Chap. 355.—An ACT to amend and re-enact sections 2337 and 2349 of the Code
of Virginia. [S B 116]
Approved March 18, 1920.

1. Be it enacted by the general assembly of Virginia, That sections
twenty-three hundred and thirty-seven and twenty-three hundred and
forty-nine of the Code of Virginia be amended and re-enacted so as to
read as follows:

Sec. 2337. The commissioner shall extend in his land book and
book of personal property the total of the county and district levies,
as the case may be, including the road and school levies so as to show
the aggregate amount of all such levies assessed against each person
assessed with State taxes on said books. The commissioner of the
revenue shall recapitulate the levies in such form as the auditor shall
prescribe, and for this service he shall receive such compensation as
the board of supervisors or council, as the case may be, may deem
reasonable, but the same shall not be less than five per centum of the
amount of taxes lawfully assessed for county, district and school pur-
poses, or for city purposes, as the case may be, when the taxes assessed
for such purposes shall not exceed ten thousand dollars, and when
the amount exceeds ten thousand dollars the commissions allowed on
excess shall be three and one-half per centum up to twenty thousand
dollars, and two and one-half per centum upon the amount in excess
of twenty thousand dollars and up to thirty thousand dollars and one
and one-half per centum upon the amount in excess of thirty thousand
dollars and up to sixty thousand dollars and one and one-fourth per
centum upon the amount in excess of sixty thousand dollars and up
to three hundred thousand dollars and one per centum upon the amount
in excess of three hundred thousand dollars, except in cities the com-
missions in excess of thirty thousand dollars shall be one per centum.

Sec. 2349. -Every commissioner shall be entitled to receive in con-
sideration of his services, to be paid out of the treasury, upon the
warrant of the auditor of public accounts, a commission of five per
ventum on the amount of taxes lawfully assessed for the current year
and for any and all prior years by him on persons, on real and per-
sonal property, income and salaries within the preceding twelve months,
but when the taxes assessed in any district exceed ten thousand dollars
the commissions allowed on excess shall be three and one-half per
centum up to twenty thouand dollars, and two and one-half per centum
‘upon the amount in excess of twenty thousand dollars and up to thirty
thousand dollars, and one and one-half per centum upon the amount
in excess of thirty thousand dollars up to sixty thousand dollars, and
one and one-fourth per centum upon the amount in excess of sixty
thousand dollars up to three hundred thousand dollars, and one per
centum upon the amount in excess of three hundred thousand dollars.