Chap. 132.—An:ACT to amend the’ Cade of Virginia by. adding to Chapter’ 33
| thereof. a. new section numbered 698-a, providing for the levying of taxes
“and appropriating money in counties, cities and towns for public school
purposes, and to repeal Section 698 of the Code of Virginia oo, to
thie same ‘matters. teal [S B70

: * Reatenrel, ‘March 12, 1938

1. Be it enacted by the General Assembly of Virginia, That the
Code of Virginia be amended by adding to chapter thirty-three thereof
a new section numbered six hundred and ninety-eight-a, which new
section shall read as follows:

_ Section 698-a. 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 establishing,
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 general county or
general 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 of the county or
council of the city 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 express 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 judgment of such board of
supervisors of such county or council of such city may be necessary
or expedient for the establishment, maintenance, and operation of
the public schools in such county or city. For capital expenditures
and for the payment of indebtedness, the board of supervisors of
counties and the council of cities, may levy a special county tax, and
for existing district indebtedness created prior to September first,
nineteen hundred and thirty-six a special district tax and a special
city tax, not exceeding twenty-five cents each on the one hundred dol-
lars taxable values; to be spent in the county, district, or city where
raised; except in. Fairfield school district in Henrico county where
it shall not exceed thirty-five cents, and; except in North River dis-
trict of Augusta county, and in the Rockfish district of Nelson county,.
where it shall not exceed thirty-five cents, and except in Rich Valley
and Marion. magisterial districts in Smyth county, and in Gainesville,
Brentsville, Manassas, Coles, Occoquan and Dumfries magisterial dis-
tricts in Prince William county, where it shall not exceed fifty cents,,
and except in all. the districts of the county of Buchanan, where it
shall. not exceed one dollar, on the one hundred dollars of the as-:
sessed value | of the. property in the. magisterial. or school 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.

Provided in the counties of Southampton, Russell, Page and Warren
the boards of supervisors may levy such district school taxes in the
several districts of the counties for capital outlay expenditures within
the counties and for payment of past district school indebtedness as
may be necessary. Provided, that in the county of Russell, such dis-
trict school taxes may also be used to pay the rent for buildings
necessary to be leased and used as school houses in any district of
said county.

Provided, further, that in Bland county the board may, in ad-
dition to the twenty-five cents above provided for, levy an additional
tax not to exceed fifty-five cents on the one hundred dollars in any or
all of the magisterial districts in said county, for capital expenditure
and for the payment of indebtedness; and the said board shall have
the right and authority to transfer from any one district to any other
district, funds raised by district levies for capital expenditure and
the payment of indebtedness, and any and all such transfers of such
funds heretofore made by said board are hereby validated. Councils
in the incorporated towns in any county in the State are authorized 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 taxation 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; provided,
however, that in the county of Montgomery such county school tax
shall not be less than fifty cents nor more than one dollar and fifteen
cents; in the counties of York, Appomattox and Buckingham, and
Rappahannock such county school tax shall not be less than fifty
cents nor more than one dollar and twenty-five cents; in the counties
of Alleghany, Buchanan, Elizabeth City, Nottoway, Princess Anne,
Prince Edward, Giles, Fluvanna, Botetourt, Warren, Northumberland,
and Lancaster such county school tax shall not be less than fifty cents
nor more than one dollar and fifty cents; in the counties of Amherst,
Southampton, Craig, Isle of Wight and Russell such tax shall not
be less than fifty cents nor more than one dollar and seventy-five cents ;
in the counties of Floyd, Lee and Scott such tax shall not be less
than fifty cents nor more than two dollars, and in the counties of
Westmoreland 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 limi-
tations placed on such levies by this section, and provided, further
that in the county of Fairfax, such county tax for the maintenance
and operation of schools shall not be less than fifty cents nor more thar
one dollar and twenty-five cents, provided, however, that no such tax
in excess of one dollar shall be levied in such county until the approval
of a majority of the qualified voters voting on such question therein
has first been obtained in a referendum called and held as provided
by law. And, in the county of Hanover, the board of supervisors,
by a resolution approved by a majority of all the members 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 as-
sessed value of the property in such district, subject to such levy,
provided, however, that the total of all school levies, county and dis-
trict, 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. Be it further enacted by the General Assembly of Virginia,
that section six hundred and ninety-eight of the Code of Virginia
be, and the same is hereby, repealed.