Chap. 480.—An ACT to amend and re-enact section 2775 of the Code of

Virginia. {S B 358]
Approved March 27, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tiom twenty-seven hundred and seventy-five of the Code of Virginia
be amended and re-enacted so as to read as follows:

Sec. 2775. Treasurers of counties and auditors of cities to file
with auditor of public accounts detailed statements of annual receipts
and disbursements.—The treasurers of the several counties and the
auditors of the several cities of the Commonwealth shall, not later
than the first day of September in each year, file with the auditor of
public accounts, on forms to be furnished by him, a detailed state-
ment showing the amount of receipts and disbursements of the county
or city, as the case may be, for the preceding fiscal year of the
county or city, which detailed statement shall be certified to by the
chairman of the board of supervisors of the county or the mayor of
the city, and in so far as it concerns school funds by the division
superintendent of schools, three additional copies of the statement
aforesaid shall be made, one of which shall be filed with the clerk of
the board of supervisors of the county or the city clerk of the city,
one with the division superintendent of schools and one in the office
of the treasurer or auditor making the statement. For failure of
the treasurer of the county, or the auditor of the city, to comply
with the provisions of this section he shall be liable to a fine of
fifty dollars to be recovered at the request of the auditor of public
accounts on motion of the attorney general before the circuit court
of the city of Richmond.

To enable the treasurer of a county, and auditor of a city, to
comply with the provisions of this section it is hereby made the duty
of the division superintendent of schools for the county, or for the
city, as the case may be, upon the request of the treasurer or auditor,
as the case may be, to furnish information necessary to enable the
treasurer or auditor, as the case may be, to report receipts and
disbursements which -relate to school funds, and any division super-
intendent of schools failing to perform that duty shall be liable to a
fine of not less than fifty dollars to be recovered at the request of the
treasurer by the attorney for the Commonwealth of the county on
motion in the circuit court of the county, and at the request of the
auditor of a city by the attorney for the Commonwealth of the city
on motion in the corporation or hustings court of the city, but should
the city have no corporation or hustings court, then on motion in
the circuit court of the city.