Chap. 270.—An ACT to require dispensaries in this State to settle their an-
nual accounts before the commissioner of accounts, and to require said
commissioner to make report to the court, and to require the court, when
the report has been approved by the court, to order certified copy be
sent the auditor of public accounts by the clerk of the court. (H. B. 373.)

Approved March 25, 1914.

1. Be it enacted by the general assembly of Virginia, That
ach dispensary in this State shall, on the first day of July of each
year, make statement showing its annual receipts and disbursements
for the year ending June thirtieth of each year, to the commissioner
of accounts, and to produce before him all papers necessary to en-
able him to make proper settlement of the annual account of the
dispensary, both with respect to receipts and disbursements.

2. It shall be the duty of the commissioner of accounts on the
first day of August, or at the first session of the circuit court for
the county, or the corporation (or hustings) court for a city, to
make his report to the court, showing the settlement of the accounts
of the dispensaries, which report, if found correct, shall be approved
by the court, and the ccurt shall order a copy of the report to be
certified to the auditor of public accounts. The commissioner of
accounts shall receive for his services under this act compensation
at the rate of seventy-five cents an hour, which shall be paid him
upon the order of the court by the dispensary.

Upon receipt of the certified copy of the report required to be sent
the auditor of public accounts, he shall charge the dispensary with
the amount due the Commonwealth, and he shall notify the treasurer
of the dispensary, or the officer having custody of the fund of the
dispensary, of the amount due the Commonwealth, and the amount
due the Commonwealth shall be paid into the treasury of the State
within ten days after receipt of said notice, and if not paid within
that time the auditor of public accounts shall add to the amount due
the Commonwealth a penalty of five percentum, and it shall be the
duty of the auditcr of public accounts to place a bill for the amount
due, including penalty, in the hands of the treasurer of any county
or city, who shall be authorized to make the same by levy, and the
treasurer making said levy shall be entitled to add to the bill sent
him by the auditor of public accounts a commission of five per-
centum or the amount of the bill, which commission shall, when
collected, be retained by said treasurer.