Virginia. Circuit Court.

The board of supervisors are the representatives of magisterial districts in which counties are divided. It is the basic governing body of the county. It has control over taxation, budgets, some appoinments and accounting. They meet in regular monthly public sessions. The budgets are prepared on past expenditures and estimated revenues, using information supplied by county department heads. Taxes to generate revenue to meet the budget are levied by the board of supervisors. County laws--called ordinances--may also be passed by the board of supervisors. This form of government came into existence with the constitution of 1869 when the counties were divived into a minimum of three townships each, with a popularly elected supervisor from each township. When the township system was abolished in 1875, it was replaced with magisterial districts. The types of records found in this series include accounts, ledgers, and supporting vouchers, warrants, and receipts, sometimes called claims allowed, agreements and contracts, correspondence, minutes, proceedings, and stub books. Frequently the broad category "Papers" is used and this covers all the administrative paperwork.