Chap. 309.—An ACT to amend and re-enact sections 1449, 1485, 1514, 1518
and 1520 of the Code of Virginia, as heretofore amended in relation to public
free schools for counties and the literary fund.

Approved March 14, 1908.

1. Be it enacted by the general assembly of Virginia, That sections
fourteen hundred and forty-nine, fourteen hundred and eighty-five,
fifteen hundred and fourteen, fifteen hundred and eighteen, and fifteen
hundred and twenty of the Code of Virginia, as heretofore amended, he
amended and re-enacted so as to real as follows:

§1449. Duties of county treasurer as to school funds; his pay.—The
county treasurer shall, in all cases, collect and disburse or invest the
funds placed under the control of a county or district school board and
all moneys coming into the hands of said boards in accordance with the
direction of the board controlling the fund, and, unless otherwise specially
provided, shall receive such compensation as the county school board
may determine; provided, that the same shall not be more than one per
centum upon the amount received. For the proper application of all
such funds he and his sureties upon his official hond shall be liable.
§1485. Penalty for failure; superintendents to report on delinquent
officers.—Should any county treasurer or clerk of any district school
board fail to produce and lay before the county board his books and
papers as required by the preceding section, it shall be the duty of the
clerk of the county board to enter upon the minutes of that meeting a
fine of twenty-five dollars against every such delinquent treasurer or
clerk, which amount shall be deducted from the pay or percentage of such
officer.

It shall be the duty of the division superintendent, before sending his
annual report to the superintendent of public instruction to examine
the books and papers of every such delinquent officer, and to make a
special report thereon in connection with his annual report. The
county board shall have power to remit the said fine only on the presen-
tation of good and sufficient reasons for so doing, and the resolution
remitting said fine shall not be effective unless and until the same shall
have been approved by the State board of education.

§1514. Assessment of school taxes; district taxes to be kept separate;
duty of auditor as to land and property books.—All taxes imposed for
public free school purposes, whether by the State or by or for any county,
or by or for any school district, shall be assessed at the same time and in
the same manner as are State and county taxes for ordinary purposes;
and in any county or district where such tax has been levied by the
board of supervisors of the county, it shall be the duty of the commis-
sioners of the revenue therein to extend such tax in the copies of their
land and property books which they return to the treasury of the county.
Where two or more school districts are included in the same commis-
sioner’s district, it shall be his duty, when he extends the school tax in
his land and property books, to keep separate the tax for each school
district, indicating by name or number the district wherein the prop-
erty is taxed: It shall be the duty of the auditor of public accounts to
have the land and property books prepared with three columns, one for
entering the county school levies, one for entering the district school
levies, and the third for entering the name or number of the school
district wherein the property is taxed. The said land and property
books shall be so ruled as to provide for the proper assessing of all local
school taxes, including those on property, et cetera, not assessed with
State taxes.

§1518. Treasurer’s accounts; how rendered and examined.—The
county treasurer shall, on the first day of December of each year, or
within twenty days thereafter, make to the division superintendent of
schools, on blanks to be furnished by the superintendent of public in-.
struction, a report showing the amount collected on account of the
State, county, and district school levies, respectively, prior to the first
day of December of said year, on which no penalty is due, and also the
balance of each of said levies uncollected, and upon which the penalty
of five per centum is to be added, and showing the number and amount
of warrants on the State, county, and district funds presented for pay-
ment from each district, respectively, the number and amount of such
warrants paid by the treasurer, and the balance of State, county, and
district funds on hand, and to what dictricts due. If any treasurer shall
fail to comply with the provisions of this section it shall be the duty of
the county school board to impose a fine of not less than one dollar, nor
more than five dollars a day for each day of such delinquency, the said
fine to be deducted from any pay or percentage of such treasurer. The
said report shall be verified by the affidavit of the treasurer.

The treasurer of every town constituting a single school district shall
perform like duties, be subject to like fines and penalties, and be entitled
to the same rate of compensation as the treasurer of a county.

$1521. Unexpended school funds; how disposed of—AlIl sums of
money derived from State funds which are unexpended in any year in
any public free school district shall go into the general school fund of
the State for re-division next year, unless the State board of education
direct otherwise; and all sums derived from the county or distsict funds
unexpended in any year shall remain a part of the county or district
funds, respectively, for use the next year. But no sums derived from
county or district funds shall be subject to re-division outside of the
county or district respectively.