Chap. 329.—An ACT to amend and re-enact article 3 of section 3, and section 6,
and article 8 of section 8, and articles 1, 2, 5, 9, 10 and 13 of section 9 and
article 11 of section 10 and article 13 of section 11 of an act entitled an act
to extend the limits of, and provide for electing trustees for, the town sof
Marion, in the county of Smyth, and vesting them with certain corporate
powers, approved March 24, 1920. [S B 198]

Approved March 21, 1928

1. Be it enacted by the general assembly of Virginia, That article
three of section three, and section six, and article eight of section eight,
and articles one, two, five, nine, ten and thirteen of section nine and
“article eleven of section ten and article thirteen of section eleven”
of an act entitled an act to extend the limits of, and provide for electing
trustees for, the town of Marion, in the county of Smyth, and vesting
them with certain corporate powers, approved March twenty-fourth,
nineteen hundred and twenty, be amended and re-enacted so as to
read as follows:

SECTION THREE

Article 3. The municipal officers of the town, in addition to the
mayor, shall consist of a treasurer, sergeant, and recorder.

SECTION SIX—SERGEANT

Article 1. The office of sergeant shall be filled by a qualified elector
of the town of Marion. The town sergeant shall be elected by the
qualified electors of the town on the second Tuesday in June, nineteen
hundred and twenty-eight, and each two years thereafter. His term
of office shall begin on the first day of September, nineteen hundred
and twenty-eight, and the first of September every two years thereafter.

Article 2. The town sergeant shall have all of the powers of a
deputy sheriff in the town of Marion and Smyth county in criminal
matters, and the powers of constable in civil matters in the town of
Marion. The power and authority of the sergeant as a deputy sheriff
shall extend all over the county of Smyth in criminal matters arising
within the town of Marion, or within one mile of the corporate limits
thereof. :

Article 3. The town sergeant and all members of the police force
of the said town shall use their best endeavors to prevent the committing
of any crimes, violation of State or town law, and detect and arrest
offenders against the same, with or without warrants; to preserve the
good order of the town, and secure the inhabitants from violence thereof
and the property thereof from injury.

Article 4. The sergeant shall perform such other duties as may be
required of him by the council and his compensation shall be fixed by
the council.

Article 5. If at any time the mayor shall believe that an emergency
exists, or that it is necessary for good order and preservation of the
laws that additional policemen be provided, he shall have the right to
furnish and qualify such additional policemen, whose compensation
shall be fixed by the council.

Article 6. The sergeant shall collect all fines imposed by the mayor
or other officers of the town, and shall pay the same over to the
treasurer on or before the first day of the month succeeding that in
which such fine was inflicted. He shall also report to the council an
itemized list of such fines collected and turned over to the treasurer at
each regular meeting, which list shall contain all fines paid over to him
which were inflicted in the preceding calendar month. If such sergeant
fail to pay over such fines he shall be charged six per centum interest
thereon from the time he should have paid them over, and if he shall
fail to pay over any amount of fines collected by him, and such failure
shall continue for thirty days after the same should have been paid,
he shall be removed from office. If he shall accept security for any
fine, he shall become personally responsible for the same, and pay the
same over to the treasurer on or before the first day of the month next
succeeding that in which such fine was imposed.

SECTION EIGHT

Article 8. The recorder shall make out all tax tickets in the said
town and license taxes, water taxes and other taxes, and deliver the
same to the finance committee of the council who shall check same
with the assessments, and deliver same to the treasurer for collection,
taking his receipt therefor. The council may require that all assess-
ments shall be made in duplicate by the recorder, and one copy de-
livered to the treasurer and one to the council.

SECTION NINE—TREASURER

Article 1. The treasurer of the town of Marion shall be elected by
the council at its regular meeting in September, nineteen hundred and
twenty-eight, and at the regular meeting every two years thereafter;
this term of office shall be for two years and shall begin on the first
day of September, nineteen hundred and twenty-eight, and every two
vears thereafter.

Article 2, The treasurer shall receive all monies due the town from
every source, and shall collect all property, license and privilege taxes
and water tax and assessments which may be assessed by the council,
and such other money due the town as the council may direct and per-
form such other duties as the council may prescribe, and shall receive
all fines collected by the sergeant, and all such money shall be deposited
by him in depositories designated by the council on its journal. Such
money shall be deposited to the credit of “town of Marion,” and the
fund to which deposited designated, and shall only be paid out on
checks drawn by the treasurer on such funds signed “town of Marion,
by treasurer.” The treasurer shall commence to receive the town levies
on or before the first day of July of each year, or as soon thereafter
as he shall receive copies of the assessments, and the tax tickets from
the recorder, and any person failing to pay any levies on or before
the fifteenth day of December for any year, shall be assessed with
a penalty of five per centum thereon, and after that time said assess-
ments may be collected by the treasurer, and it shall be his duty so to
do, by levy, distress or otherwise, as provided by general law.

There is hereby granted to the officers of the town of Marion every
remedy for the collection of taxes which is granted to the counties of
the State of Virginia for the collection of similar taxes. When the
treasurer is unable to collect said tax by any remedy granted him,
and has definitely ascertained that they are uncollectable, he shall, on
or before the fifteenth day of June of each year, make out and file
with the council an alphabetical list of the persons, firms or corpora-
tions assessed with such tax, with such tax extended on such list, in
like manner as county and city treasurers are required to make out
delinquent lists, and shall verity same by affidavit, and if the council
shall decide that such taxes are uncollectable he shall be allowed credit
therefor in his settlement with the council. No treasurer shall succeed
himself until he shall have properly accounted for all monies due from
him, and if he fails so to do and such failure continue for fifteen days
after he would have taken office, but for this collection, the office shall
be declared vacant and a new treasurer elected by the council, but
nothing herein contained shall he construed as permitting the treasurer
to fail to account properly for all revenue promptly collected.

Article 5. The treasurer shall report to each regular meeting of the
council the amount on deposit to the order of the town, to what funds
deposited and what warrants are outstanding and unpaid against same.
He shall report all collections by him, itemize under general heads, for
the preceding calendar month, and such report shall be entered upon
the journal of the council by the recorder, or if no such report is made
the recorder shall so state in the journal, and for the failure to make
such notification on the journal, the recorder shall forfeit to the town
the sum of ten dollars for every such failure which shall be deducted
from his salary.

Article 9. The treasurer shall promptly deposit to the credit of the
town all monies collected by him, and shall not be interested directly
or indirectly in any warrant of the town, it being understood, however,
that this section, or any similar section, does not apply to any com-
pensation due the treasurer or any warrant which shall be taken by the
treasurer from any person for the payment of town taxes. If the
treasurer shall fail to deposit in the depository designated by the
council such money as is collected by him, and such default shall con-
tinue for thirty days from the time he should have deposited the same,
he shall, in addition to other penalties, pay interest thereon at the rate
of six per centum per month compounded monthly.

Article 10. After the council shall have accepted from the treas-
urer the list of delinquent and insolvents, as provided for herein, the
treasurer shall then comply with the provisions of general law regard-
ing the recordation of lists of delinquents and insolvents and the collec-
tion of such delinquent taxes.

Article 13. No warrant shall be paid by the treasurer unless and
until the treasurer is satisfied that the payee of said warrant is not
indebted to the said town.

SECTION TEN

Article 11. The recorder shall assess all license, and deliver the same
to the treasurer at the time directed by the council and at the same time
shall make out the license tax tickets and deliver the same to the
treasurer. He shall further, at the next regular meeting of the council
deliver to it a true copy, verified by affidavit of all license tax assessed
by him, which shall be kept in the records of the council.

SECTION ELEVEN

Article 13. All monies derived from water rents, rates. et cetera.
shall be collected and handled by the treasurer as other monies of the
town.