published according to law,
and if the grand jury shall ascertain that said statements have not been
published, then indictments shall be found against each of the several
members of the board of supervisors, and on conviction they shall be
deemed guilty of a misdemeanor, and shall be fined not less than ten
dollars nor more than one hundred dollars.