Chap. 119.—An ACT to amend and re-enact section 698 of the Code of Virginia,
as amended and enacted into law by chapter 471 of the Acts of the General
Assembly of 1928, approved March 26, 1928, said chapter being a general re-
vision, consolidation, amendment and codification of the laws of Virginia, re-
lating to public schools, as amended by an act approved March 25, 1930, the
section here amended being in relation to school levies. [H B 108]

Approved March 8, 1932

1. Be it enacted by the general assembly of Virginia, That section
six hundred and ninety-eight of the Code of Virginia, as amended and
enacted into law by chapter four hundred and seventy-one of the Acts
of the General Assembly of nineteen hundred and twenty-eight, ap-
proved March twenty-sixth, nineteen hundred and twenty-eight, as
amended by an act approved March twenty-fifth, nineteen hundred
and thirty, be amended and re-enacted so as to read as follows:

Section 698. Each county and each city is authorized to raise
sums by a tax on all property, subject to local taxation, of not less
than fifty cents nor more than one dollar on the one hundred dollars
of the assessed value of the property in any one year to be expended
by the local school authorities in such counties and cities in estab-
lishing, maintaining and operating such schools as in their judgment
the public welfare may require. In lieu of making such school levy,
the board of supervisors in the counties and the councils in the cities
may, in their discretion, make a cash appropriation from the county
or city levy of an amount not less than the sum required by the county
or city school budget provided by section six hundred and fifty-seven,
approved by the board of supervisors in no event to be less than the
amount which would result from the laying of the minimum school
levy authorized by this section for the establishment, maintenance
and operation of the schools of such county or city without the ex-
press permission of the State board of education. In addition to this,
the board of supervisors of any county, or the council of any city,
may appropriate from any funds available such sums as in the judg-
ment of such board or council or such city may be necessary or expe-
dient for the establishment, maintenance and operation of the public
schools in such county or city. For capital expenditures and for
the payment of existing district indebtedness, the board may levy a
district tax in the magisterial district in which the money is to be
spent, or the debts exist, not exceeding twenty-five cents on the one
hundred dollars of the assessed value of the property in the mag-
isterial district in any one year, to be expended for the purpose for
which the tax is laid, but no other district tax for schools for any
purpose other than herein expressly authorized shall be laid. Coun-
cils in the incorporated towns in any county in the State are author-
ized to levy an additional tax of not more than one dollar on the one
hundred dollars taxable values of property in said town subject to tax-
ation by the local town authorities, for the support and maintenance
of the public schools in said town or, in lieu of said levy, the council
may make a cash appropriation out of the general town levy; pro-
vided, however, that in the counties of Alleghany, Buchanan, Eliz-
abeth City, Nottoway, Princess Anne, Prince Edward, Giles and Bote-
tourt, such county school tax shall not be less than fifty cents nor
more than one dollar and fifty cents; in the counties of Amherst, Lee,
Russell, Southampton, Craig, Isle of Wight, such tax shall not be
less than fifty cents nor more than one dollar and seventy-five cents ;
in the counties of Floyd and Scott such tax shall not be less than fifty
cents nor more than two dollars, and in the counties of Warwick and
Dickenson such tax shall not be less than fifty cents nor more than
two dollars and twenty-five cents on the one hundred dollars of the
assessed value of property in such counties, subject to local taxation:
and provided, further, that nothing herein contained shall otherwise
repeal any part of any special act applicable solely to Dickenson
county, or any special act or acts previously passed and now in force
relating to other counties, and provided, further, that in the county
of Wise, and in the county of Arlington the board of supervisors may
levy such county and district school taxes as they may deem necessary
and expedient, notwithstanding the general limitations placed on such
levies by this section. And, in the county of Hanover, the board of
supervisors, by a resolution approved by a majority of all the mem-
bers thereof by a recorded yea and nay vote, may lay a district school
levy for the purposes aforementioned, in any district or districts of
said county, in excess of twenty-five cents on the one hundred dollars
of the assessed value of the property in such district, subject to such
levy, provided, however, that the total of all school levies, county and
district, for the purposes hereinbefore set forth shall not, in any
district, exceed one dollar and twenty-five cents on the one hundred
dollars of the assessed value of the property in such district subject
to such levies.

2. An emergency existing, this act shall be in force from its passage.