Chap. 560.—An ACT to amend and re-enact section 2775 of the Code of Vir-
ginia requiring treasurers of counties and auditors of cities to file with the
auditor of public accounts detailed statement of annual receipts and dis-
bursements so as to hereafter require such reports to be made to the State
accountant, and impose a fine for failure to make such reports, and to require
the State accountant to prepare and cause to be published annually a state-
ment showing in detail the comparative cost of local government as among
counties and cities of the State and the per capita cost thereof; and to
repeal an act approved February 15, 1924, entitled an act to require the State
accountant to prepare and cause to be published annually a statement show-
ing in detail the comparative cost of local government as among counties
and cities of the State and the per capita cost thercof. [H B 233]

Approved March 29, 1926.

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

Section 2775. Treasurers of counties and auditors or comptrollers
or other accounting officers of cities to file with State accountant de-
tailed statement of annual receipts and disbursements.—Treasurers
of the several counties and auditors or comptrollers or other accounting
officers of the several cities of the Commonwealth shall, not later than
thirty days after the end of the fiscal year of the county or city, file with
the State accountant, on forms prescribed by him and furnished by
him, a detailed statement showing amount of receipts and disburse-
ments of the county or city, as the case may be, for the preceding fiscal
year of the county or city. For failure of the treasurer of the county
or auditor or comptroller or other accounting officer of the city to
comply with the provisions of this section he shall be liable to a fine
of fifty dollars ($50.00) to be recovered at the request of the State
accountant on motion of the attorney general before the circuit court
of the city of Richmond.

It shall be the duty of the State accountant to prepare and cause
to be published annually a statement showing in detail the compara-
tive cost of local government as among the counties and cities of the
State and the per capita costs thereof, which statement shall set forth
in detail the several items of receipts and disbursements accompanied
by such analytical tables, explanations and comparisons as may lead
to a clear understanding of the same and to make the information
contained therein readily accessible to the readers.

And the State accountant shall cause a copy of such statement to
be mailed each year to the members of the board of supervisors of each
county, to the clerks of the circuit and corporation courts and to the
mayor and to the members of the governing body of each city and to
each newspaper published in the State, and until the supply is ex-
hausted to every citizen who may request a copy.

qhe expense of printing the same shall be paid out of the printing
fund.

2. Beit further enacted by the general assembly of Virginia, That
an act approved February fifteenth, nineteen hundred and twenty-
four, entitled an act to require the State accountant to prepare and
cause to be published annually a statement showing in detail the
comparative cost of local government as among counties and cities
of the State and the per capita cost thereof, be, and the same is hereby,
repealed.

3. To promote simplification of governmental administration and
to avoid duplication of work, an emergency exists, and this act shall
be in force from its passage.