Chap. 424.—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, as amended by an act
approved March 27, 1914: and to require the clerk in connection there-
with, to keep a reeord of fees received. {lI B 177]

Approved March 27, 1918.

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, as amended
by an act approved March twenty-seventh, nineteen hundred and
fourteen, be amended and re-enacted so as to read as follows:
Section 1. The auditor of public accounts be, and he hereby is,
directed to adopt, and to furnish to the clerk of each court of record
in the Commonwealth at cost to the State, the books, sheets and
forms comprising the system of accounting known as the Waring
system, in which shall be entered all taxes and other money be-
longing to the Commonwealth, together with all fees, collected, or
which should be collected by said clerk, which books and sheets shall
be a permanent record of the court of which he is clerk. There shall
be shown on and in appropriate sheets and columns the taxes re-
ceived by the clerk upon subjects which he is authorized and directed
hy law to collect the tax, and in separate columns the fees received
by him upon such subjects, together with all other fees, commis-
sions, salaries and allowances received, or which should have been
received by him, and the proper summaries, expenses and other items
in connection therewith.

The system so provided, shall embrace and include, and be in
lieu of the book required by section two, of chapter three hundred
and fifty-two of the acts of the general assembly of Virginia, session
of nineteen hundred and fourteen, approved March twenty-seventh,
nineteen hundred and fourteen, in so far as the same applies to
clerks of courts, and the auditor of public accounts shall prescribe
the method of making the entries and keeping the record herein
provided for.

Sec. 2. It shall be the duty of the clerk at the time he col-
lects or is required by statute to collect any public money to enter
the same upon said record, together with the fees received in con-
nection therewith and to also enter therein all other fees, commis-
sions, salaries and allowances received, or which should have been
received by him.

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 record of taxes received, or which
should have been received, and compare the entries therein made
during the preceding month with the other records of the court and
clerk's office, and having found the same correct, to certify that
fact in the proper place 1 upon the tabulated sheet prepared for the
purpose, stating in the certificate the aggregate amount of money
due by the clerk for taxes collected, or which should have been col-
lected by him; 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 approved
and allowed by the court and certified to the auditor of public ac-
counts, for the services required of him by this act.

See. 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 ac-
counts, of all taxes and other money belonging to the Common-
wealth collected, or which should have been collected, by him during
the preceding SIX months, which statement having been, by the com-
missioner designated in the manner provided for in section three of
this act, compared with the said record shall be signed by said com-
missioner 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 September, pay
into the treasury the amount of taxes collected by him, or which
should have been collected by him, after deducting a commission of
five per centum 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 thousand
dollars, three per centum 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. The auditor of public accounts shall cover into the State
treasury all moneys received by him for furnishing said books and
sheets to the respective clerks of the courts of the Commonwealth,
and the public printer is directed to let by competitive bidding,
the contract for furnishing the stationery, binders, ruling and print-
ing, necessary to carry out the purposes of this act, which contract
shall be separate from, and independent of, all contracts for general
printing made by him.

3. The system of accounting in effect at the time of the passage
of this act shall continue in force until the thirty-first day of Decem-
ber, nineteen hundred and eighteen, but in all other respects this
act shall be in full force and effect from and after ninety days
from its passage.

4. Any act or any part of any act in conflict with this act is
hereby repealed.