West Virginia Code § 19-8-2

Expenditure of appropriations; compliance with "Smith-Lever Act."
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All moneys levied or appropriated by the county court or the county board of education
under this article shall be expended upon orders of the county court or Board of Education
as other such county funds are expended, and a duplicate of all salary vouchers and expense
accounts shall be filed with the cooperative extension service of West Virginia University in
such form as will comply with the provisions of the act of Congress approveed May 8, 1914,
known as the "Smith-Lever Act," or any act of Congress amendatory thereof or
supplementary thereto, but no part of any money so appropriated shallr be used to
compensate any representative of West Virginia University or any other person, except the
persons employed under this article.

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