Chap. 128.—An ACT to amend the Code 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 Chapters 43 and 220, Acts of 1940, approved February 15, and
March 16, 1940, respectively, and both entitled Section 698 of the Code of
Virginia, relating to the same matters. [H B 21]

Approved March 9, 1942

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, 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, main-
taining 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
Prom 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, a special district tax or a
166 ACTS OF ASSEMBLY [va., 1942

special city tax, as the case may be, 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 dollars 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 district of Augusta 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, Occo-
quan and Dumfries magisterial districts 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 assessed value of 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, Page, Nelson 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 or existing district school indebted-
ness as may be necessary. Provided, that in the counties of Russell and
Wise, the board of supervisors may levy such district school taxes in the
several districts of their respective counties for capital outlay expendi-
tures within the counties and for the payment of district school indebted-
ness, aS may be necessary, and such district school taxes may also be
used to pay the rent for buildings necessary to be leased by either of said
counties and used as school houses in any district of such county, and in
the county of Russell, such district school taxes may be used to pay rent
for a building located in an adjoining county and leased by such adjoining
county and Russell County for the purpose of jointly operating a public
school therein. |
_. Provided, further, that in Bland County the board may, in addition
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 in-
debtedness, 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 counties of Mont-
gomery and Page such county school tax shall not be less than fifty cents
nor more than one dollar and fifteen cents; and in the counties of York,
Appomattox, Buckingham, Campbell, Henrico, Wythe and Rappahan-
nock 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, Warwick, Essex, 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, Albe-
marle, Bland, Southampton, Craig, Isle of Wight, Russell, and Smyth
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 limitations placed on such levies
by this section, and provided, further, that in the county of Fairfax, 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 may, in their dis-
cretion, levy a higher rate of such school tax in any one or more of the
magisterial districts of said county and the incorporated towns therein
than is levied for the same year in the remaining portion of said county,
including such incorporated towns therein. And, in the county of Han-
over, 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 purpose 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 as-
sessed value of the property in such district subject to such levies.

Provided, further, that in Brunswick County such county tax for
the maintenance and operation of schools shall not be less than fifty cents
nor more than one dollar and twenty-five cents, provided, however, that
no such tax in excess of one dollar and ten cents 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.

2. Be it further enacted, That chapters forty-three and two hun-
dred and twenty, Acts of nineteen hundred and forty, approved February
fifteenth, and March sixteenth, nineteen hundred and forty, respectively,
and both entitled section six hundred and ninety-eight of the Code of
Virginia, are repealed.

An emergency exists and this act is in force from its passage.