Chap. 319.—An ACT to amend and re-enact an act approved March 3, 1898.
entitled an act to prescribe the mode in which clerks of courts shall
keep a record of all taxes and other public moneys collected by them,
and to require them to pay the same into the treasury. (H. B. 393.)

Approved March 27, 1914.

1. Be it enacted by the general assembly of Virginia, That
an act approved March third, eighteen hundred and ninety-eight,
entitled an act to prescribe the mode in which clerks of courts shall
keep a record of all taxes and other public moneys collected by
them, and to require them to pay the same into the treasury be
amended and re-enacted so as to read as follows:

Sec. 1. The auditor of public accounts be, and he hereby is,
directed to furnish the clerk of each court of record in the Com-
monwealth, a book in which shall be entered all taxes and other
money belonging to the Commonwealth, collected or which should
be collected by said clerk, which book shall be.a record of the court
of which he is clerk. The said book shall be so ruled that the taxes
on deeds, suits, wills, administrations, et cetera, and other public
money collected may be placed in appropriate columns.

Sec. 2. It shall be the duty of the clerk at the time he collects
or is required by statute to collect any public money to enter the
same upon said book.

Sec. 3. It shall be the duty of the court to designate one of the
commissioners of the court whose duty it shall be, on the first day
of each month, to examine said book and compare the entries made
therein during the preceding months with the records of the court
and clerk’s office, and having found the entries correct, to certify
that fact below the last entry, stating in the certificate the aggregate
amount of money embraced in said entries; and the court shall
allow the commissioner designated compensation at the rate of two
dollars and fifty cents per day, payable out of the State treasury
upon a sworn statement allowed by the court, certified to the
auditor of public accounts, for the services required of him by this
act.

Sec. 4. It shall be the duty of each clerk, on the twenty-eighth
day of February, and the thirty-first day of August, to make out a
statement, upon forms prepared by the auditor of public accounts,
of all taxes and other money belonging to the Commonwealth col-
lected, or which should have been collected, by him during the
missioner designated in the manner provided for in section three
of this act, compared with the said record book shall be signed by
said commissioner and said clerk, and be sent by said clerk to the
auditor of public accounts, and the clerk shall, on or before the
fifteenth day of March, and on or before the fifteenth day of Sep-
tember, pay into the treasury the amount collected by him, or which
should have been collected by him, after deducting a commission
of five percentum thereon; provided, the aggregate amount collected,
or which should have been collected, does not exceed for the six
months collections reported the sum of twenty-five thousand dollars,
but should the amount exceed twenty-five thousand dollars, then
the clerk shall deduct on the amount in excess of twenty-five thou-
sand dollars, three percentum commission.

Sec. 5. The provisions of this act shall not be construed to set
aside the law requiring the clerk of any court, when he has five
hundred dollars in his hands belonging to the State, to remit the
same to the auditor of public accounts for payment into the State
treasury.

2. This act shall be in force on and after September first, nine-
teen hundred and fourteen.