elections, the voting upon said question shall be by ballot, and those voting for the adoption of this chapter shall have written or printed upon their ballots the words "For adoption of new method of paving streets" and those voting against said chapter shall have written or printed upon their ballots the words "Against the adoption of new method of paving streets." The said election shall be conducted and the returns thereof made and the result declared in the same manner provided for holding, ascertaining and declaring the result of other city elections within said municipality. Sec. 18. All acts and parts of acts, whether special or general, and all provisions of any act incorporating any city, town or village or amending the charter of same and which are in conflict with the provisions of this act so far as it applies to the manner of providing for the grading, curbing, paving, sewering and otherwise improving the streets and alleys of any municipal corporation or the issuing of bonds to secure funds for paying for the same, are to that extent repealed. (House Bill No. 17.) CHAPTER 9. AN ACT to regulate the rate and manner of laying levies for taxation in counties, magisterial and school and independent school districts, and municipal corporations, and to provide penalties for the illegal expenditure of public moneys, incurring of illegal obligations and the laying of illegal levies by any tax-levying body, and for the distribution of a portion of the school fund. [Passed February 19, 1908. In effect ninety days from passage. ruary 26, 1908.] Sec. 1. 2. County courts, boards of education What county court to ascertain; to Sec. 3. Approved Feb special bridge levy in what counties. What board of education to ascertain to make up intemized statements; what statements to contain; statements to be published and posted; session to adjourn until when: to re-convene for what purpose; rate of levy to be fixed by board; if board maintains high school what then; when levies may be incrased: if maximum levy for teachers fund does not produce sufficient revenue, what then; when salaries of teachers may be fixed above the minimum: balance of genera! school fund withheld from per capita distribution; how disposed of. Be it enacted by the Legislature of West Virginia: Sec. 1. The county court of every county, the board of education of every school district and independent school district, and the common council of every municipal corporation, shall hold a session on the second Tuesday in August in each year, for the transaction of business generally, and especially for the transaction of business as herein required. Statement and levies made by county courts. Ta 1909 Sec. 2. At such session the county court shall ascertain the condition of the fiscal affairs of the county, and make up an itemized 6,5/6 statement thereof, which shall set forth in detail: (a) The amount due, and the amount that will become due and collectible, from every source, except from the levy of taxes to be made for the year, during the current fiscal year, to the county as a whole and to the road fund and any other fund of any district of the county; (b) The debts and demands owed by the county as a whole, and the debts and demands payable out of the road or other fund of any district thereof, including debts and demands that will become due and payable during the year by the county as a whole or out of the funds of any district thereof, including interest on any indebtedness, funded or bonded or otherwise; (c) All other expenditures, under the several heads of expenditures to be made and payable out of the levy of the current fiscal year, whether by the county as a whole or out of the road fund or other fund of any district thereof, including cost of collection of taxes and other claims, and proper allowance for delinquent taxes and contingencies. The said statement shall also set forth the total amount necessary to be raised by the levy of taxes for the current fiscal year, the assessed value of the property of the county, personal, real estate, and the property assessed by the board of public works, the rate of such levy proposed on the property of the county as a whole, and on the property in each district for district funds, and on the property in each municipal corporation. A copy of such statement duly certified by the clerk of the court, shall be published twice (at least one week intervening between the publications) in two newspapers of general circulation published in the county, and of opposite politics. If there be but one newspaper published in the county, the publication shall be made therein. The session shall then stand adjourned until the fourth Tuesday in August, at which time it shall convene; and it shall then be the duty of said court to hear and consider any objections made orally or in writing, by the prosecuting attorney, by the state tax commissioner or his representative, or by any taxpayer of the county, to said estimate and proposed levy, or any item thereof. It shall be the duty of the court to enter an order of record showing the objections so made, setting forth the reasons and grounds for such objections. But the failure of any officer or taxpayer to offer objection as herein provided shall not preclude him from pursuing any legal remedy necessary to correct any levy laid by any tribunal named in this act. After said objections have been made and heard, the court shall thereupon reconsider the proposed original estimate and proposed rate of levy; and if the objections thereto or any part thereof appear to be well taken, the court shall correct the same accordingly, and it shall thereupon be approved, and when approved shall, with the order approving it, be entered by the clerk in the proper record book. The county court shall thereupon levy so many cents on every one hundred dollars of valuation of the taxable property in the county, according to the last assessment thereof, as will produce the amount shown by the statement approved necessary to be raised for county purposes during the fiscal year, and it shall levy so many cents on every one hundred dollars of valuation of the taxable property in any district of the county, according to the last assessment thereof, as will produce the amount shown by said statement necessary to be raised by taxation upon the property of said district during the fiscal year: provided, first, that the aggregate of the levies so made for county purposes and district purposes shall not exceed, for the year nineteen hundred and eight, in the county, or in any district or municipal corporation therein, the sum of thirtyfive cents on each one hundred dollars of said valuation; and shall not exceed after the said year the sum of thirty cents on each hundred dollars of said valuation: provided, second, that in any county where the aggregate valuation of the taxable property in any year is less than two and one-half times that of the year nineteen hundred and four, and the county court is of the opinion that the maximum rate of levy herein named is insufficient, with other funds and revenues, for all county and district road purposes, and is further of opinion. that it is not expedient to submit to the voters the question of additional levy as provided in section five, or of special levy as provided in section six, the county court may for any such year lay a levy in cents on each one hundred dollars of such taxable property of such portion of one hundred and four cents as the aggregate of the taxable property in the year nineteen hundred and four bears to the aggregate thereof in the year for which such levy is to be laid; as, for instance, to illustrate: In any such case, where the said aggregate in such year is double that of the year nineteen hundred and four, the maximum levy in any such county and district thereof for such year shall not exceed fifty-two cents on each one hundred dollars of said valuation for said purposes: provided, third, that the county court of any county having no debt, bonded or funded or otherwise, and which does not lay a levy exceeding that prescribed in the first proviso of this section, may in the year nineteen hundred and eight lay a levy not exceeding ten cents on each one hundred dollars of valuation of the taxable property of the county, to be called special bridge levy, for the purpose of building bridges; and such levy may be continued for four successive years after said year of nineteen hundred and eight. The fund arising from such levy shall be used for the purpose herein designated, and no other. Statement and levies by boards of education. Sec. 3. At its session held on the second Tuesday in August, as aforesaid, the board of education of every district or independent school district shall ascertain the condition of the fiscal affairs of the district, and make up an itemized statement thereof, which shall set forth in detail: (a) The separate amounts due the building fund and the teachers' fund of the district, and the amounts that will become due thereto and collectible during the current fiscal year, from every source, including the amount to be received from the general school fund, but excepting the amount that will be produced by the levy of taxes to be made for the year; (b) The debts and demands owed by the district, and the debts and demands that will become due and payable during the current fiscal year, including interest on any indebtedness, funded or bonded or otherwise, distinguishing between those payable out of the building. fund and those payable out of the teachers' fund; (c) All other expenditures, under the several heads of expenditures, to be made and payable out of the funds of the district for the current fiscal year, distinguishing between those payable out of the building fund and those payable out of the teachers' fund, and including the cost of collection of taxes and other claims, with proper allowance for delinquent taxes and contingencies. Said statement shall also set forth the separate amounts necessary to be raised for each of said funds by the levy of taxes for the current fiscal year, and the proposed rates of levy of taxes, in cents on each one hundred dollars of assessed value, on the taxable property of the district for each of said funds; and also the aggregate of the taxable property of the district, stating separately the assessed value of personal property, of real estate, and of the property assessed by the board of public works. A copy of such statement duly certified by the secretary of the board, shall be published as provided in section two, and posted in each post office in the district at least eight days before an adjourned meeting of the board to be held on the fourth Tuesday in August; at which time the board shall reconvene and proceed in all respects as provided in section two. After having entered the said statement, as finally approved, in its book of record of proceedings, the board shall thereupon levy as many cents on each one hundred dollars of the assessed valuation of the property of the district, according to the last assessment thereof, as will produce the amount shown by the said statement necessary to be raised for the building fund, and levy in like manner the amount as shown by said statement to be necessary for the teachers' fund to continue the schools in such district for the term of six months or for a longer term where such may be established by or according to law: provided, first, that the levy for the building fund shall not exceed fifteen cents on each one hundred dollars of said valuation for the year nineteen hundred and eight, and shall not |