The Board of Commissioners of Valuation was created by an act passed by the General Assembly on 5 March 1900. Its members included the treasurer, the second auditor, and the auditor of public accounts. The board met to appoint local boards for each city and county. Each local board was to report every year to the commissioner of revenue for its locality the value of land and personal property, but on 29 March 1900 the Supreme Court of Appeals of Virginia declared the act unconstitutional and the boards disbanded.
From the description of Minute book, 1900. (Unknown). WorldCat record id: 122653735