Commonwealth’s Attorney.

See under Officers of Courts.

County Clerk.

Also Clerk of the Circuit Court elected by the people for term of eight years.

Duties.  See under Officers of Courts.

A clerk of the county or a clerk of a court is an officer who does writing of various kinds, such as keeping records of public business, records of court proceedings, making out writs or bonds, or copies of court papers or documents.  Many of the duties of clerks of counties and courts are mentioned in previous sections.

Treasurer.

Elected by the people for four years.  Salary, commissions.

Duties.  Shall receive the State revenues and the county (or city) levies, and account for and pay over the same as provided by law; shall keep his office at the county seat; shall receive taxes from July 1st to December 1st; after that add five per cent. and collect; shall settle with the Auditor of Public Accounts by December 15th, final settlement June 15th; may be required to make monthly settlements; in cities of Richmond, Lynchburg, and Petersburg, shall make weekly settlements; may distrain for taxes; shall post delinquent list; must reside in the county; shall not hold any other elective office; shall not own any warrant against the county or city; shall not lend out any public money, or use it for any purpose other than such as is provided by law; shall report violations of the revenue laws.  Must reside in the county or city for which he is elected.

The state revenues are the taxes received for the State; the county levies are the taxes levied—­that is, raised or collected—­ for county purposes.  These moneys the State treasurer must pay over as the law provides—­that is, directs.  The money collected for the county he must pay out for various public purposes relating to the county, but before making such payments he must have a warrant (written authority to pay) from the Board of Supervisors.  The money he receives for the State he must pay to the auditor of public accounts.

The time for the receiving of taxes is from July 1st to December 1st each year.  An addition of five per cent. is made to taxes not paid by the latter date.  The treasurer must settle with the auditor by December 15th—­that is, he must by that time have paid over to him all moneys received for the State.  By June 15th he must make a final settlement This means that he must settle for all taxes paid to him since December 15th, and furnish lists of those who have failed to pay.  Besides county treasurers there are city treasurers. (See also under Government of Cities and Towns)

If any person fail or refuse to pay taxes assessed upon him, the treasurer may distrain his property to recover the amount.  To distrain is to seize property for debt due. (To assess is to fix or name a certain amount as a tax on property, or to value property with the object of fixing a tax upon it) A person who fails or neglects or refuses to pay his taxes is called a delinquent, a word that means one who fails to perform his duty.