{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3139.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3139.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3139.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3139.html"}],"law_id":82518,"edition_id":1,"section_id":82518,"structure_id":13045,"section_number":"58.1-3139","catch_line":"Treasurer not to deal in warrants","history":"Code 1950, \u00a7 58-927; 1984, c. 675.","full_text":"No treasurer, or any of his deputies, shall, either directly or indirectly, obtain by contract, purchase, barter or exchange, either for himself or any other person, or become the owner, in whole or in part, of any warrant drawn upon the treasury of his county or city or payable out of such treasury, other than a warrant lawfully payable to such treasurer or deputy. If any treasurer or deputy shall so contract for or purchase any such warrant, such treasurer shall not be allowed in his settlement the amount of the warrant, or any part thereof. This disallowance shall be in addition to the penalties prescribed in \u00a7 58.1-3144.","order_by":null,"text":{"0":{"id":295626,"text":"No treasurer, or any of his deputies, shall, either directly or indirectly, obtain by contract, purchase, barter or exchange, either for himself or any other person, or become the owner, in whole or in part, of any warrant drawn upon the treasury of his county or city or payable out of such treasury, other than a warrant lawfully payable to such treasurer or deputy. If any treasurer or deputy shall so contract for or purchase any such warrant, such treasurer shall not be allowed in his settlement the amount of the warrant, or any part thereof. This disallowance shall be in addition to the penalties prescribed in \u00a7 58.1-3144.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13045,"edition_id":1,"name":"Treasurers","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12705,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":256651,"object_type":"structure","relational_id":13045,"identifier":"2","token":"58.1\/III\/31\/2","url":"\/58.1\/III\/31\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12705,"edition_id":1,"name":"Local Officers","identifier":"31","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 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03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57925,"structure_id":13045,"section_number":"58.1-3123","catch_line":"Interpretation of \"treasurer.\"","url":"\/58.1-3123\/","token":"58.1\/III\/31\/2\/58.1-3123","metadata":false},{"id":59784,"structure_id":13045,"section_number":"58.1-3124","catch_line":"Where office of county treasurer to be maintained; providing suitable space","url":"\/58.1-3124\/","token":"58.1\/III\/31\/2\/58.1-3124","metadata":false},{"id":86278,"structure_id":13045,"section_number":"58.1-3125","catch_line":"Examination of treasurer's bond; when court to require new bond","url":"\/58.1-3125\/","token":"58.1\/III\/31\/2\/58.1-3125","metadata":false},{"id":68039,"structure_id":13045,"section_number":"58.1-3126","catch_line":"Bond of deputy; liability thereon","url":"\/58.1-3126\/","token":"58.1\/III\/31\/2\/58.1-3126","metadata":false},{"id":61207,"structure_id":13045,"section_number":"58.1-3127","catch_line":"Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection","url":"\/58.1-3127\/","token":"58.1\/III\/31\/2\/58.1-3127","metadata":false},{"id":74094,"structure_id":13045,"section_number":"58.1-3127.1","catch_line":"Treasurer to collect all amounts to be received by any department or agency of political subdivision","url":"\/58.1-3127.1\/","token":"58.1\/III\/31\/2\/58.1-3127.1","metadata":false},{"id":62076,"structure_id":13045,"section_number":"58.1-3128","catch_line":"Power to summon taxpayers and other persons; penalty","url":"\/58.1-3128\/","token":"58.1\/III\/31\/2\/58.1-3128","metadata":false},{"id":58338,"structure_id":13045,"section_number":"58.1-3128.1","catch_line":"Authority to require production of sales and use tax information","url":"\/58.1-3128.1\/","token":"58.1\/III\/31\/2\/58.1-3128.1","metadata":false},{"id":63625,"structure_id":13045,"section_number":"58.1-3129","catch_line":"Destruction of paid tax tickets; other tax tickets; records","url":"\/58.1-3129\/","token":"58.1\/III\/31\/2\/58.1-3129","metadata":false},{"id":66097,"structure_id":13045,"section_number":"58.1-3130","catch_line":"Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification","url":"\/58.1-3130\/","token":"58.1\/III\/31\/2\/58.1-3130","metadata":false},{"id":86565,"structure_id":13045,"section_number":"58.1-3131","catch_line":"Warrants; recordkeeping requirements; release of information","url":"\/58.1-3131\/","token":"58.1\/III\/31\/2\/58.1-3131","metadata":false},{"id":82382,"structure_id":13045,"section_number":"58.1-3132","catch_line":"How warrants paid; receivable for levies","url":"\/58.1-3132\/","token":"58.1\/III\/31\/2\/58.1-3132","metadata":false},{"id":69768,"structure_id":13045,"section_number":"58.1-3133","catch_line":"Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts","url":"\/58.1-3133\/","token":"58.1\/III\/31\/2\/58.1-3133","metadata":false},{"id":54329,"structure_id":13045,"section_number":"58.1-3134","catch_line":"Warrants must be presented within two years","url":"\/58.1-3134\/","token":"58.1\/III\/31\/2\/58.1-3134","metadata":false},{"id":56949,"structure_id":13045,"section_number":"58.1-3135","catch_line":"Statement of accounts of treasurer","url":"\/58.1-3135\/","token":"58.1\/III\/31\/2\/58.1-3135","metadata":false},{"id":69454,"structure_id":13045,"section_number":"58.1-3136","catch_line":"Audits of treasurers upon termination of office","url":"\/58.1-3136\/","token":"58.1\/III\/31\/2\/58.1-3136","metadata":false},{"id":73211,"structure_id":13045,"section_number":"58.1-3137","catch_line":"County treasurer's annual settlement; final settlement","url":"\/58.1-3137\/","token":"58.1\/III\/31\/2\/58.1-3137","metadata":false},{"id":72942,"structure_id":13045,"section_number":"58.1-3138","catch_line":"Delivery of books, tax tickets, and other materials to successor treasurer or court clerk","url":"\/58.1-3138\/","token":"58.1\/III\/31\/2\/58.1-3138","metadata":false},{"id":82518,"structure_id":13045,"section_number":"58.1-3139","catch_line":"Treasurer not to deal in warrants","url":"\/58.1-3139\/","token":"58.1\/III\/31\/2\/58.1-3139","metadata":false},{"id":70934,"structure_id":13045,"section_number":"58.1-3140","catch_line":"Remedy for failure to pay such warrants","url":"\/58.1-3140\/","token":"58.1\/III\/31\/2\/58.1-3140","metadata":false},{"id":77908,"structure_id":13045,"section_number":"58.1-3141","catch_line":"Treasurer or other person shall not use public money except as provided by law","url":"\/58.1-3141\/","token":"58.1\/III\/31\/2\/58.1-3141","metadata":false},{"id":68165,"structure_id":13045,"section_number":"58.1-3142","catch_line":"Interest on a fund belongs to the fund; exception","url":"\/58.1-3142\/","token":"58.1\/III\/31\/2\/58.1-3142","metadata":false},{"id":74861,"structure_id":13045,"section_number":"58.1-3143","catch_line":"Reserved","url":"\/58.1-3143\/","token":"58.1\/III\/31\/2\/58.1-3143","metadata":false},{"id":59314,"structure_id":13045,"section_number":"58.1-3144","catch_line":"Penalties","url":"\/58.1-3144\/","token":"58.1\/III\/31\/2\/58.1-3144","metadata":false},{"id":63503,"structure_id":13045,"section_number":"58.1-3145","catch_line":"How treasurer may secure final discharge from liability","url":"\/58.1-3145\/","token":"58.1\/III\/31\/2\/58.1-3145","metadata":false},{"id":79628,"structure_id":13045,"section_number":"58.1-3146","catch_line":"Rule to show cause in such case; notice and hearing thereon","url":"\/58.1-3146\/","token":"58.1\/III\/31\/2\/58.1-3146","metadata":false},{"id":79889,"structure_id":13045,"section_number":"58.1-3147","catch_line":"Appeal","url":"\/58.1-3147\/","token":"58.1\/III\/31\/2\/58.1-3147","metadata":false},{"id":59326,"structure_id":13045,"section_number":"58.1-3148","catch_line":"City charters not affected by particular provisions","url":"\/58.1-3148\/","token":"58.1\/III\/31\/2\/58.1-3148","metadata":false},{"id":61681,"structure_id":13045,"section_number":"58.1-3149","catch_line":"Money received to be deposited","url":"\/58.1-3149\/","token":"58.1\/III\/31\/2\/58.1-3149","metadata":false},{"id":54105,"structure_id":13045,"section_number":"58.1-3150","catch_line":"Duties of depository officers","url":"\/58.1-3150\/","token":"58.1\/III\/31\/2\/58.1-3150","metadata":false},{"id":76239,"structure_id":13045,"section_number":"58.1-3151","catch_line":"County finance board","url":"\/58.1-3151\/","token":"58.1\/III\/31\/2\/58.1-3151","metadata":false},{"id":72377,"structure_id":13045,"section_number":"58.1-3152","catch_line":"Organization and procedure of board","url":"\/58.1-3152\/","token":"58.1\/III\/31\/2\/58.1-3152","metadata":false},{"id":65215,"structure_id":13045,"section_number":"58.1-3153","catch_line":"Compensation for the citizen member of the county finance board","url":"\/58.1-3153\/","token":"58.1\/III\/31\/2\/58.1-3153","metadata":false},{"id":84063,"structure_id":13045,"section_number":"58.1-3154","catch_line":"Selection and approval of depositories","url":"\/58.1-3154\/","token":"58.1\/III\/31\/2\/58.1-3154","metadata":false},{"id":66696,"structure_id":13045,"section_number":"58.1-3155","catch_line":"Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth","url":"\/58.1-3155\/","token":"58.1\/III\/31\/2\/58.1-3155","metadata":false},{"id":73891,"structure_id":13045,"section_number":"58.1-3156","catch_line":"County finance boards may direct treasurer to invest under certain circumstances","url":"\/58.1-3156\/","token":"58.1\/III\/31\/2\/58.1-3156","metadata":false},{"id":60098,"structure_id":13045,"section_number":"58.1-3157","catch_line":"Repealed","url":"\/58.1-3157\/","token":"58.1\/III\/31\/2\/58.1-3157","metadata":false},{"id":71229,"structure_id":13045,"section_number":"58.1-3158","catch_line":"Duties of treasurers","url":"\/58.1-3158\/","token":"58.1\/III\/31\/2\/58.1-3158","metadata":false},{"id":83181,"structure_id":13045,"section_number":"58.1-3159","catch_line":"Reserved","url":"\/58.1-3159\/","token":"58.1\/III\/31\/2\/58.1-3159","metadata":false},{"id":65015,"structure_id":13045,"section_number":"58.1-3160","catch_line":"Monthly report of treasurer to board","url":"\/58.1-3160\/","token":"58.1\/III\/31\/2\/58.1-3160","metadata":false},{"id":60912,"structure_id":13045,"section_number":"58.1-3161","catch_line":"Interest on deposits","url":"\/58.1-3161\/","token":"58.1\/III\/31\/2\/58.1-3161","metadata":false},{"id":77759,"structure_id":13045,"section_number":"58.1-3162","catch_line":"Disbursement of money deposited","url":"\/58.1-3162\/","token":"58.1\/III\/31\/2\/58.1-3162","metadata":false},{"id":80982,"structure_id":13045,"section_number":"58.1-3163","catch_line":"No liability for loss of funds deposited in accordance with article","url":"\/58.1-3163\/","token":"58.1\/III\/31\/2\/58.1-3163","metadata":false},{"id":69589,"structure_id":13045,"section_number":"58.1-3164","catch_line":"Institution of proceedings","url":"\/58.1-3164\/","token":"58.1\/III\/31\/2\/58.1-3164","metadata":false},{"id":71077,"structure_id":13045,"section_number":"58.1-3165","catch_line":"Suspension of officer proceeded against, appointment of substitute","url":"\/58.1-3165\/","token":"58.1\/III\/31\/2\/58.1-3165","metadata":false},{"id":59166,"structure_id":13045,"section_number":"58.1-3166","catch_line":"Substitute officer continues in office upon removal of predecessor","url":"\/58.1-3166\/","token":"58.1\/III\/31\/2\/58.1-3166","metadata":false},{"id":71225,"structure_id":13045,"section_number":"58.1-3167","catch_line":"Reserved","url":"\/58.1-3167\/","token":"58.1\/III\/31\/2\/58.1-3167","metadata":false},{"id":73556,"structure_id":13045,"section_number":"58.1-3168","catch_line":"When treasurers to pay state revenue into state treasury","url":"\/58.1-3168\/","token":"58.1\/III\/31\/2\/58.1-3168","metadata":false},{"id":84751,"structure_id":13045,"section_number":"58.1-3169","catch_line":"Interest chargeable against treasurer for failure to pay over revenue","url":"\/58.1-3169\/","token":"58.1\/III\/31\/2\/58.1-3169","metadata":false},{"id":71303,"structure_id":13045,"section_number":"58.1-3170","catch_line":"Reserved","url":"\/58.1-3170\/","token":"58.1\/III\/31\/2\/58.1-3170","metadata":false},{"id":77521,"structure_id":13045,"section_number":"58.1-3171","catch_line":"Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice","url":"\/58.1-3171\/","token":"58.1\/III\/31\/2\/58.1-3171","metadata":false},{"id":56435,"structure_id":13045,"section_number":"58.1-3172","catch_line":"Lien of judgment and execution in such proceeding","url":"\/58.1-3172\/","token":"58.1\/III\/31\/2\/58.1-3172","metadata":false},{"id":72967,"structure_id":13045,"section_number":"58.1-3172.1","catch_line":"Remote access to nonconfidential public records maintained by treasurer; fees","url":"\/58.1-3172.1\/","token":"58.1\/III\/31\/2\/58.1-3172.1","metadata":false}],"previous_section":{"id":72942,"structure_id":13045,"section_number":"58.1-3138","catch_line":"Delivery of books, tax tickets, and other materials to successor treasurer or court clerk","url":"\/58.1-3138\/","token":"58.1\/III\/31\/2\/58.1-3138","metadata":false},"next_section":{"id":70934,"structure_id":13045,"section_number":"58.1-3140","catch_line":"Remedy for failure to pay such warrants","url":"\/58.1-3140\/","token":"58.1\/III\/31\/2\/58.1-3140","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3139\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":59314,"section_number":"58.1-3144","catch_line":"Penalties","order_by":null,"url":"\/58.1-3144\/"}],"permalink":{"id":256725,"object_type":"law","relational_id":82518,"identifier":"58.1-3139","token":"58.1\/III\/31\/2\/58.1-3139","url":"\/58.1-3139\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3139\/","token":"58.1\/III\/31\/2\/58.1-3139","dublin_core":{"Title":"Treasurer not to deal in warrants","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3139","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No treasurer, or any of his deputies, shall, either directly or indirectly, obtain by <span class=\"dictionary\">contract<\/span>, purchase, barter or exchange, either for himself or any other person, or become the owner, in whole or in part, of any warrant drawn upon the treasury of his county or city or payable out of such treasury, other than a warrant lawfully payable to such treasurer or deputy. If any treasurer or deputy shall so <span class=\"dictionary\">contract<\/span> for or purchase any such warrant, such treasurer shall not be allowed in his <span class=\"dictionary\">settlement<\/span> the amount of the warrant, or any part thereof. This disallowance shall be in addition to the penalties prescribed in \u00a7&nbsp;<a class=\"law\" title=\"Penalties\" href=\"\/58.1-3144\/\">58.1-3144<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTREASURER NOT TO DEAL IN WARRANTS (\u00a7 58.1-3139)\n\nNo treasurer, or any of his deputies, shall, either directly or indirectly,\nobtain by contract, purchase, barter or exchange, either for himself or any\nother person, or become the owner, in whole or in part, of any warrant drawn\nupon the treasury of his county or city or payable out of such treasury, other\nthan a warrant lawfully payable to such treasurer or deputy. If any treasurer or\ndeputy shall so contract for or purchase any such warrant, such treasurer shall\nnot be allowed in his settlement the amount of the warrant, or any part thereof.\nThis disallowance shall be in addition to the penalties prescribed in \u00a7\n58.1-3144.\n\nHISTORY: Code 1950, \u00a7 58-927; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}