Chap. 426.—An ACT to abolish fees and commissions as a method of compensating
treasurers and commissioners of the revenue of counties; to provide for fixing
and payment of compensation and expenses of such officers, and expenses 0!
clerks of the circuit courts, attorneys for the Commonwealth and sheriffs
and to repeal all acts and parts of acts in conflict therewith. [H B 373]

Approved April 1, 1932

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

I. In every county in this State, the treasurer and the commis-
sioner of revenue shall, on and after January first, nineteen hundred
and thirty-two, be paid a regular salary as compensation, and the com-
mission and fee system as a method of compensating such officers is
hereby abolished. All fees and commissions heretofore provided by
law to be paid treasurers and commissioners of revenue of counties,
are hereby abolished, except those fees paid commissioners of the
revenue for issuing licenses and making transfers, including real estate
entry and transfer fees, all of which fees the said commissioners of
the revenue shall continue to collect, and pay the real estate entry and
transfer fees into the treasuries of their respective counties monthly,
and the license fees, including the license transfer fees, into the treasury
of the State monthly.

2. The annual salary of each county treasurer and county com-
missioner of the revenue is hereby fixed at the same amount as the
incumbent of each such office received as net compensation to him
for the calendar year nineteen hundred and thirty, except that in the
county of Dinwiddie the annual salary of the county treasurer shall
be the amount the incumbent of such office received as net compensa-
tion to him for the calendar year nineteen hundred and thirty-one. _

The board of supervisors of each county shall have the right to
increase or decrease, in its discretion, at any time prior to December
fifteenth of any year, for the next succeeding year, the salaries provided
for by this act, but such increase or decrease shall not in any case
exceed fifteen per cent of the salaries provided for by this act, respec-
tively, nor shall the salary of any county treasurer receiving more than
twenty-five hundred dollars per annum be reduced by the board of
supervisors to less than twenty-five hundred dollars, nor shall the salary
of any county commissioner of the revenue receiving more than two
thousand dollars per annum be reduced by the board of supervisors
to less than two thousand dollars, nor shall any such decrease be made
in the salary of any county treasurer whose salary is twenty-five hun-
dred dollars per annum or less, nor shall any such decrease be made
n the salary of any county commissioner of the revenue whose salary
's two thousand dollars per annum or less, nor shall any increase be
nade in the salary of any county treasurer or county commissioner of
the revenue in such manner as to give any such officer a salary in
-xcess of the maximum compensation set out in sections thirty-five
hundred and sixteen and thirty-five hundred and sixteen-a of the Code
of Virginia, exclusive of the amount required by the said sections to
be disregarded in computing the net compensation to the officer. Pro-
vided that in counties having special forms of government under the
provisions of chapter one hundred and nine-a of the Code, the com-
missioner of the revenue and the county treasurer shall receive the
same salary. For the year nineteen hundred and thirty-two, such in-
creases or decreases as are authorized by this paragraph may be made
on or before July fifteenth, nineteen hundred and thirty-two, but not
later. Wherever the then incumbent of the office of county commis-
sioner of the revenue or county treasurer paid out in the year nineteen
hundred and thirty so large an amount for deputies, assistants or clerks
as to reduce the net compensation to the officer to an amount which
would be inadequate to his successor devoting his entire time to the
work of his office, authority is hereby given the board of supervisors
and the State fee commission, acting jointly, to adjust the salary to
be paid under this act to such officer on the basis of normal figures in
counties of comparable population; and in case of disagreement by
the board of supervisors and the State fee commission, such adjustment
shall, on application of the officer concerned, be made by the circuit
court of the county or the judge thereof in vacation.

3. It shall be the duty of each county treasurer and county com-
missioner of the revenue, clerk of the circuit court, attorney for the
Commonwealth and sheriff not later than December first in each year,
to furnish in such form as may be prescribed by the State fee com-
mission, for the use of the board of supervisors and the State fee
commission an estimate of the expenses of his office for the ensuing
year, including the compensation of deputies, clerks and assistants,
and the board of supervisors shall, with the approval of the State fee
commission, appropriate such amounts as it and the State fee com-
mission shall deem proper for the operating expenses of the said offices ;
and in event of disagreement, or in any case in which the officer feels
aggrieved, the judge of the circuit court shall on application of State
fee commission or such officer, fix the amount of such expenses:
provided, however, the expenses of each office and the compensation
of deputies, clerks and assistants, of such treasurer and commissionet
of the revenue shall, during the year nineteen hundred and thirty-two
be the same as that already allowed such officers bv the State fee com-
mission. The board of supervisors by its clerk shall certify to the State
fee commission its every action under this section, within ten days frorr
its date: and in those cases in which the judge shall fix the amount
of stich expenses under this section the clerk of the county shall senc
a certified copy of the judge’s order to the State fee commission withir
ten days from its date.
4. Such treasurers and commissioners of the revenue shall for th:
year nineteen hundred and thirty-two and each year thereafter be paic
by the county for which they have been elected or appointed and by th
State such compensation as is herein provided for. Such compensa
tion and office expenses, as herein provided, shall be paid in equa
monthly payments ; one-third by the State and two-thirds by the county
provided, however, for the year nineteen hundred and thirty-two suck
monthly payments to be made for that portion of the year remaining
after this act becomes effective shall be for the total compensation and
expenses allowed for the entire year nineteen hundred and thirty-two
less such fees, commissions and other compensation which shall have
been received by such officers during the year nineteen hundred and
thirty-two and prior to the taking effect of this act. For the purpose
of ascertaining the amount of such commissions, fees and compensa-
tion received by each such officer prior to the date on which this act
becomes effective, each such treasurer and commissioner of the reve-
nue shall within thirty days after this act becomes effective, file with
the board of supervisors of his county and with the State fee com-
mission a statement in detail showing all such commissions, fees and
compensation so received.

The State shall pay in equal monthly instalments to each such officer
an amount equal to one-third of the compensation due him, and one-
third of the amount fixed for the deputies, clerks, and assistants of the
treasurer and the commissioner of the revenue of the county. The
treasurer and the commissioner of the revenue of each county shall,
on or before July fifteenth, nineteen hundred and thirty-two, file with
the board of supervisors of each county and with the State fee com-
mission a statement showing in detail the amount of office expenses
and compensation of deputies, clerks, and assistants incurred and/or
expended by him, including salaries, prior to the day on which this act
became effective, and the board of supervisors of each county shall, on
or before August first, nineteen hundred and thirty-two, pay the treas-
urer and the commissioner of the revenue two-thirds of the amounts
expended by them, respectively, for such purposes, and the State
treasurer, on warrant of the State comptroller shall, on or before
August first, nineteen hundred and thirty-two, pay the treasurer and
the commissioner of the revenue one-third of the amounts expended
by them, respectively, for such purposes. ,

5. The funds herein provided for to be paid by the State shall be
paid by the State treasurer on warrants of the comptroller, from funds
appropriated for assessing property for taxation and collecting and
distributing records of assessments, and for collecting State taxes.

6. All acts and parts of acts in conflict with the provisions of this
act are hereby repealed to the extent of such conflict. Nothing in
this act contained shall be construed as repealing or in any way affect-
ing section two hundred and ninety-nine of the Tax Code of Virginia,
as amended, relating to boards of supervisors and councils furnishing
commissioners of the revenue, county treasurers and certain clerks with
certain supplies and equipment necessary for the conduct of tneir
offices. : |