Subject to the provisions of section fifteen of this article, every bill passed by the Legislature shall, before it becomes a law, be presented to the governor. If he approves, he shall sign it, and thereupon it shall become a law; but if not, he shall return it, with his objections, to the house in which it originated, which house shall enter the objections at large upon its journal, and may proceed to reconsider the returned bill.

Notwithstanding the provisions of section fifty-one, article six of this constitution, any such bill may be reconsidered even if the Legislature is at the time in extended session for the sole purpose of considering the budget bill, as specified in said section fifty-one. If after any such reconsideration, a majority of the members elected to that house agree to pass the bill, it shall be sent, together with the objections of the governor to the other house, by which it may likewise be reconsidered, and if approved by a majority of the members elected to that house, it shall become a law, notwithstanding the objections of the governor.

If upon any such reconsideration the bill is amended and reenacted, then it shall be again sent to the governor and he shall act upon it as if it were before him for the first time. In all cases, the vote of each house shall be determined by yeas and nays to be entered on the journal. Any bill which shall not be returned by the governor within five days, Sundays excepted, after it shall have been presented to him shall be a law, in the same manner as if he had signed it, unless the Legislature shall, by adjournment sine die, prevent its return, in which case it shall be filed with his objections in the office of the secretary of state within fifteen days, Sundays excepted, after such adjournment, or become a law.

Governor's approval or disapproval of bills making appropriations of money. A bill passed by the Legislature making appropriations of money must be submitted to the governor for his approval or disapproval to the extent and only to the extent required by section fifty-one, article six of this constitution, and any provision therein contained as to such approval or disapproval shall govern and control as to any such bill. Vacancy in governorship, how filled. In case of the death, conviction or impeachment, failure to qualify, resignation, or other disability of the governor, the president of the Senate shall act as governor until the vacancy is filled, or the disability removed; and if the president of the Senate, for any of the above named causes, shall become incapable of performing the duties of governor, the same shall devolve upon the speaker of the House of Delegates; and in all other cases where there is no one to act as governor, one shall be chosen by joint vote of the Legislature.

Whenever a vacancy shall occur in the office of governor before the first three years of the term shall have expired, a new election for governor shall take place to fill the vacancy. Vacancies in other executive departments. If the office of secretary of state, auditor, treasurer, commissioner of agriculture or attorney general shall become vacant by death, resignation, or otherwise, it shall be the duty of the governor to fill the same by appointment, and the appointee shall hold his office until his successor shall be elected and qualified in such manner as may be prescribed by law.

The subordinate officers of the executive department and the officers of all public institutions of the state shall keep an account of all moneys received or disbursed by them, respectively, from all sources, and for every service performed, and make a semiannual report thereof to the governor under oath or affirmation; and any officer who shall wilfully make a false report shall be deemed guilty of perjury. Executive heads to make reports.

The subordinate officers of the executive department and the officers of all the public institutions of the state, shall, at least ten days preceding each regular session of the Legislature, severally report to the governor, who shall transmit such report to the Legislature; and the governor may at any time require information in writing, under oath, from the officers of his department, and all officers and managers of state institutions, upon any subject relating to the condition, management and expenses of their respective offices.

The officers named in this article shall receive for their services a salary to be established by law, which shall not be increased or diminished during their official terms, and they shall not, after the expirations of the terms of those in office at the adoption of this amendment, receive to their own use any fees, costs, perquisites of office or other compensation, and all fees that may hereafter be payable by law, for any service performed by any officer provided for in this article of the Constitution, shall be paid in advance into the state treasury.

The judicial power of the state shall be vested solely in a supreme court of appeals and in the circuit courts, and in such intermediate appellate courts and magistrate courts as shall be hereafter established by the Legislature, and in the justices, judges and magistrates of such courts.

Supreme court of appeals. The supreme court of appeals shall consist of five justices. A majority of the justices of the court shall constitute a quorum for the transaction of business.

CONSTITUTION OF THE REPUBLIC OF SOUTH AFRICA : Finance

The justices shall be elected by the voters of the state for a term of twelve years, unless sooner removed or retired as authorized in this article. The Legislature may prescribe by law whether the election of such justices is to be on a partisan or nonpartisan basis. Provision shall be made by rules of the supreme court of appeals for the selection of a member of the court to serve as chief justice thereof. If the chief justice is temporarily disqualified or unable to serve, one of the justices of the court designated in accordance with the rules of the court shall serve temporarily in his stead.

When any justice is temporarily disqualified or unable to serve, the chief justice may assign a judge of a circuit court or of an intermediate appellate court to serve from time to time in his stead. Supreme court of appeals; jurisdiction and powers; officers and employees; terms. The supreme court of appeals shall have original jurisdiction of proceedings in habeas corpus, mandamus, prohibition and certiorari. The court shall have appellate jurisdiction in civil cases at law where the matter in controversy, exclusive of interest and costs, is of greater value or amount than three hundred dollars unless such value or amount is increased by the Legislature; in civil cases in equity; in controversies concerning the title or boundaries of land; in proceedings in quo warranto, habeas corpus, mandamus, prohibition and certiorari; and in cases involving personal freedom or the constitutionality of a law.

It shall have appellate jurisdiction in criminal cases, where there has been a conviction for a felony or misdemeanor in a circuit court, and such appellate jurisdiction as may be conferred upon it by law where there has been such a conviction in any other court. In criminal proceedings relating to the public revenue, the right of appeal shall belong to the state as well as to the defendant. It shall have such other appellate jurisdiction, in both civil and criminal cases, as may be prescribed by law.

The court shall have power to promulgate rules for all cases and proceedings, civil and criminal, for all of the courts of the state relating to writs, warrants, process, practice and procedure, which shall have the force and effect of law. The court shall have general supervisory control over all intermediate appellate courts, circuit courts and magistrate courts.

The chief justice shall be the administrative head of all the courts. He may assign a judge from one intermediate appellate court to another, from one circuit court to another, or from one magistrate court to another, for temporary service.


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The court shall appoint an administrative director to serve at its pleasure at a salary to be fixed by the court. The administrative director shall, under the direction of the chief justice, prepare and submit a budget for the court. The officers and employees of the supreme court of appeals, including the clerk and the law librarian, shall be appointed and may be removed by the court. Their duties and compensation shall be prescribed by the court. The number, times and places of the terms of the supreme court of appeals shall be prescribed by law.

There shall be at least two terms of the court held annually. Writ of error, supersedeas and appeal; scope and form of decisions. A writ of error, supersedeas or appeal shall be allowed by the supreme court of appeals, or a justice thereof, only upon a petition assigning error in the judgment or proceedings of a court and then only after the court, or a justice thereof, shall have examined and considered the record and is satisfied that there probably is error in the record, or that it presents a point proper for the consideration of the court.

No decision rendered by the court shall be considered as binding authority upon any court, except in the particular case decided, unless a majority of the justices of the court concur in such decision. When a judgment or order of another court is reversed, modified or affirmed by the court, every point fairly arising upon the record shall be considered and decided; the reasons therefor shall be concisely stated in writing and preserved with the record; and it shall be the duty of the court to prepare a syllabus of the points adjudicated in each case in which an opinion is written and in which a majority of the justices thereof concurred, which shall be prefixed to the published report of the case.

The judge or judges of each circuit court shall be elected by the voters of the circuit for a term of eight years, unless sooner removed or retired as authorized in this article. The Legislature may prescribe by law whether the election of such judges is to be on a partisan or nonpartisan basis.

Upon the effective date of this article, each statutory court of record of limited jurisdiction existing in the state immediately prior to such effective date shall become part of the circuit court for the circuit in which it presently exists, and each such judge of such statutory court of record of limited jurisdiction shall thereupon become a judge of such circuit court.

During his continuance in office, a judge of a circuit court shall reside in the circuit of which he is a judge. The Legislature may increase, or other than during term of office decrease, the number of circuit judges within any circuit. The judicial circuits in existence on the effective date of this article shall remain as so constituted until changed by law, and the Legislature, at any session thereof held in the odd-numbered year next preceding the time for the full-term election of the judges thereof, may rearrange the circuits and may increase or diminish the number of circuits.

A judge of a circuit court in office at the time of any such change shall continue as a judge of the circuit in which he shall continue to reside after such change until his term shall expire, unless sooner removed or retired as authorized in this article.

Finance Bill

There shall be at least one judge for each circuit court and as many more as may be necessary to transact the business of such court. If there be two or more judges of a circuit court, provision shall be made by rules of such circuit court for the selection of one of such judges to serve as chief judge thereof. If the chief judge is temporarily disqualified or unable to serve, one of the judges of the circuit court designated in accordance with the rules of such court shall serve temporarily in his stead.

The supreme court of appeals shall provide for dividing the business of those circuits in which there shall be more than one judge between the judges thereof so as to promote and secure the convenient and expeditious transaction of such business. In every county in the state the circuit court for such county shall sit at least three times in each year. The supreme court of appeals shall designate the times at which each circuit court shall sit, but until this action is taken by the supreme court of appeals, each circuit court shall sit at the times prescribed by law.

If there be two or more judges of a circuit court, such judges may hold court in the same county or in different counties within the circuit at the same time or at different times. Circuit court; jurisdiction, authority and power. Circuit courts shall have control of all proceedings before magistrate courts by mandamus, prohibition and certiorari.


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  6. Circuit courts shall have original and general jurisdiction of all civil cases at law where the value or amount in controversy, exclusive of interest and costs, exceeds one hundred dollars unless such value or amount is increased by the Legislature; of all civil cases in equity; of proceedings in habeas corpus, mandamus, quo warranto, prohibition and certiorari; and of all crimes and misdemeanors. On and after January one, one thousand nine hundred seventy-six, the Legislature may provide that all matters of probate, the appointment and qualification of personal representatives, guardians, committees and curators, and the settlements of their accounts, shall be vested exclusively in circuit courts or their officers, but until such time as the Legislature provides otherwise, jurisdiction in such matters shall remain in the county commissions or tribunals existing in lieu thereof or the officers of such county commissions or tribunals.

    Circuit courts shall have appellate jurisdiction in all cases, civil and criminal, where an appeal, writ of error or supersedeas is allowed by law to the judgment or proceedings of any magistrate court, unless such jurisdiction is conferred by law exclusively upon an intermediate appellate court or the supreme court of appeals. Circuit courts shall also have such other jurisdiction, authority or power, original or appellate or concurrent, as may be prescribed by law.

    Subject to the approval of the supreme court of appeals, each circuit court shall have the authority and power to establish local rules to govern the court. Subject to the supervisory control of the supreme court of appeals, each circuit court shall have general supervisory control over all magistrate courts in the circuit. Under the direction of the chief justice of the supreme court of appeals, the judge of the circuit court, or the chief judge thereof if there be more than one judge of the circuit court, shall be the administrative head of the circuit court and all magistrate courts in the circuit.

    General provisions relating to justices, judges, and magistrates. All justices, judges and magistrates must be residents of this state and shall be commissioned by the governor. No person may hereafter be elected as a justice of the supreme court of appeals unless he has been admitted to practice law for at least ten years prior to his election, and no person may hereafter be elected as a judge of a circuit court unless he has been admitted to practice law for at least five years prior to his election.

    Justices, judges and magistrates shall receive the salaries fixed by law, which shall be paid entirely out of the state treasury, and which may be increased but shall not be diminished during their term of office, and they shall receive expenses as provided by law. The salary of a circuit judge shall also not be diminished during his term of office by virtue of the statutory courts of record of limited jurisdiction of his circuit becoming a part of such circuit as provided in section five of this article. Any justice of the supreme court of appeals and any judge of any circuit court, including any statutory court of record of limited jurisdiction which becomes a part of a circuit court by virtue of section five of this article, in office on the effective date of this article shall continue in office until his term shall expire, unless sooner removed or retired as authorized in this article: Provided, That as to the term of any judge of a statutory court of record of limited jurisdiction which does not expire on the thirty-first day of December, one thousand nine hundred seventy-six, the following provisions shall govern and control unless any such judges shall be sooner removed or retired as authorized in this article: No justice, judge or magistrate shall hold any other office, or accept any appointment or public trust, under this or any other government; nor shall he become a candidate for any elective public office or nomination thereto, except a judicial office; and the violation of any of these provisions shall vacate his judicial office.

    No justice of the supreme court of appeals or judge of an intermediate appellate court or of a circuit court shall practice the profession of law during the term of his office, but magistrates who are licensed to practice this profession may practice law except to the extent prohibited by the Legislature. If from any cause a vacancy shall occur in the office of a justice of the supreme court of appeals or a judge of a circuit court, the governor shall issue a directive of election to fill such vacancy in the manner prescribed by law for electing a justice or judge of the court in which the vacancy exists, and the justice or judge shall be elected for the unexpired term; and in the meantime, the governor shall fill such vacancy by appointment until a justice or judge shall be elected and qualified.

    If the unexpired term be less than two years, or such additional period, not exceeding a total of three years, as may be prescribed by law, the governor shall fill such vacancy by appointment for the unexpired term. Censure, temporary suspension and retirement of justices, judges and magistrates; removal.

    No justice, judge or magistrate shall be censured, temporarily suspended or retired under the provisions of this section unless he shall have been afforded the right to have a hearing before the supreme court of appeals, nor unless he shall have received notice of the proceedings, with a statement of the cause or causes alleged for his censure, temporary suspension or retirement, at least twenty days before the day on which the proceeding is to commence.

    No justice of the supreme court of appeals may be temporarily suspended or retired unless all of the other justices concur in such temporary suspension or retirement. When rules herein authorized are prescribed, adopted and promulgated, they shall supersede all laws and parts of laws in conflict therewith, and such laws shall be and become of no further force or effect to the extent of such conflict.

    A retired justice or judge may, with his permission and with the approval of the supreme court of appeals, be recalled by the chief justice of the supreme court of appeals for temporary assignment as a justice of the supreme court of appeals, or judge of an intermediate appellate court, a circuit court or a magistrate court. A justice or judge may be removed only by impeachment in accordance with the provisions of section nine, article four of this constitution.

    A magistrate may be removed from office in the manner provided by law for the removal of county officers. Clerks of circuit courts. The voters of each county shall elect a clerk of the circuit court, whose term of office shall be six years; his duties, responsibilities, compensation and the manner of removing him from office shall be prescribed by law. Whenever the clerk shall be so situated as to make it improper for him to act in any matter, a clerk to act therein shall be appointed by the judge of the circuit court or the chief judge thereof, if there be more than one judge of the circuit court.

    Vacancies shall be filled in the manner prescribed by law. A clerk of the circuit court in office on the effective date of this article shall continue in office until his term shall expire, unless sooner removed in the manner prescribed by law. The Legislature shall establish in each county a magistrate court or courts with the right of appeal as prescribed by law. Such courts shall be courts of record if so prescribed by law.

    The Legislature shall determine the qualifications and the number of magistrates for each such court to be elected by the voters of the county, and the Legislature may prescribe by law whether the election of such magistrates is to be on a partisan or nonpartisan basis: Provided, That any person in office as a justice of the peace of this state on the effective date of this article and who has served as a justice of the peace of this state for at least one year prior to such effective date shall, insofar as any qualifications established by the Legislature for the office of magistrate are concerned and notwithstanding the same, be deemed qualified for life to run for election as a magistrate of any such court: And provided further, That the Legislature shall not have the power to require that a magistrate be a person licensed to practice the profession of law, nor shall any justice or judge of any higher court establish any rules which by their nature would dictate or mandate that a magistrate be a person licensed to practice the profession of law.

    The magistrates of such courts shall hold their offices for the term of four years unless sooner removed or retired as authorized in this article. The Legislature shall also determine the number of officers to be selected for each such court and the manner of their selection. During his continuance in office a magistrate or officer of such a court shall reside in the county for which he is elected or selected.

    The Legislature shall prescribe by law for the filling of any vacancy in the office of a magistrate or officer of such court. The jurisdiction of a magistrate court shall extend throughout the county for which it is established, shall be uniform for all counties of the state and shall be subject to such regulations as to venue of actions and the counties in which process may be executed or served on parties or witnesses as may be prescribed by law. The times and places for holding such courts shall be designated or determined in such manner as shall be prescribed by law. Magistrate courts shall have such original jurisdiction in criminal matters as may be prescribed by law, but no person shall be convicted or sentenced for a felony in such courts.

    In criminal cases, the procedure may be by information or warrant of arrest, without presentment or indictment by a grand jury. Such courts shall have original jurisdiction in all civil cases at law wherein the value or amount in controversy, exclusive of interest and costs, shall not exceed fifteen hundred dollars, unless such amount and value shall be increased by the Legislature, except such civil matters as may be excluded from their jurisdiction by law; and, to the extent provided by law, in proceedings involving real estate when the title thereto is not in controversy.

    No judgment of a magistrate in any proceeding involving real estate or any right pertaining thereto shall bar the title of any party or any remedy therefor. The division of the business of a magistrate court in any county in which there shall be more than one magistrate of such court between the magistrates thereof so as to promote and secure the convenient and expeditious transaction of such business shall be determined in such manner or by such method as shall be prescribed by the judge of the circuit court of such county, or the chief judge thereof, if there be more than one judge of such circuit court.

    In a trial by jury in a magistrate court, the jury shall consist of six jurors who are qualified as prescribed by law. No magistrate or any officer of a magistrate court shall be compensated for his services on a fee basis or receive to his own use for his services any pecuniary compensation, reward or benefit other than the salary prescribed by law.

    The Legislature may provide for the establishment in incorporated cities, towns or villages of municipal, police or mayors' courts, and may also provide the manner of selection of the judges of such courts. Such courts shall have jurisdiction to enforce municipal ordinances, with the right of appeal as prescribed by law. Until otherwise provided by law, all such courts heretofore established shall remain and continue as now constituted, and with the same right of appeal, insofar as their jurisdiction to enforce municipal ordinances is concerned; but on and after January one, one thousand nine hundred seventy-seven, any other jurisdiction now exercised by such courts shall cease.

    No judge of a municipal, police or mayor's court or any officer thereof shall be compensated for his services on a fee basis or receive to his own use for his services any pecuniary compensation, reward or benefit other than the salary prescribed therefor.

    Issuance and execution of writs, warrants and process; admission to bail. The Legislature may designate the courts and officers or deputies thereof who shall have the power to issue, execute or serve such writs, warrants or any other process as may be prescribed by law, and may specify before what courts or officers thereof such writs, warrants or other process shall be returnable.

    The Legislature may also designate the courts and officers or deputies thereof who shall have the power to admit persons to bail. No person exercising such powers shall be compensated therefor on a fee basis. Parts of existing law effective. Except as otherwise provided in this article, such parts of the common law, and of the laws of this state as are in force on the effective date of this article and are not repugnant thereto, shall be and continue the law of this state until altered or repealed by the Legislature.

    Pending causes; transfer of causes; records. Until otherwise provided by law, all matters pending in any court on the effective date of this article shall remain and be prosecuted in the court in which they are pending. Whenever the jurisdiction, powers or duties of any court are terminated or changed, the Legislature shall provide by law for the transfer of all matters pending therein as to which the court shall not thereafter act, together with all of the records and papers pertaining thereto, to a court having jurisdiction, powers or duties as to such matters, and shall provide for the prosecution therein of such matters as if then and there pending.

    All records and papers pertaining to matters already disposed of in any court shall be preserved or disposed of in a manner prescribed by law. Offices phased out; effective date of article; certain provisions to be operable at time specified; effect of article on certain provisions of constitution.

    Notwithstanding the provisions of section one of this article, the office of justice of the peace, as heretofore constituted, shall continue until January one, one thousand nine hundred seventy-seven.


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    No person shall be elected to the office of justice of the peace or constable at the general election to be held in the year one thousand nine hundred seventy-six, and said offices shall cease to exist as of January one, one thousand nine hundred seventy-seven. This article shall take effect from the time of ratification, but in any case where it is specified in this article that a provision shall become operable on and after a certain date, such date shall govern and control as to the operable date of such provision.

    The provisions of this article shall supersede and prevail over all other provisions of this constitution which are expressly or impliedly in conflict or inconsistent therewith. There is hereby created under the general supervisory control of the supreme court of appeals a unified family court system in the state of West Virginia to rule on family law and related matters. Family courts shall have original jurisdiction in the areas of family law and related matters as may hereafter be established by law.

    Family courts may also have such further jurisdiction as established by law. Family court judges shall be elected by the voters for a term prescribed by law not to exceed eight years, unless sooner removed or retired as authorized in this article. Family court judges must be admitted to practice law in this state for at least five years prior to their election. Family court judges shall reside in the circuit for which he or she is a judge.

    The necessary number of family court judges, the number of family court circuits and the arrangement of circuits shall be established by law. Staggered terms of office for family court judges may also be established by law. The supreme court of appeals shall have general supervisory control over all family courts and may provide for the assignment of a family court judge to another court for temporary service.

    The provisions of section seven and eight of this article applicable to circuit judges shall also apply to family court judges. The voters of each county shall elect a surveyor of lands, a prosecuting attorney, a sheriff, and one and not more than two assessors, who shall hold their respective offices for the term of four years. Constables, coroners and overseers of the poor.

    There shall also be elected in each district of the county, by the voters thereof, one constable, and if the population of any district shall exceed twelve hundred, an additional constable, whose term of office shall be four years, and whose powers as such shall extend throughout their county. The assessor shall, with the advice and consent of the county court, have the power to appoint one or more assistants.

    Coroners, overseers of the poor and surveyors of roads, shall be appointed by the county court. The foregoing officers, except the prosecuting attorneys, shall reside in the county and district for which they shall be respectively elected. A person who has been elected or who has served as sheriff during all or any part of two consecutive terms shall be ineligible for the office of sheriff during any part of the term immediately following the second of the two consecutive terms.

    The person holding the office of sheriff when this section is ratified shall not be prevented from holding the office of sheriff during the term immediately following the term he is then serving. Malfeasance and misfeasance in office. The presidents of the county courts, the justices of the peace, sheriffs, prosecuting attorneys, clerks of the circuit and of the county courts, and all other county officers shall be subject to indictment for malfeasance, misfeasance, or neglect of official duty and upon conviction thereof, their office shall become vacant. Commissioning of officers not otherwise provided for.

    The Legislature shall provide for commissioning such of the officers herein mentioned, as it may deem proper, not provided for in this constitution, and may require any class of them to give bond with security for the faithful discharge of the duties of their respective offices. It shall further provide for the compensation, the duties and responsibilities of such officers, and may provide for the appointment of their deputies and assistants by general laws.

    Conservators of the peace. The president of the county court and every justice and constable shall be a conservator of the peace throughout his county. Formation of new counties. No new county shall hereafter be formed in this state with an area of less than four hundred square miles; nor with a population of less than six thousand; nor shall any county, from which a new county, or part thereof shall be taken, be reduced in area below four hundred square miles, nor in population below six thousand.

    Nor shall a new county be formed without the consent of a majority of the voters residing within the boundaries of the proposed new county, and voting on the question. The office of county court or tribunal in lieu thereof heretofore created is hereby continued in all respects as heretofore constituted, but from and after the effective date of this amendment shall be designated as the county commission and wherever in this constitution, the code of West Virginia, acts of the Legislature or elsewhere in law a reference is made to the county court of any county, such reference shall be read, construed and understood to mean the county commission.

    Except as otherwise provided in section eleven or thirteen of this article, there shall be in each county of the state a county commission, composed of three commissioners, and two of said commissioners shall be a quorum for the transaction of business. It shall hold four regular sessions in each year, and at such times as may be fixed and entered of record by the said commission. Provisions may be made by law for holding special sessions of said commissions. Terms of office of county commissioners. The commissioners shall be elected by the voters of the county, and hold their office for a term of six years, except that at the first meeting of said commissioners they shall designate by lot, or otherwise in such manner as they may determine, one of their number, who shall hold his office for a term of two years, one for four years, and one for six years, so that one shall be elected every two years; but no two of said commissioners shall be elected from the same magisterial district.

    If two or more persons residing in the same district shall receive the greater number of votes cast at any election, then only the one of such persons receiving the highest number shall be declared elected, and the person living in another district, who shall receive the next highest number of votes, shall be declared elected.

    Said commissioners shall annually elect one of their number as president. The commissioners of said commissions, now in office, shall remain therein for the term for which they have been elected, unless sooner removed therefrom, in the manner prescribed by law. Powers of county commissions. The county commissions, through their clerks, shall have the custody of all deeds and other papers presented for record in their counties, and the same shall be preserved therein, or otherwise disposed of, as now is, or may be prescribed by law.

    They shall also, under such regulations as may be prescribed by law, have the superintendence and administration of the internal police and fiscal affairs of their counties, including the establishment and regulation of roads, ways, bridges, public landings, ferries and mills, with authority to lay and disburse the county levies: Provided, That no license for the sale of intoxicating liquors in any incorporated city, town or village, shall be granted without the consent of the municipal authorities thereof, first had and obtained.

    Until otherwise prescribed by law, they shall, in all cases of contest, be the judge of the election, qualification and returns of their own members, and of all county and district officers, subject to such regulations, by appeal or otherwise, as may be prescribed by law. Such commissions may exercise such other powers, and perform such other duties, not of a judicial nature, as may be prescribed by law. Such existing tribunals as have been heretofore established by the Legislature to act as to police and fiscal matters in lieu of county commissions in certain counties shall remain and continue as now constituted in the counties in which they have been respectively established until otherwise provided by law, and they shall have and exercise the powers which the county commissions have under this article, and, until otherwise provided by law, such clerk as is mentioned in section twelve of this article shall exercise any powers and discharge any duties, heretofore conferred on, or required of, any such tribunal or the clerk of such tribunal respecting the recording and preservation of deeds and other papers presented for record and such other matters as are prescribed by law to be exercised and discharged by the clerk thereof.

    Clerk of county commission. The voters of each county shall elect a clerk of the county commission, whose term of office shall be six years. His duties and compensation and the manner of his removal shall be prescribed by law. But the clerks of said commissions, now in office, shall remain therein for the term for which they have been elected, unless sooner removed therefrom, in the manner prescribed by law.

    Reformation of county commissions. There are two types of motion that are subject to the financial veto. Any motion that, if passed as a resolution of the House, would have the force of law is subject to a financial veto. Only certain resolutions of the House relating to statutory regulations have legal effect—for example, those disallowing, amending or substituting regulations. In contradistinction to the former appropriation rule, the financial veto procedure applies to changes in revenue as well as to changes in expenditure.

    The effects of proposals for tax changes are considered in applying the financial veto procedure. This is a matter for the Government of the day to determine in the light of the circumstances of the time. Governments are expected to apply the procedure reasonably, although the ultimate judgement on whether to invoke it is theirs. Governments can take account of the cumulative effect of previous initiatives and current or proposed initiatives in deciding whether to exercise the veto.

    Equitable shares and allocations of revenue

    How the Government comes to the decision to invoke the financial veto is a matter for it. The Cabinet has issued instructions for the process to be followed by Ministers and officials in determining whether to invoke the procedure. The Treasury is responsible for co-ordinating advice to Ministers on the likely cost range of each non-ministerial parliamentary initiative that is proposed. The decision whether to exercise the financial veto is made in the first instance jointly by the Minister of Finance and the Minister whose portfolio or vote is affected by the initiative.

    Otherwise an amendment might be moved without any notice at all, rendering appraisal of its effects on the fiscal aggregates difficult, if not impossible. The financial veto is exercised by the Government certifying that it does not concur in a bill, amendment or motion because, in its view, the bill, amendment or motion would have more than a minor impact on its fiscal aggregates or on the composition of the vote.

    Which Minister signs a certificate is a matter for the Government to decide. Where there are several amendments to the same bill or proposed changes to the same vote, a single certificate can be issued in respect of the amendments or changes. In the case of an amendment proposed at the committee stage of a bill, the certificate cannot relate to part of the amendment; it may relate only to the entire amendment, as an amendment can only ever be wholly in order or out of order.

    The bill cannot be passed as long as that provision remains part of the bill and the bill remains subject to the certificate. A financial veto certificate must state with some particularity the nature of the claimed impact on the fiscal aggregates or on the composition of the vote, and why the Government does not concur in the bill, amendment or motion to which it relates.

    The certificate is open to debate when the bill, amendment or motion to which it relates is next considered by the House. A financial veto certificate is given by delivering it to the Clerk. It is announced to the House or the committee of the whole House by the Speaker or Chairperson as soon as reasonably practicable.

    In the case of a certificate relating to select committee amendments to a bill, to a bill awaiting third reading or to a motion of which notice has been given, the Speaker announces it forthwith, regardless of when the bill or motion is likely to be debated. In the case of amendments to a bill or changes to a vote, the Chairperson announces a financial veto certificate at the outset of the consideration of the clause or part to which it relates if a certificate has been received by the Chairperson by that time or, if one is received thereafter, as soon as this happens.

    A financial veto certificate may be withdrawn at any time by the Government so informing the Clerk in writing. A financial veto certificate prevents the bill, amendment or motion to which it relates being passed. In the case of a bill, no question for its third reading can be put if a financial veto certificate has been issued in respect of it or if one has been issued in respect of a provision that remains in the bill. Once the third reading debate is completed, a vetoed bill is discharged from the Order Paper, as no further transaction in the House is possible for the bill under the Standing Orders.

    In the case of select committee amendments, the amendments are omitted from the bill and cannot be again moved during the committee stage. In the case of a certificate relating to amendments at the committee stage, the amendments are out of order and no question is put on them, [66] though they can be debated during consideration of the clause or part to which they relate. Where a financial veto certificate relates to a new clause or a new part that has not yet been reached, the new clause or new part is out of order and there is no debate on it.

    If a financial veto certificate relating to a new clause or a new part is lodged while debate on that new clause or new part is under way, the new clause or new part is out of order and debate on it terminates at that point. In the case of a motion, including a motion for a change to a vote, the motion may be debated but no question is put on it at the end of the debate and it is ruled out of order. The issue of a financial veto certificate does not preclude the Speaker or Chair-person ruling on the acceptability of a motion or amendment on general procedural grounds.

    If a motion or amendment is out of order in any case, it may not be moved or debated. In these circumstances any financial veto certificate that has been issued is supererogatory. The fact that a certificate that is not needed has been issued does not permit a debate to take place that is prohibited on other grounds. The House has consistently appointed finance committees throughout its history, though they have generally been responsible for holding departments and agencies accountable for the expenditure of public money rather than playing a leading role in giving that authority in the first place.

    The other select committees were involved in this process by the committee referring individual votes to them for examination. The Finance and Expenditure Committee was first established in and took over the appropriation co-ordinating functions of the Public Expenditure Committee. At the same time, it was intended that much of the accountability work that had been carried out exclusively by the Public Expenditure Committee would be shared with the other subject select committees.

    The Finance and Expenditure Committee is established at the commencement of each Parliament. In the 51st Parliament it had 11 members drawn from five parties in the House. Following the introduction of the Budget or an Appropriation Bill proposing supplementary appropriations, the Estimates or Supplementary Estimates in question stand referred to the Finance and Expenditure Committee. The committee then refers votes to the other select committees or retains them itself for examination, as it sees fit; it can also separate individual appropriations from a vote and allocate them to different committees.

    The Finance and Expenditure Committee is specifically required to make a report on the budget policy statement, the fiscal strategy report and the economic and fiscal update, the statement on the long-term fiscal position, the investment statement, and the annual financial statements of the Government. In addition, soon after 1 July each year, the committee must allocate to the other committees or retain for itself the task of conducting an annual review of the performance in the previous year and current operations of each department, Office of Parliament, Crown entity, public organisation and State enterprise.

    Never miss a great news story! Get instant notifications from Economic Times Allow Not now. The envisioned inch TVs will retract automatically at the touch of a button like a garage door. Service tax is a tax levied by the government on service providers on certain service transactions, but is actually borne by the customers. It is categorized under Indirect Tax and came into existence under the Finance Act, In this case, the service provider pays the tax and recovers it from the customer.

    Service Tax was earlier levied on a specified list of services, but in th. Direct tax is a type of tax where the incidence and impact of taxation fall on the same entity. These are largely taxes on income or wealth. Income tax, corporation tax, property tax, inheritance tax and gift tax are examples of direct tax. Property tax is the annual amount paid by a land owner to the local government or the municipal corporation of his area.

    The property includes all tangible real estate property, his house, office building and the property he has rented to others. In India, the municipal corporation of a particular area assesses and imposes the property tax annually or semi annually. A nation is a sovereign entity. Any risk arising on chances of a government failing to make debt repayments or not honouring a loan agreement is a sovereign risk.

    Such practices can be resorted to by a government in times of economic or political uncertainty or even to portray an assertive stance misusing its independence. A government can resort to such practices by easily altering.

    Chapter 30 Public Finance

    The difference between total revenue and total expenditure of the government is termed as fiscal deficit. It is an indication of the total borrowings needed by the government. While calculating the total revenue, borrowings are not included.