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and if a majority of the votes cast thereon be in favor of such increased levy, the council may levy the same; the amount of rate of such additional levy shall be named in the order of the council submitting the question to the voters. Provided, second, that in any city town or village, which has at the time this act goes into effect, an outstanding indebtedness, may lay an additional special levy of ten cents on each one hundred dollars valuation of the taxable property to pay off such outstanding indebtedness; such additional levy shall be designated as "a special levy for the payment of outstanding indebtedness," and shall only be levied in cases where there is an outstanding indebtedness represented by city, town or village orders, or bonds, and it shall not be continued after such outstanding indebtedness has been paid off and discharged.

It shall be unlawful for any city, town or village council to contract or attempt to contract any debt or liability against such city, town or village, or issue or cause to be issued any order or orders which cannot be paid out of the levy or levies of the fund against which such orders are issued for the current year; any member or members of any city, town or village council who shall violate the provisions of this act shall forfeit his office, and there shall be no liability upon the funds of such city, town or village on account of any such debt, obligation or contract.

CHAPTER 63.

(Senate Bill No. 75.)

AN ACT to amend and re-enact section twenty-nine of chapter

thirty-nine of the code of West Virginia, as last amended and reenacted by chapter forty-eight of the acts of the legislature of nineteen hundred and five, relating to county levies.

[Passed February 15, 1907. In effect ninety days from passage. Approved by the

Governor, February 21, 1907.) SEC.

SEC. 29. County court to make estimate and

counties with outstanding inlay levy; when ; estimate of ex

debtedness may lay additional penditures to be published; to

levy; county clerk to audit the consider objections raised by ;

indebtedness; unlawful to confixing rate of levy; increase levy

tract debt in excess of levy, etc. to be determined by election ;

Be it enacted by the Legislature of West Virginia:

That section twenty-nine of chapter thirty-nine of the code, as

last amended and re-enacted by chapter forty-eight of the acts of the legislature of nineteen hundred and five, be and the same is hereby amended and re-enacted so as to read as follows:

Sec. 29. The county court of every county shall, at a regular or special session of said court, held for the purpose on the first Tues. day in July of each year, proceed to make up an estimate of the amount necessary to be levied for the current fiscal year to cover all county debts and liabilities payable during each year, including the probable expenditures for county purposes and proper allowance for delinquent taxes, discount allowed on taxes paid on or before the thirtieth day of November, expenses of collection and contingencies; but deducting the money in the county treasury applicable to the service of the year, and county claims, the collection of which during the year may in their opinion, be relied upon; which estimate shall set forth the several heads of expenditures with the amount estimated as necessary under each head; the said court shall thereupon cause to be published in at least two newspapers of opposite politics in said county, if there be such, for at least three weeks, the said estimates of expenditures proposed to be levied for, and said special session of said court shall stand adjourned until said publications have been made; said county court shall on the first Tuesday after said publications have been made, reconvene, at which time it shall be the duty of said court to hear and consider any objections raised by the prosecuting attorney, state tax commissioner or any tax payer of said county to said proposed levy or any item thereof; and it shall be the further duty of said court to enter an order of record showing the objection of the prosecuting attorney, state tax commissioner or any tax payer or tax payers to the proposed levy, setting forth the reasons and grounds of said objections; and after said objections have been made and heard the said court shall thereupon reconsider the proposed original estimates, and if the objections to the same 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 said county court shall thereupon levy so many cents on every hundred dollars of the valuation of the property taxable in the county, according to the last assessment thereof, as will cover the estimated amount necessary to be raised for county purposes and as aforesaid approved during the fiscal year; but such levy

shall in no case exceed thirty-five cents on the one hundred dollars valuation of property; provided, first, that if the county court of any county shall be of the opinion that the maximum fixed by this proviso is insufficient for any year, it shall make up an itemized estimate of the expenses to be provided for in such year with the rate of levy in cents on each one hundred dollars on the valuation necessary to provide for the payment thereof, and may submit the question of an increased levy to the voters of the county at an election to be held therein on not less than thirty days published notice, and may make such rules and regulations as may be necessary for the holding of such election; and if a majority of the votes cast on the question of increased levy at such election be in favor of such levy, the county court may levy such amount stated in the notice of the election as necessary; provided, second, that any county which has at the time this act goes into effect, an outstanding indebtedness may lay an additional special levy of ten cents on each one hundred dollars valuation of the taxable property of such county for the purpose of paying off such outstanding indebted. ness; such additional levy shall be designated as "a special levy for the payment of outstanding indebtedness," and shall be levied in cases where there is an outstanding indebtedness represented by county orders, or other indebtedness for which orders have not been issued and are outstanding at the time this act may take effect, and it shall not be continued after such outstanding indebtedness has been paid off and discharged.

Before laying the special levy herein provided for or any part thereof, the county court of any county which has an outstanding indebtedness and desires to liquidate same by the laying of a special levy, shall within one year from the time this act goes into effect cause the same to be audited by the county clerk, in order to ascertain the amount thereof, and it shall be the duty of the county clerk to correctly audit and report the exact amount of indebtedness of said county represented by outstanding county orders, including the interest thereon, which interest shall be shown separately, and when the amount has been fully ascertained as aforesaid, the county court shall be authorized to lay said special levy, but not otherwise, which said outstanding indebtedness shall be paid out of said special levy laid for the purpose according to the priority of their dates; and when said outstanding indebtedness has been paid off and discharged, it shall be unlawful for the county

court of any county to contract or attempt to contract any debt or liability against the county, or issue or authorize to be issued any county orders which can not be paid out of the levy or levies of the fund against which such orders are drawn; and any member or members of said county court who shall violate the provisions of this act shall forfeit his office.

CHAPTER 64.

(Senate Bill No. 109.)

AN ACT to authorize grand lodges in West Virginia of the Knights

of Pythias, Independent Order of Odd Fellows, Ancient Free and Accepted Masons, Junior Order United American Mechanics, Improved Order of Red Men and other organizations of like character, to acquire and hold real estate in this state for the purpose of establishing, erecting and maintaining thereon homes and asylums for the care and support. of orphans and widows of deceased members, and of disabled and aged members of said organizations in indigent circumstances, respectively, limiting the quantity thereof; and to exempt same from taxation.

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Be it enacted by the Legislature of West Virginia:

Sec. 1. It shall be lawful for the Grand Lodges of the Knights of Pythias, Independent Order of Odd Fellows, Ancient Free and Accepted Masons, Junior Order United American Mechanics, Improved Order of Red Men and other. organizations of like character, to acquire by purchase, devise or gift, and hold the same for the purpose of establishing, erecting, and maintaining thereon homes or asylums for the care and support of orphans and widows of deceased members, and of disabled and aged members of said organizations in indigent circumstances, respectively, such quantity of real estate within this state, as shall be necessary, not exceeding three hundred acres of land in the aggregate, upon which to erect, construct and maintain such buildings as may be necessary to care for and maintain therein and thereon, all such persons as may be eligible to admission thereto; and all of said land to be cultivated, or otherwise utilized, for the benefit and support of such homes or asylums. And said real estate thus acquired together with such personal property as may be needed in the administration of the affairs of said homes or asylums shall be exempt from every species of taxation as long as used for the purpose of these homes or asylums.

Sec. 2. Each of such grand lodges desiring to establish such home or asylum shall adopt and prescribe such rules and regulations for the government and control thereof, as may be deemed wise by such grand body; and it shall appoint boards of directors, trustees, regents or commissioners, composed of a specified number of persons from its own membership, not fewer than five nor more than seven, to serve definite periods; which board shall have the management and control of such home or asylum, under the prescribed rules and regulations adopted by said body for the government thereof; said board of directors, trustees, regents or commissioners, shall organize by the election of a president, secretary and treasurer, and if necessary or expedient an executive committee, all from its own membership. Such boards shall be corporate bodies; may have a common seal, sue and be sued, plead and be impleaded, contract and be contracted with, take, hold and possess such real estate and personal property for the grand bodies respectively, as may be necessary for the use of said homes or asylums.

Sec. 3. Each board of directors, trustees, regents, or commissioners thus appointed by these grand bodies and others of like char. acter, as are mentioned in the title and first section of this act, and vested with corporate powers by the provisions of the second section of said act, shall be styled and known by such corporate name as may be designated and bestowed thereon by the grand body appointing or creating such board; and in this name it may take and hold the real estate and personal property as the said grand body shall direct, and in the manner prescribed in chapter fiftyseven of the code of this state.

Sec. 4. Be it further enacted: that any grand lodges enumerated in this act, or similar grand lodges heretofore incorporated as such grand lodge under the laws of this state, or which may here

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