Chap. 45.—An ACT to authorize certain counties to establish and maintain a
system of pensions, retirement allowances and death benefits for their officers
and employees, prescribing how funds may be provided for the maintenance
and operation of such system, authorizing the prescribing of rules and regula-
tions for the management, investment and administration of any such funds,
and providing certain exemptions from taxation and from legal process in
connection with the operation of such system. {S 52]

Approved February 27, 1948

Be it enacted by the General Assembly of Virginia:

1. Section 1. The governing body of any county adjoining
a county having a population of more than one thousand per square
mile according to the last preceding United States census, is hereby
authorized and empowered to create and establish a retirement
and pension plan for the employees of such county. The retirement
and pension plan may be established by the said governing body
upon the adoption of a resolution which, among other things, shall
provide therein the effective date of the plan, the rules or conditions
for participation therein, and the basis of calculation of amounts
of benefits which may become payable thereunder.

Section 2. The resolution may provide that membership in
the retirement plan shall be compulsory for such officers and em-
plovees of such county as shall be so designated in the resolution:
that each employee who is a member of the retirement plan shall
contribute to the retirement fund by payroll deduction a percentage
of the compensation paid by such county for services rendered, the
amount of such percentage deduction to be stated in the resolution ;
that the county may contribute and pay the additional costs of the
plan. taking into account the actuarial cost of the benefits provided
by the plan and such operational cost as may be necessary. Such
county may contribute the entire cost of benefits based on any
prior continuous service rendered to the county by any person
employed by the county as of the date of adoption of said plan
on such basis as may be designated by such resolution.

Section 3. Immediately upon the retirement plan being estab-
lished and put into operation, the governing body of such county
may make the necessary appropriation for the cost of maintaining
the plan on a sound and solvent actuarial basis, including such
operational cost as may be necessary, and may thereafter and at
such times as is necessary appropriate such sums of money as are
adequate and necessary to keep the funds of said retirement plan
on a sound and solvent actuarial basis, based on the cost of the
benefits as provided in the plan, and if necessary, levy taxes therefor
as a special and necessary purpose in addition to any tax allowed
by any special statute. Such appropriations and the levying of taxes.
if necessary for the purposes herein set forth, are hereby declared to
be for necessary expenses of such county and are, in all respects.
authorized and approved.

Section +. The resolution may provide that the general ad-
ministration and responsibility for the operation of the retirement
plan and for making effective the provisions of same, including
the payment of all benefits to participating employees and their
beneficiaries, be vested in a pension committee and mav delegate
to the pension committee such powers and duties as may be deemed
necessary to carry out the intent and purpose for which said retire-
ment plan is established.

Section 5. The governing body of such county may in said
resolution provide for all assets of the retirement fund to be held
in a trust forming a part of the retirement plan and may appoint
a trustee and enter into an appropriate agreement with said trustee
for the purpose of its administering the assets of the retirement fund
in accordance with the terms of the plan.

Section 6. The governing body of such county may reserve
the right to amend, suspend or revoke the retirement plan and
trust at any time, but any amendment, suspension or revocation
shall not have the effect of diverting the trust fund to purposes
other than the exclusive benefit of the participating employees or
their beneficiaries until all liability for accrued benefits payable
under the terms of the plan shall have been fully satisfied.

Section 7. The retirement fund or other benefits mentioned in
this act shall not be assignable either in law or equity or be subject
to execution, levy, sale, attachment, garnishment, or other legal
process, and shall be exempt from any State or municipal tax.

Section 8. The governing body of such county may provide
for the payment of benefits as set forth in the plan by contracting
with any insurance company, or may contract with any person,
firm or corporation for the performance of any service in connection
with the establishment of said fund, or for the investment, care or
administration of said fund, or for any other service relating thereto.
repealed to the extent of such conflict.
3. An emergency exists and this act is in force from its passage.

2. All laws and parts of laws in conflict with this act are hereby

Chap. 46—An ACT to amend and reenact Section 2550, as amended, of the Code
ut Virginia, relating to returns by justices to clerks of courts. [H 28]

Approved February 27, 1948

Be it enacted by the General Assembly of Virginia:

1. That section twenty-five hundred fifty of the Code of Vir-
ginia be amended and reenacted as follows:

Section 2550. Justice to return warrants to clerk.—Between the
first and tenth day of each month every justice in a county or town
shall return to the clerk of the county, and every justice in a city
shall return to the clerk of the corporation or hustings court, and if
the city has no such court, then to the clerk of the circuit court of
the city, the warrants in all criminal cases finally disposed of by him
in the preceding month on which shall be itemized the fines and
costs imposed in each case or other disposition thereof; also the
justices shall at the time of making the return, pay to the clerk any
fines and costs shown by the return to be due, for which the clerk
shall issue a receipt on the official form. When he acquits the ac-
cused he shall certify the costs of the trial and to whom due; and
it he rendered judgment against the prosecutor for costs he shall
so state.