Richmond dispatch. [volume] (Richmond, Va.) 1884-1903, 1892-02-21
QUERIES & ANSWERS.
WHAT THE MAIDSTONE" IS AND ITS
VALUE AS A REMEDIAL AGENT.
yireiois's Court system-Cause OF the
Aurora Boreaiis-The Fret "signer."
Game Of Checker.


TO inc kIIOT OF VIC DteV"1ts
Whom the board Of supervisors OF q
county have laid a levy for the taxes OF
the ensuing year far in excess OF what ~
needed 20 pay the actual expenses OF the
county, including State and school taxes.
"a their action IN the meter final and be-
yond revision by any other tribunal. or 10
there any remedy or recourse by appealing
70 tho county or circuit courts, or the
Legislature. or anywhere else ! IL so, VIII
you be kind enough TO quote the sections
OF the Code of Virginia and latest Acts OF
Assembly or any other authority Tearing
on the subject, and greatly obhge;
TAx-P.YEB.
CurtersriEe, Va.
The Constitution and lava Of Virginia
define clearly the duty Of the Board OF SUI
pervisors in reference TO the county levy.
Fee article section 2 Constitution of Viz
ginia; Code OF Virginia 1887, sections SS3,
64l. and si7.
Before making a county lew 1t Is the
duty Of the Board of Supervisors ID to
audit and settle the accounts OF the
county; CD to fix the allowances of the
county officers for the ensuing year and to
make out an itemized estimate of the incl
dental and necessary expenditures Of the
county for that year. When this has been
done the Board of Supervisors must fix
the county levy for the ensuing year at an
amount sufficient TO pay any balance
found due upon the settlement OF the ac-
counts Of the county for the preceding
year, to paw the allowances of the county
officers, and to pay the incidental and ne
cessary expenses Of the county for the en-
suing year.
Immediately after the county levy is
made the law requires the Board OF Super
visors TO make out a statement showing
the receipts and expenditures of the coun-
~ for the preceding year, and also a state
ment showing the aggregate amount al
lowed to the officers of the county for the
ensuing year and for incidental and neces-
sary expenses of the county for that year.
These statements, which must contain
each item of expenditure. are required to
be posted at the front door of the court
house and in each voting precinct OF the
county.
Section 81, Code of Virginia, 1897. pro-
yides for an appeal TO the County Court
whenever, in the opinion Of the attorney
for the Commonwealth. the county levy is
illegal. or whenever six free-holders of the
county shall require him TO appeal from
the order of the Board of Supervisors
making the county levy. The appeal must
be taken within thirty days after the order
of levy is made, and the County Court Is
authorized to reverse the order OF levy If
illegal and order proper levy to be made.
r. hav nnn
limited power of taxation. The power to
tax is measured by the amount OF the IN
debtedness Of the county upon the settle
ment Of the accounts of the preceding
wear, and by the necessary expenditures
of the county for the ensuing year. IL Is
within the province of the Board OF Su-
pervisors TO determine what shall be the
necessary expenditures of the county for
each year. and within certain limits It's &C
ton is final and cannot be reviewed by any
other tribunal. But when the indebted
ness of the county for the preceding year
has been ascertained. and the amount OF
tho necessary expenditures forthe ensuing
year has been determined, the Board OF
Supervisors has no power to order coun-
ty levy. except to pay such Indebtedness
and such expenditures. A levy tor any
other purpose, unless specially authorized
by law. is Illegal.
IL follows, therefore, that If the Board
Of Supervisors fixes the county levy at an
amount largely in excess of what Ii neces-
sary to pay the Indebtedness of the county
for the preceding year, and to pay the ne
cessary expenditures of the county for the
ensuing year, such levy is illegal, and will
be set aside and annulled by the County
Court, upon appeal, to the extent of such
excess.