Chap. 249.—An ACT to amend and re-enact sections 2430 and 2431 of the Code
of Virginia. {H B 1461
Approved March 16, 1920.

1. Be it enacted by the general assembly of Virginia, That sec-
tion twenty-four hundred and thirty and section twenty-four hundred
and thirty-one of the Code of Virginia be amended and re-enacted so
as to read as follows:

Sec. 2430. Compensation of treasurer for receiving and paying
over State revenue.—Every treasurer shall be allowed for his services
in receiving and paying over the State revenues on amounts of twenty-
five thousand dollars and less, five per centum, and on amounts in
excess of twenty-five thousand dollars, three and one-half per centum,
which shall be the entire compensation allowed treasurers in counties
and cities in which the revenue exceeds twenty-five thousand dollars;
provided that in counties and cities in which the revenue does not
exceed ten thousand dollars, he shall in addition to the five per centum,
receive four per centum on all revenues remaining unpaid on Decem-
ber first and collected by him; and in counties and cities in which
the revenue exceeds ten thousand and does not exceed fifteen thou-
sand dollars, he shall, in addition to the five per centum, receive three
per centum on all the revenue remaining unpaid December first, and
collected by him; provided, further, that the commissions of the city
treasurer, for collecting and paying over the revenue where the annual
collection is in excess of sixty thousand dollars, shall be at the rate
of two per centum on such excess; provided, further, that where the
revenue exceeds fifteen thousand dollars, but is not sufficient in ex-
cess thereof to make the treasurer’s compensation as much as it would
have been had such revenue been less than fifteen thousand dollars,
the treasurer shall be entitled to two per centum commission on all
revenue remaining unpaid the first of December and collected by him
up to fifteen thousand dollars. In computing commissions of the treas-
urer for receiving and disbursing State revenue under this section,
such revenues shall be treated as a single fund.

Sec. 2431. Their compensation for receiving and disbursing
levies —The county treasurer shall be allowed for his services in re-
ceiving and disbursing the county and school levies, including all
moneys collected by order of the county authorities for any purpose,
the compensation provided for in the preceding section, and the city
treasurer shall be allowed for his services in receiving and disbursing
the city and school levies (where he is collector of such levies) the
same rate of compensation allowed by the preceding section for re-
ceiving and paying over the revenues, except on all amounts over
twenty-five thousand dollars, on which such city treasurer shall be
allowed three and a half per centum. But upon all funds turned over
by any outgoing county treasurer, his successor for receiving and dis-
bursing said funds shall have not more than two per centum commis-
sion. In computing the treasurer’s commissions for receiving and
disbursing the county levies, such levies for school purposes shall be
treated as a single and distinct fund and the levies for all other local
purposes shall be treated as a single and distinct fund.

General county or city bonds and district road, bridge or school
funds—For receiving and disbursing the money derived from sale
of general county or city bonds, or district road, bridge or school
bonds, the treasurer shall receive as compensation for his services one-

tourth of one per centum of the amount of the proceeds of sale of
such bonds, and, in addition, the reasonable costs to him of additional
surety bond required to be given by him on account of such bond tssue.

School funds appropriated to counties and cities by the general
assembly and apportionments from the literary fund—On money ap-
propriated to counties and cities for school purposes by the general
assembly, and on amounts apportioned from the literary fund, the
county or city treasurer shall receive as compensation for his services
such compensation as shall be allowed by the school boards of the
counties and cities, not exceeding one per centum on the amount of
such school funds received and disbursed by him.

Delinquent taxes.—For receiving and disbursing amounts of de-
linquent taxes collected by clerks of courts and turned over by said
clerks to a treasurer, the treasurer shall receive as compensation for
his services five per centum of such amounts turned over to him.

For collecting delinquent taxes from taxpayers prior to sale of
property for delinquent taxes, and for money received from the sale
of land for delinquent taxes, the treasurer shall receive as compen-
sation for his services ten per centum of such delinquent taxes collected

y him.

State money for road purposes——On money appropriated by the
general assembly for road purposes county treasurers shall receive
compensation for their services one-fourth of one per centum of such
amounts received and disbursed by them.

Compensation of incoming treasurer for receiving and disbursing
funds turned over to him by outgoing treasurer—For receiving and
disbursing the money turned over to him by an outgoing treasurer, the
treasurer shall receive as compensation for his services two per centum
of the amount of such money turned over to him to be paid by the
outgoing treasurer and for collecting the tax tickets turned over to
him and disbursing the proceeds thereof, he shall receive three and
one-half per centum, except that on school funds turned over to him
derived from appropriations by the State or apportionments of the
literary fund his compensation shall be one per centum of the amounts
of such funds turned over to him, and on funds derived from county,
city, or district bond issues his compensation shall be one-fourth
of one per centum of the amounts of such funds turned over to him.

Nothing in this section shall prevent councils of cities from fixing
the amount of compensation of treasurers of said cities in cases in
which said councils are empowered by law to fix amount of com-
pensation of treasurers of said cities.

On the real estate, personal property, public service corporations,
and other taxes received by the State, prior to the segregation of
taxes under an act approved February sixteenth, nineteen hundred
and fifteen, entitled an act to segregate for the purposes of taxa-
tion, pursuant to section one hundred and sixty-nine of the Con-
stitution of Virginia, the several kinds and classes of property so
as to specify and determine upon what subjects State taxes, and
upon what subjects local taxes may be levied, and to provide for
the continuance for the year nineteen hundred and fifteen of the
present State school tax of ten cents on every one hundred dol-
lars of the assessed value of real estate and tangible personal prop-
erty, as further amended by an act approved March fifteenth, nine-
teen hundred and fifteen, and as further amended by an act ap-
proved March twenty-second, nineteen hundred and sixteen, but
thereafter collectible for local purposes, the treasurers of cities,
counties and towns, shall be paid for the tax year of nineteen hundred
and twenty, and for each year thereafter the same commissions as al-
lowed by law for collection of the State revenue at the time of the ap-
proval of the act, of February sixteenth, nineteen hundred and fifteen;
provided, where there is a collector of taxes in any city of over fifty
thousand inhabitants, the said commissions shall not be paid by the
treasurer of such city on taxes collected by the city collector.

__ Miscellaneous items.—On all funds other than those specified in
the foregoing paragraphs the treasurer shall receive as compensation
for his services, in receiving and disbursing such funds, three and
one-half per centum of the amount of such funds, but on the propor-
tion of capitation taxes returned to counties and cities by the State,
and donations to county, city or district for any purpose the com-
pensation shall be not exceeding one per centum.. |