said engineer, surveyer, corporation, town, city, county, State or United States government, and to dispense with any other survey work which in its judgment can be omitted without prejudice to the rights of any party whose lands are affected.

(1920, p. 607. In force March 22, 1920.)

Sec. 1759. This section is not unconstitutional as creating a private corporation by special law. Strawberry, etc., v. Starbuck, 124 Va. 71, 97 S. E. 362.

So much of the drainage act (chapter 332, Acts 1914) as provides that the board of drainage commissioners shall be a body corporate and possess such powers as usually pertain to corporations, might be rejected as surplusage, for it is perfectly clear, under the general rules for the construction of such statutes as well as from the very next paragraph in the section, that this provision adds nothing whatever to the powers conferred upon such boards, and that no power whatever is conferred except the specific powers granted by the various sections of the act. The act itself in detail prescribes the entire authority and jurisdiction of the board and drainage commissioners. Strawberry, etc., v. Starbuck, 124 Va. 71, 97 S. E. 362.

See note to section 1737, herein.

Sec. 1771. Assessment tax roll and amount to be assessed.

After the contract for the work of construction of the improvement has been let, the board of drainage commissioners shall ascertain the total cost of the improvement, including damages awarded to be paid to owners of land, all costs of incidental expenses, and including a reasonable attorney's fee to counsel for petitioners for conducting the proceedings on behalf of the petitioners, the amount of such fee to be fixed by the court and also including an amount sufficient to pay the necessary expenses of maintaining the improvement for a period of three years after the completion of the work of construction, after deducting therefrom any special assessments made against any railroad or highway, and thereupon the board of drainage commissioners, under the hand of the chairman and secretary of the board, shall certify to the clerk of the circuit court the said total cost, ascertained as aforesaid; and the said certificate shall be forthwith recorded in the drainage record and open to inspection of any landowner in the district.

The board of drainage commissioners shall immediately prepare, in duplicate, the assessment rolls, or drainage tax lists, giving thereon the names of the owners of land in the district, so far as can be ascertained from the public records, or, if necessary, from the survey made by the drainage engineer, a brief description of the several tracts of land assessed, and the amount of the assessment against each tract of land. The first of these assessment rolls shall provide assessments sufficient for the payment of interest on the bond issue to accrue the third year after their issue, and the instalment of principal to fall due at the expiration of the third year after the date of issue, together with such amounts as shall have to be paid for collection and handling of the same. The second assessment roll shall make like provision for the fourth year; the third for the fifth year; and in like manner for each succeeding year, and in each year commencing with maturity of

the bonds the tax levied shall be one hundred and ten per centum of the maturing principal and interest of the bonds, in this manner providing for the payment of maturing principal and interest on the bonds one year in advance. Each of said assessment rolls shall specify the times when collectable, and be numbered in their order, and the amount assessed against the several tracts of land shall be in accordance with the benefits received, as shown by the classification of ratio of assessments made by the board of viewers. These assessment rolls shall be signed by the chairman of the board of drainage commissioners and by the secretary of the board. One copy of each of the said assessment rolls shall be filed with the drainage record and one copy shall be delivered to the county treasurer, or treasurers of the county or counties in which the lands are located, after the clerk of the circuit court in which the petition was filed has appended thereto an order directing the collection of said assessments, and the said clerk is hereby authorized and directed to make and append said order, and the said assessments shall thereupon have the force and effect of a judgment as in the case of State and county taxes. These assessments shall constitute a first and paramount lien upon the lands assessed with the payment thereof, second to State, county and district taxes, and levies, and shall be collected in the same manner by the same officers as the State and county taxes are collected. The said assessments shall be due and payable on the first Monday in September in each year, and if the same shall not be paid in full by the thirty-first day of December following, it shall be the duty of the county treasurer or treasurers of the county or counties in which said lands are located to sell the land or lands so delinquent. The sale of lands for failure to pay such assessments shall be made at the court-house door of the county in which the lands are situated, between the hours of ten o'clock in the forenoon and four o'clock in the afternoon of the first Monday in February of each year; and if for any necessary cause the sale cannot be made on that date, the sale may be continued from day to day for not exceeding four days, or the lands may be readvertised and sold on the first Monday in March succeeding, during the same hours, without any further order therefor. In all other respects, except as to time of sale of land, the existing law as to the collection of State and county taxes shall have application to the collection of drainage assessments under this chapter. It shall be the duty of the treasurer of the county in which the land is located and without any previous order from the board of drainage commissioners, out of the amount received by him as aforesaid, to provide and pay the instalment of interest at the time and place as evidenced by the coupons attached to said bonds, and also to pay the annual instalments of the principal due on said bonds at the time and place as evidenced by the said bonds; namely, so far as they affect and are liens, by virtue of this chapter, upon the lands in his county, and any county treasurer shall be guilty of a misdemeanor, if he shall wilfully fail to

make prompt payments of the said interest and principal upon said. bonds, and shall likewise be liable in a civil action for all damages which may accrue either to the board of drainage commissioners or the holder of said bonds, to either of both of which a right of action is hereby given.

(1920, p. 607. In force March 22, 1920.)

Section 29 and 32 of the drainage act (Acts 1914, chapter 332), which provide for assessments against lands in the district and the issuance of bonds of the districts, and for levying assessments for the payment of the bonds, are not violative of article 12, section 170 of the Constitution of 1902, which provides. "Except in cities and towns no such taxes or assessments for local public improvements shall be imposed upon abutting landowners." Strawberry, etc., v. Starbuck, 124 Va. 71, 97 S. E. 362.

Sec. 1774. Bond issue.

At the expiration of fifteen days after publication of notice of bond issue, the board of drainage commissioners may issue bonds of the drainage district for an amount equal to the total cost of the improvement, including all costs as allowed under the terms of this chapter. less such amounts as shall have been paid in cash to the county treasurer, or treasurers, plus an amount sufficient to pay interest on the bond issue for the three years next following the date of issue. These bonds shall bear not more than six per centum interest per annum, payable semi-annually, and shall be paid within thirty years, the first instalment of principal shall mature at the expiration of three years from the date of issue. The board of drainage commissioners may sell these bonds at such price as may be approved by the court and devote the proceeds to the payment of the work as it progresses, and to the payment of the interest on said bonds for the three years next following the date of issue, and to the payment of the other expenses of the district provided for in this chapter, including a reasonable attorney's fee to counsel for conducting the proceedings, the amount of such fee to be fixed by the court. The proceeds from such bonds shall be for the exclusive use of the levee or drainage district specified on their face, and the bonds shall be numbered by the board of drainage commissioners and recorded in the drainage record, which record shall set out specifically the lands embraced in the district on which the tax has not been paid in full, which land is to be assessed as hereinafter provided. If any instalment of principal or interest represented by the said bond shall not be paid at the time and in the manner when the same shall become due and payable, and such default shall continue for a period of six months, the holder or holders of such bond or bonds upon which default has been made shall have a right of action against said drainage district or the board of drainage commissioners of said district, wherein the court may issue a writ of mandamus against the said drainage districts, its officers, including the county treasurer, or treasurers, directing the levying of a tax or special assessment as herein provided, and the collection of same, in such sum as may be necessary to meet any unpaid instalment of principal and interest and costs of action, and such other remedies

are hereby vested in the holder or holders of such bond or bonds in default as may be authorized by law; and the right of action is hereby vested in the holder or holders of such bond or bonds upon which default has been made, authorizing them to institute suit against any officer on his official bond for failure to perform any duty imposed by the provisions of this chapter. The official bond of any county treasurer shall be liable for the faithful performance of the duties herein assigned him. Such official bonds may be increased by the board of supervisors of any county or the board or party having such authority.

The bonds and coupons issued under and by authority of this and other sections of this chapter shall be exempt from all county or municipal taxation or assessment, direct or indirect, general or special, whether imposed for purposes of general revenue or otherwise, and the interest thereon shall not be subject to taxation as for income, nor shall said bonds and coupons be subject for taxation when constituting a part of the surplus of any bank, trust company, or other corporation, but when constituting a part of such surplus shall be deducted from the total assets in order to ascertain the taxable value of such shares. (1920, p. 607. In force March 22, 1920.)

See note to section 1771, herein.

Sec. 1781. Drainage proceedings to which chapter applicable.

This chapter, as amended, shall apply to all drainage proceedings which may be pending when this amendatory act takes effect, and to all drainage districts theretofore established for which the bonds of said districts have not been issued at the said time, so far as the same may be applicable, unless the parties elect to continue to proceed under the provisions of this chapter existing on the day before this amendatory act becomes effective; but if such election be not made, any drainage district receiving the benefits of any amendment of this chapter of the Code shall thereafter be governed by all the provisions of the said chapter as amended.

This chapter shall, subject to the qualification contained in the preceding paragraph of this section, apply to parts or stages of drainage proceedings which have been instituted but not yet completed, including duties imposed upon the board of drainage commissioners, the court, the county treasurer or treasurers and others after the confirmation of the final report of the board of viewers; provided, the same are not inconsistent with the preceding acts, decrees and orders in any pending proceeding; but no vested right heretofore acquired shall be impaired.

(1920, p. 607. In force March 22, 1920.)

Sec. 1799. Powers and duties of commissioner of labor.

The commissioner of labor shall have power to take and preserve testimony, examine witnesses, administer oaths, and under proper restriction enter any public institution of the State, and any factory, store, workshop, laundry, or mine, and interrogate any person em

ployed therein or connected therewith, or the proper officer of a corporation, or file a written or printed list of interrogatories and require full and complete answers to the same, to be returned under oath within thirty days of the receipt of said list of questions.

He shall have general supervision and control of the bureau of labor and industrial statistics and shall have authority to appoint such assistants as may be necessary to carry out the objects and purposes of the bureau.

He shall secure the enforcement of all laws relating to the inspection of factories, mercantile establishments, mills, workshops, and commercial institutions in the State and to aid him in this work shall have power to appoint such factory inspectors and other assistants as may be necessary. The duties of such inspectors and other assistants shall be prescribed by the commissioner of labor.

The commissioner of labor, his assistants and factory inspectors shall visit and inspect at reasonable hours, as often as practicable, the factories, mercantile establishments, mills, workshops and commercial institutions in the State, where goods, wares, or merchandise are manufactured, purchased, or sold, at wholesale or retail. The commissioner of labor shall report in writing to the governor annually concerning the work of his department, with such other information and with such recommendations as he may deem proper.

It shall be the duty of the commissioner of labor to enforce the provisions of this chapter, and to prosecute all violations of law relating to the inspection of factories, mercantile establishments, mills, workshops and commercial institutions in this State before any justice of the peace or court of competent jurisdiction.

It shall be the duty of the Commonwealth's attorney of the proper county or city, upon the request of the commissioner of labor, or any of his assistants or deputies, to prosecute any violation of law, which is made the duty of said commissioner of labor to enforce.

(1922, p. 607. In force June 18, 1922.)

Sec. 1802. Fine for refusing to answer proper interrogatories.

If any person, who may be sworn to give testimony, shall wilfully fail or refuse to answer any legal and proper question propounded to him concerning the subject of such examination as indicated in section seventeen hundred and ninety-nine, or if any person, to whom a written or printed list of such interrogatories has been furnished by the commissioner of labor, shall neglect or refuse to fully answer and return the same under oath, or if any person in charge of any factory, mill, workshop, laundry, mercantile or manufacturing establishment shall refuse admission to, or obstruct in any manner the inspection of such establishment or the proper performance of the authorized duties of the commissioner of labor or any of his assistants or any factory inspector, or other duly authorized representative of the bureau of labor and industrial statistics, he shall be guilty of misdemeanor,