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no event shall any part of such salaries and expenses be paid out of the public treasury if in excess of such fees and taxes collected on fertilizers. Should there be any excess from said taxes and fees on fertilizers, the same shall be appropriated as provided by law.

2. An emergency existing in securing the best efficiency in the department of agriculture, this act shall be in force from and after the first day of February, nineteen hundred and six.

CHAP. 3.-An ACT to amend and re-enact the fourteenth clause of section 183 of the Code of Virginia, as amended and re-enacted by an act entitled an act to amend and re-enact title 8 of the Code of Virginia, in relation to salaries, mileage, and other allowances, approved February 7, 1903.

Approved January 29, 1906.

1. Be it enacted by the general assembly of Virginia, That the fourteenth clause of section one hundred and eighty-three of the Code, as amended and re-enacted by the act entitled "an act to amend and reenact title eight of the Code of Virginia, in relation to salaries, mileage, and other allowances," approved February seventh, nineteen hundred and three, be amended and re-enacted so as to read as follows:

Fourteenth. Of superintendent of public instruction. The superintendent of public instruction, the sum of two thousand eight hundred dollars, and his necessary traveling expenses while engaged in the duties of his office, to be approved by the board of education, not to exceed in the aggregate five hundred dollars in any one year.

CHAP. 4.-An ACT to provide for the payment of contingent and incidental expenses of the general assembly, and to appropriate money for the same.

Approved January 29, 1906.

Whereas there are certain contingent and incidental expenses of the general assembly which cannot be provided for specifically and which must be paid; and

Whereas there has been no appropriation made to meet the same; and Whereas section one hundred and eighty-six of the Constitution provides that no money shall be paid out of the State treasury, except in pursuance of appropriations made by law, and section fifty of the Consti tution provides that no law shall be enacted except by bill; now, therefore,

1. Be it enacted by the general assembly of Virginia, That the auditor of public accounts be, and is hereby, directed to issue his warrant upon the treasurer of the State for such amounts as may be required for such contingent and incidental expenses as may be provided for by resolution either of the senate or house of delegates.

2. It is hereby made the duty of the clerk of the senate and clerk of the house of delegates, respectively, to keep an itemized account and statement, giving the name of each person receiving any money on account of any contingent or incidental expense authorized under any and all resolution or resolutions as may be hereafter adopted by their respective houses in reference to any contingent and incidental expense thereof; said itemized account and statement shall show also for what service or account, and have a reference to the resolution authorizing the same, and shall be appended to the end of the journal of their respective houses and published therewith as document "A."

3. It is hereby made the duty of the auditor of public accounts to keep a separate account of the contingent and incidental expenses of the senate and house of delegates of Virginia, respectively, as authorized by resolution as aforesaid, showing the amount expended under each resolution, and to include the same in his annual report to the governor and general assembly of Virginia.

4. To pay the expenses above referred to, there is hereby appropriated, out of any money in the treasury not otherwise appropriated, the sum of ten thousand dollars, one-half of which shall be set apart for the use of the senate, and the other half for the use of the house of delegates.

5. There being an emergency for the payment of said expenses, this act shall be in force from its passage.

CHAP. 5.-An ACT to provide for an enumeration of the inhabitants of the counties of Tazewell, Giles, and Bland.

Approved January 30, 1906.

Whereas it is proposed to form a new judicial circuit, to be known as the twenty-fifth circuit, to be composed in part of the county of Buchanan, which is now a part of the twenty-second judicial circuit; and

Whereas the remaining counties of said twenty-second judicial circuit, to-wit. the counties of Tazewell, Giles, and Bland, did not have by the last United States census forty thousand population, but it is believed the said counties now have at least forty thousand population: therefore, in order to ascertain the population of said counties,

1. Be it enacted by the general assembly of Virginia, That as soon as practicable after the passage of this act the judge of the twenty-second judicial circuit shall, by an order under his hand, to be entered in the proper order book of the respective counties of Tazewell, Giles, and Bland, appoint not exceeding three enumerators for each magisterial district in each of said counties, and he may, in his discretion, designate the bounds of the district of each enumerator.

2. The said enumerators shall, as soon as practicable after their appointment, take the oath of office prescribed by law and enter upon the discharge of their duties, and shall enumerate all the inhabitants of their respective districts and return duplicate lists thereof to the office of the clerk of the circuit court of their respective counties, to which lists shall

be attached the oath of the respective enumerators to the effect that said list embraces the names of all the inhabitants of his district, and none others, as he verily believes, which oath shall also set forth the number of days the said enumerator shall have been employed in taking said list.

3. When all of said lists shall have been received by said respective clerks, they shall each enumerate the same and file in his office one copy of said list, and shall forthwith certify and forward the other copy thereof to the judge of said court, who, when all of said lists have been received by him, shall transmit the same to the secretary of the Commonwealth.

4. The said enumerators shall be allowed the sum of three dollars ($3.00) per day for each day employed in said work, and the said judge shall draw his warrant upon the auditor of public accounts in favor of each of said enumerators for said sum, which shall be paid out of the public treasury.

5. It being desirable that the enumeration herein provided for shall be obtained as speedily as practicable, an emergency exists, and this act shall be in force from its passage.

CHAP. 6.—An ACT to appropriate the sum of seventy-four thousand dollars annually to the sinking fund, for the purpose of extinguishing the public debt of Virginia.

Approved February 7, 1906.

Whereas the act to provide for the settlement of the public debt of Virginia, approved February twentieth, eighteen hundred and ninetytwo, provides that in nineteen hundred and ten, and each year thereafter until nineteen hundred and thirty, there shall be set apart from the revenue collected from the property of the State an amount equal to one-half of one per centum upon the outstanding bonds issued under that act and the act of eighteen hundred and eighty-two, known as the Riddleberger act, to be applied by the commissioners of the sinking fund to the purchase or redemption of bonds issued under the two acts aforesaid, and that after nineteen hundred and thirty the amount thus set apart shall be one per centum upon said outstanding bonds; and

Whereas it is wise to anticipate these provisions and not wait until nineteen hundred and ten, but to appropriate to said sinking fund now and each year hereafter the amount thus specified to be used for the extinguishment of said debt; and

Whereas there has already been appropriated to said sinking fund, as provided in section four hundred and nineteen of the Code as amended, certain sums amounting approximately to forty-two thousand dollars annually; and

Whereas the amount necessary to increase the said annual sinking fund to a sum equal to one-half of one per centum of said outstanding bonds is approximately seventy-four thousand dollars; and

Whereas it is exceedingly desirable for the State to commence at once the retirement of its indebtedness as provided in the act of settlement, and thus demonstrate to the financial world the absolute stability of the credit of Virginia: therefore,

1. Be it enacted by the general assembly of Virginia, That the sum of seventy-four thousand dollars be, and the same is hereby, appropriated out of any money in the treasury of Virginia not otherwise appropriated to the sinking fund provided for in section four hundred and nineteen of the Code as amended, and the commissioners of the sinking fund are hereby directed to apply the same, together with other sums constituting the sinking fund as directed in section four hundred and twenty and four hundred and twenty-one of the Code as amended.

2. And the further sum of seventy-four thousand dollars is hereby appropriated, to be applied in like manner by said commissioners of the sinking fund during the fiscal year ending thirtieth September, nineteen hundred and eight.

3. The auditor of public accounts is hereby directed to draw his warrant in favor of the commissioners of the sinking fund for said respective amounts hereinabove appropriated.

4. The State of Virginia hereby declares its purpose to make provision for the annual reduction of its bonded indebtedness, to the end that its public debt may be extinguished by the time it matures without oppressive taxation upon its citizens and with due regard to the sacred obligations to its creditors.

CHAP. 7.-An ACT to amend and re-enact sections 419, 420, and 421 of an act to amend and re-enact title 12 of the Code of Virginia, in relation to the public debt, approved December 17, 1903, and sections 420 and 421, as amended by an act approved March 8, 1904.

Approved February 7, 1906.

1. Be it enacted by the general assembly of Virginia, That sections four hundred and nineteen, four hundred and twenty, and four hundred and twenty-one of the Code of Virginia, as amended and re-enacted by an act approved December twelve, nineteen hundred and three, entitled an act to amend and re-enact title twelve of the Code of Virginia, in relation to the public debt, and sections four hundred and twenty and four hundred and twenty-one, as amended and re-enacted by an act approved March eighth, nineteen hundred and four, be amended and re-enacted so as to read as follows:

$419. Sinking fund, of what constituted.-All damages which may hereafter be recovered by the State against defaulting revenue collectors; the stock owned by the State in and its entire claim against the Richmond, Fredericksburg and Potomac railroad company, including obligations or dues on account of unpaid dividends, together with all dividends, dues, or assessments hereafter made or to be made upon said railroad company and paid into the treasury of the State, and money which may be derived from the sale of any stocks and securities

now held in the treasury of Virginia belonging to the sinking fund, also current interest upon all bonds hereafter purchased for the sinking fund, and such sums as may be appropriated from time to time by the general assembly to the said fund, shall constitute the sinking fund of the State. $420. To be used in buying bonds for sinking fund.-All money in the treasury to the credit of the sinking fund shall, as soon as practicable after the same has been paid into the treasury to the credit of said fund, be applied by the commissioners to the purchase at market rates (not, however, exceeding the par value and accrued interest) of bonds issued under the act of February fourteen, eighteen hundred and eighty-two, or under the act of February twenty, eighteen hundred and ninety-two. $421. Meetings of the commissioners of the sinking fund; bonds to be bought by sealed bids, and bonds to be retired. The commissioners of the sinking fund shall, on the first day of July of each year, and at such other times as they may deem necessary, advertise in at least one daily newspaper published in the city of Richmond, New York, and Baltimore, that they will receive offers for the sale of such amount of the bonds issued under the act of February fourteenth, eighteen hundred and eighty-two, or February twentieth, eighteen hundred and ninety-two, as, in their judgment, the sum placed to their credit will enable them to purchase, and that such offers may be made up to and including a day named. All such offers shall be made in writing, shall be sealed, and shall be opened by said commissioners, or a majority of them, at a meeting previously agreed upon at noon, in the presence of the governor of the Commonwealth, or in the event of his absence, in the presence of the secretary of the Commonwealth: provided, that the said commissioners shall have authority to reject any and all bids made. All bonds purchased under this and the preceding section shall be listed on the minutes of the board, which list shall show the number and denomination of each bond purchased, and such bonds shall be immediately cancelled by said commissioners, and shall not be used again for any purpose, except that the interest thereon shall be paid regularly to the said sinking fund; and provided, that no coupon bond shall be purchased unless all unmatured interest coupons shall be attached thereto.

CHAP. 8.-An ACT to appropriate the sum of ten thousand dollars for certain improvement, buildings and acquisition of additional land at and for the Virginia school for the deaf and the blind.

Approved February 7, 1906.

1. Be it enacted by the general assembly of Virginia, That the sum of ten thousand dollars be, and the same is hereby, appropriated out of the public treasury from any money not otherwise appropriated for the purpose of improvement, building, and acquiring land at and for the Virginia school for deaf and blind, as follows:

1. For improvement in heating system, one thousand five hundred dollars, or so much thereof as necessary.

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