Chap. 510.—An ACT to prescribe the compensation of commissioners of the
revenue, and to repeal sections 2337 and 2349 of the Code of Virginia, as
amended. [H B 141]

Approved March 28, 1928

Be it enacted by the general assembly of Virginia, as follows:

1. Compensation of commissioners of the revenue for assessing
State taxes.—Every commissioner of the revenue for a city, having
more than ten thousand population, according to the last preceding
United States census, or other census provided by law, shall be entitled
to receive annually, in consideration of his services for the assessment
and extension of State taxes, to be paid out of the State treasury, com-
missions on the amount of taxes lawfully assessed for the current vear,
as follows:

Five per centum on the first ten thousand dollars of taxes assessed:

Three and one-half per centum on the next ten thousand dollars
of taxes assessed;

Two and one-half per centum on the next ten thousand dollars
of taxes assessed;

One and one-half per centum on the next thirty thousand dollars
of taxes assessed;
One and one-fourth per centum on the next two hundred and
forty thousand dollars of taxes assessed; and

One per centum on the residue of the taxes assessed.

Every commissioner of the revenue for a county, and every com-
missioner of the revenue for a city having a population of ten thou-
sand or less according to the last preceding United States census, or
other census provided by law, shall be entitled to receive annually in
consideration of his services for the assessment and extension of State
taxes, to be paid out of the State treasury, commissions on the amount
of taxes lawfully assessed for the current year, as follows:

Five per centum on the first ten thousand dollars of taxes assessed.

Three and one-half per centum on the next thirty thousand dollars
of taxes assessed.

Two and one-half per centum on the next two hundred thousand
dollars of taxes assessed; and

One per centum on the residue of the taxes assessed.

2. Compensation of commissioners of the revenue for assessing
local levies——Every commissioner of the revenue for a city shall be
entitled to receive annually, in consideration of his services for the
assessment and extension of local levies, to be paid out of the local
treasury, such compensation as the council of the city may deem rea-
sonable but the same shall not be less than the commissions hereinafter
specified, that is to say:

Five per centum on the first ten thousand dollars of levies lawfully
assessed for the current year;

Three and one-half per centum on the next five thousand dollars
of levies lawfully assessed for the current year;

Two and one-half per centum on the next five thousand dollars of
levies lawfully assessed for the current year;

One and one-half per centum on the next forty thousand dollars
of levies lawfully assessed for the current year;

One and one-fourth per centum on the next one hundred and forty
thousand dollars of levies lawfully assessed for the current year; and

One per centum on the residue of levies lawfully assessed for the
current year. ;

Every commissioner of the revenue for a city shall be paid by the
city on the real estate, tangible personal property and other subjects
assessed or extended for local purposes, and prior to January first,
nineteen hundred and twenty-seven assessed for State purposes, not
less than the commissions allowed by law for the assessment of State
taxes on those subjects prior to the taking effect of the act approved
March thirty-first, nineteen hundred and twenty-six, known as the
segregation act.

Every commissioner of the revenue for a county shall be entitled
to receive annually, in consideration of his services for the assessment
and extension of local levies, to be paid out of the local treasury, such
compensation as the board of supervisors of the county may deem
reasonable, but the same shall not be less than the commissions herein-
after specified, that is to say:

Five per centum on the first ten thousand dollars of levies law-
fully assessed for the current year ;

Three per centum on the next thirty thousand dollars of levies
lawfully assessed for the current year;

Two per centum on the next two hundred thousand dollars of
levies lawfully assessed for the current year; and

One per centum on the residue of levies lawfully assessed for the
current year. The foregoing provisions of this section, however, in
relation to the compensation of every commissioner of the revenue
tor the county, for the assessment and extension of local levies, subject
to the following qualifications; that the minimum commissions pre-
scribed by the foregoing provisions of this section for such services
are hereby reduced ten per centum—that is to say, after computing
such commission, there shall be deducted from the commissions so
computed, ten per centum thereof, and the residue shall be construed
to be the minimum commissions prescribed by this section for every
such commissioner of the revenue for such services.

The foregoing provisions of this section, in relation to the com-
pensation of every commissioner of the revenue for the county, for
the assessment and extension of local levies, are to be considered as
in leu of additional compensation tor making general re-assessments
of real estate.

3. This act shall apply to the compensation of commissioners of the
revenue on and after the first day of January, nineteen hundred and
twenty-eight. It shall not apply to commissions on the assessment of
license taxes, nor shall it apply to fees; nor shall this act apply to any
city whose council, by virtue of power and authority conferred by the
charter of such city, prescribes the salary or other compensation of the
commissioner of the revenue for services rendered to such city in rela-
tion to its revenues.

4. Sections twenty-three hundred and thirty-seven and twenty-
three hundred and forty-nine of the Code of Virginia, as amended.
are hereby repealed. In computing the population of any city, there
shall be deducted for the purpose of this act, all inmates of State
hospitals for the insane located in such city who were included in the
last preceding United States census or other census provided by law.