Sec. 12. The term "public moneys," as used in this act, shall 2 include all money which by law the sheriff in his capacity as such, 3 and as treasurer of the county and districts, is authorized to col4 lect, receive and disburse for public purposes, including state, 5 county, districts, school districts, independent school districts and 6 municipalities. The term "county court," shall include all tri7 bunals in lieu thereof. Sec. 13. If any sheriff shall wilfully fail, refuse or neglect 2 to comply with the requirements and provisions hereof, he shall 3 be guilty of a misdemeanor, and upon conviction thereof shall be 4 fined not exceeding five hundred dollars, or confined in the county 5 jail not exceeding six months, or both, and shall forfeit his office. 6 When the sheriff shall have fully complied with all the provisions 7 of this act, he shall not be held personally liable on account of any 8 loss that the county or any district may sustain by reason of the 9 default or failure of any such depository that has given bond ap10 proved by the county court. Sec. 14. It shall be unlawful for any sheriff or member of a 2 county court to demand or receive any gift, reward, token, or 3 thing of value from any county depository, or from any bank or 4 trust company, for naming, designating or accepting it as a county 5 depository. It shall also be unlawful for any person who is a 6 candidate for the office of sheriff, or member of a county court, 7 either for the nomination, or election to the office after nomina8 tion, to demand or receive any gift, reward, token, or thing of 9 value from any bank or trust company eligible for designation as 10 a county depository. Upon conviction for any violation of this 11 section, the person convicted shall be fined not more than five 12 hundred dollars or confined in the county jail not exceeding six 13 months, or both, at the discretion of the court, and in addition. 14 thereto shall forfeit his office. Sec. 15. The sheriff of the county shall receive, collect and 2 disburse all school money for the county and the several districts 3 therein. But, before receiving or collecting any such school money, 4 he shall give in addition to his bond as collector of the state and 5 county taxes, a bond with such security to be approved by the 6 county court or other tribunal in lieu thereof, in a penalty of not 7 less than twenty thousand nor more than one hundred thousand 8 dollars, said amount to be fixed by the county court or other tri9 bunal in lieu thereof. 10 Section one hundred and thirty-seven, chapter twenty-seven, 11 acts one thousand nine hundred and eight, relating to sheriffs' 12 bonds, as treasurer for school moneys, in so far as inconsistent 13 with this section, is hereby repealed. Sec. 16. All acts or parts of acts inconsistent herewith are 2 hereby repealed. But this act shall not be effective until July first, 3 one thousand nine hundred and sixteen. CHAPTER 85. (House Bill No. 8.) AN ACT to amend and re-enact sections eight and nine of chapter nine, acts of the legislature of one thousand nine hundred and eight (sections eight and nine of chapter twenty-eight-a, serial sections 881 and 882 of the code of 1913) relating to rate and manner of laying levies, special debt levy, provisions as to certain funds, and certain acts prohibited, and penalties. [Passed February 4, 1915. In effect ninety days from passage. Became a law without the Governor's approval.] SEC. 8. un Counties, magisterial or school dis- a Be it enacted by the Legislature of West Virginia: That sections eight and nine of chapter nine of the acts of the legislature of one thousand nine hundred and eight (sections eight and nine of chapter twenty-eight-a, serial sections 881 and 882 of the code of 1913) relating to rate and manner of laying levies, special debt levy, provisions as to certain funds, and certain acts prohibited and penalties, be amended and re-enacted so as to read as follows: Section 8. If any county or any magisterial district or 2 any school district or any independent school district or any mu 3 nicipal corporation have outstanding unpaid orders on the treas 4 ury thereof, or unsatisfied judgments, which orders were issued or 5 which judgments were recovered previous to the first day of July in 6 the year one thousand nine hundred and fifteen, the amount where7 of is so considerable that it is impracticable to discharge the same 8 out of the proceeds of the regular levy, and the county court or 9 board of education or common council, as the case may be, deem it 10 inadvisable to submit to the voters of the county, district or munici11 pality the question of an additional levy as provided in section 12 five, such court, board, or council may lay a levy in addition to 13 said regular levy, to be called "special debt levy," not exceeding 14 twenty cents on each one hundred dollars of the valuation of the 15 taxable property of the county, district, or municipality, as the 16 case may be, according to the last assessment of such property, 17 and continue such levy for as many years as may be necessary to 18 pay off such debt, and the interest that may accrue thereon, 18-a but not not longer. The net amount produced by any 19 such levy, or by any additional levy authorized by section five, 20 or by any special levy authorized by section six, shall not be used 21 for any other purpose, as to such special debt levy than for the 22 payment of such debt, or as to such additional or special levy than 23 for the purpose or purposes named in the order submitting the ques24 tion to the voters. The treasurer of each of such funds shall keep 25 an accurate account of the same separately from other funds. If, 26 after paying off such debts or effecting the object of said addi27 tional levy or of said special levy, any balance remains of any of 28 said funds, the same shall, first, revert to the sinking fund of the 29 county, or of the magisterial district, or independent school dis 30 trict, or of the municipal corporation, as the case may be; or, sec31 ondly, if there be no such sinking fund, it shall, in case the fund 32 was raised by taxes levied throughout the county, revert to the 33 fund for general purposes of the county; if the fund was raised 34 by taxes levied on the property of a school district or independent 35 school district, said balance shall revert to the teachers' fund of 36 the district; if the fund was raised by taxes levied on the prop37 erty of a municipal corporation, said balance shall revert to the 38 fund for general purposes of the municipality; and in case of a 39 magisterial district, said balance shall revert to the road fund there40 of; provided, however, that before any such special debt levy may 41 be laid as provided for in this section, the same shall be submitted 42 to and approved by the state tax commissioner. Before giving his 43 approval, the state tax commissioner shall require a certified state44 ment or list showing in detail the orders and judgments, including 45 names of payees and amounts thereof intended to be paid by such 46 levy. The approval of the state tax commissioner shall be in 47 writing and filed with the clerk, secretary or recorder of the 48 county court, board of education or municipality, as the case may 49 be; and provided, further, that the right to lay such levy shall 50 expire with the fiscal year ending June thirtieth, one thousand 51 nine hundred and eighteen; and provided, further, that the own52 ers or holders of such orders or judgments, which represent such 53 indebtedness, shall file the same with the clerk of the county 54 court, secretary of board of education or recorder of the munici55 pality, as the case may be, and it shall be the duty of every such 56 clerk, secretary or recorder to list such evidences of indebtedness 57 in the order in which presented, giving the number, the date, the 58 payee, the amount thereof and the date when presented to the 59 sheriff for payment, and the present owner or holder; and it shall 60 be his further duty to make four copies of such list, one of which 61 shall be retained in his office, one certified to the state tax com62 missioner, one to the sheriff or other treasurer of the fiscal body, 63 one to the county court and one to the board of education or 64 council before the first levy term of said bodies for the first fiscal 65 year next following the making of said lists; and that such listed 66 orders of indebtedness shall be paid in the order in which they 67 are so filed, out of the said special debt levy as hereinbefore pro68 vided; and all persons or corporations owning or holding such 69 evidences of indebtedness as the owner, pledgee, assignee or as col70 lateral security, who shall fail to present the same for listing with 71 said officers before the levy term in the year one thousand nine hun72 dred and seventeen, shall be forever barred from bringing any suit, 73 action or proceeding for the purpose of collecting the same. No sher 74 iff or other treasurer of any fiscal body herein named shall apply any 75 part of the special debt levy hereby authorized except in payment 76 of the listed orders or evidences of debt hereinbefore provided for, 77 and in the order as herein provided for. And no sheriff or other 78 treasurer shall pay any order, draft or judgment, issued or re79 covered before July first, one thousand nine hundred and fifteen, 80 out of any funds in his hands except the special debt fund herein 81 provided for, whenever the same is laid as herein provided for. Sec. 9. It shall be unlawful for any county court, board 2 of education, or council of a municipal corporation, or other body 3 charged with the administration of the fiscal affairs of any county, 4 school district or independent dis.rict, or municipality, to expend 5 any money or to incur any obligation or indebtedness which such 6 tribunal is not expressly authorized by law to expend or to incur. 7 Nor shall any such tribunal make any contract, express or im8 plied, the performance of which, in whole or in part, would in9 volve the expenditure of money in excess of funds legally at the 10 disposal of such tribunal, nor issue or authorize to be issued any cer11 tificate, order or other evidence of indebtedness which cannot be 12 paid out of the levy for the current year, or out of the fund 13 against which it is issued. Nor shall any such tribunal attempt 14 to lay any levy the rate whereof shall exceed the rate specified by 15 law. Any indebtedness created, contract made or order or draft 16 issued in violation hereof, shall be void and of no effect, and any 17 money received thercon may be recovered from the person re18 ceiving the same by the fiscal body who created, made or issued 19 the indebtedness, contract, order or draft. 20 Any member of any such tribunal, or any officer or person, 21 who, in violation of any of the provisions of this act, shall expend 22 any money, or incur any debt or obligation, or make or partici23 pate in the making of any such contract, or be a party thereto in 24 any official capacity, or issue or cause to be issued any such cer25 tificate, order or other evidence of indebtedness, shall be person26 ally liable therefor, both jointly and severally, and an action may 27 be maintained therefor by the state, or by any county, municipal 28 corporation, district or person prejudiced thereby, in any court of 29 competent jurisdiction. Any such member, officer or person who 30 shall negligently or wilfully violate the provisions of this act shall 31 be guilty of a misdemeanor, and upon conviction thereof shall be |