ref: reel020213 date: 1947-06-17 content: COMMONWEALTH OF VIRGINIA. Office of the Attorney General. Richmond June 17, 1947.
Honorable Watkins M. Abbitt, Attorney for the Commonwealth, Appomattox, Virginia
My Dear Watt:
This is to reply to your letter of June 13, in which you request my opinion upon the authority of the board of supervisors to refund to the American Legion Post of Appomattox County a license tax collected by the County in connection with a carnival, in the holding of which the Legion Post participated.
I have been unable to find any statute which confers authority upon the board of supervisors to make a refund of such a tax, and, in the absence of such a statutory provision, it is my opinion that the board does not possess the authority to make the refund.
You also inquire whether or not the board of supervisors may donate money to the Legion Post.
On frequent occasions I have expressed the view that the Board of supervisors does not have authority to make donations unless it is for some specific purpose which the board finds to be in promotion of the general welfare of the county.
With best wishes, I am,
Sincerely yours,
Abram P. Staples, Attorney General
A COPY. chunkid: 19708 recordid: 728 page_number: 1