Chap. 177.—An ACT to amend and re-enact section 833 of the Code of Vir-
ginia, as heretofore amended, in relation to the powers and duties of the
board of supervisors at annual meeting, by changing the body of said section
and by the addition of a new section to be designated as section 833a, which
shall prescribe the powers and duties of boards of supervisors in relation to
county and school levies.

Approved March 11, 1908.

1. Be it enacted by the general assembly of Virginia, That section
eight hundred and thirty-three of the Code of Virginia, as heretofore
amended, be amended and re-enacted by changing the body of said sec-
tion and adding a new section designated as section eight hundred and
thirty-three-a, prescribing the powers and duties of boards of supervisors
in relation to the county and school levies, so as to read as follows:

§833. Powers and duties of board of supervisors at annual meeting. —
The board of supervisors of each county shall have power, and it shall
be their duty, at the regular meeting in the month of July in each year,
or as soon thereafter as practicable, to audit accounts and settle with
officers. ‘To audit the accounts of the county; to settle with the county
treasurer his accounts for the year; to settle with the sheriff his accounts
upon the collection 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
any other officer 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.

§833a. Boards of supervisors to fix and order county and_ school
levies—The board of supervisors of each county shall have power, and
it shall be their duty, at regular meeting in the month of April, in
each year, or as soon thereafter as practicable:

First. To fix and order county levies.—To fix the amount of the county
levies for the current year; to order the levy on all property assessed with
tax within the county and on the capital invested, used, or employed
in mercantile business; moneys and credits actively used and employed
in carrying on the mercantile business, including goods, wares, and mer-
chandise on hand, and all solvent bonds, demands, or claims made or
contracted in the course of business during the preceding year, shall
be held to be capital in such mercantile business; to order the levy on
the real estate and personal property of telegraph and telephone com-
panies and railroad companies and their telegraph lines, which pass
through their respective 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
per centum upon the amount of the State tax.

Second. To levy school taxes.—To levy a tax upon all the property
in the county, upon which county levies are laid, sufficient to raise the
amount recommended by the county school board in their estimates
for county school purposes, or so much thereof as it may allow; and to
levy a tax upon such property, in each school district, sufficient to raise
the amount recommended by the county school board for district school
purposes, or so much thereof as it may allow; but the tax so levied shall
not be less than the minimum nor exceed the maximum prescribed
in the third subdivision of section fifteen hundred and six.