Public expenditures

1915
An ACT to authorize the board of supervisors of Norfolk county to borrow a sum not to exceed two hundred and fifty thousand dollars, for the purpose of purchasing and improving roads and bridges in said county, and to issue bonds therefor, secured by deed of trust or other lien on the interest of said county in the Norfolk county ferries; to provide for the payment of said bonds, to create and authorize a commission to dispense the funds so obtained, and authorize the circuit court of said county, or the judge thereof in vacation, to appoint the members of said commission.
An ACT to amend and re-enact sections 8 and 9 of an act entitled an act to raise revenue for the support of the government and public free schools and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution
An ACT to create a road board for Haytokah magisterial district of Nottoway county, and to provide for the working and repairing of roads in such district.
An ACT to amend and re-enact section 1 of an act entitled an act authorizing cities and towns to impose taxes for their purposes at the respective rates now authorized to each of them by laws, plus an additional rate of twenty-five cents on each one hundred dollars of assessed value of such property as they are not prohibited from taxing by general law and except upon property upon which a maximum rate for local purposes is fixed by a general law, approved the 18th day of February, 1915, so as to add an additional section thereto providing an emergency clause.
An ACT to direct and require the board of supervisors of Norfolk county to advertise, issue and sell the bonds authorized by the provisions of an act entitled an act to authorize the board of supervisors of Norfolk county to borrow a sum not to exceed two hundred and fifty thousand dollars, for the purpose of purchasing and improving roads and bridges in said county, and to issue bonds therefor, secured by deed of trust or other lien on the interest of said county in the Norfolk county ferries; to provide for the payment of said bonds, to create and authorize a commission to dispense the funds so obtained, and authorize the circuit court of said county, or the judge thereof in vacation, to appoint the members of said commission, approved February 1, 1915.
An ACT to amend and re-enact an act to amend and re-enact section four of an act entitled an act to provide for working and keeping in repair the public roads and bridges of the county of Washington and to authorize the board of supervisors to borrow money by the issue of bonds and to build bridges and macadamize the roads of said county and to authorize the qualified voters of the said county to vote on the question as amended
An ACT to amend and re-enact section twenty-two of an act entitled an act to amend and re-enact an act entitled an act to provide for opening and keeping in repair the public roads of Pulaski county
An ACT to amend and re-enact an act entitled an act to amend and re-enact section 525 of the Code of Virginia as heretofore amended
An ACT to authorize Northampton county to borrow money and issue bonds for a sum not exceeding fifty thousand dollars ($50,000) for the purpose of building, improving and maintaining the public roads of Eastville magisterial district in said county.
An ACT to amend and re-enact section 1048 of chapter 44 of the Code of Virginia, as heretofore amended.
An ACT to amend and re-enact an act entitled an act to extend the time for collecting taxes accounted for by the city and county treasurers and not returned delinquent
An ACT to amend and re-enact section 33 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution, approved April 16, 1903, as amended by an act approved March 12, 1908.
An ACT to amend and re-enact section 15 of an act entitled an act to repeal the charter of the town of Smithfield and to grant a new charter to the said town, which took effect February 17, 1900.
An ACT authorizing cities and towns to impose taxes for their purposes at the respective rates now authorized to each of them by law, plus an additional rate of twenty-five cents on each one hundred dollars of assessed value of such property as they are not prohibited from taxing by general law and except upon property upon which a maximum rate for local purposes is fixed by a general law.
An ACT to amend and re-enact section 12 of an act approved March 16, 1910, entitled an act to amend and re-enact sections 6 and 12 of an act entitled an act to annex additional territory to the city of Norfolk, and provide for the government of said annexed territory, approved March 14, 1902.
An ACT to amend and re-enact section 63 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution, approved April 16, 1903, and acts amendatory thereof.
An ACT to amend and re-enact section 20 of an act approved January 30, 1888, entitled an act to amend and re-enact an act entitled an act to incorporate the town of South Boston, in the county of Halifax, fixing a maximum town levy and a maximum capitation tax for said town.
An ACT relating to the issuance of fire insurance policies through an underwrighters’ agency, and providing a penalty for its violation.
An ACT to appropriate the sum of twenty-one thousand dollars to the State normal and industrial school for women at Radford.
An ACT to amend and re-enact sections 23, 24 and 26 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution, approved April 16, 1903, and acts amendatory thereof.
An ACT to authorize the city of Norfolk to issue bonds to refund certain certificates of debt.
An ACT to create a State advisory board on taxation and county and city boards of review of assessments, to define the powers and duties of such boards, to fix the compensation of their members, and to appropriate money to carry out the provisions of this act, to provide for the review of reports of purchases by merchants and the review of the annual returns and assessments of intangible personal property, income and money by certain officials and fixing their compensation therefor, and to provide penalties for the violation of this act, and to repeal an act entitled an act to create a State advisory board on taxation and county and city boards of review of assessments, to define the powers and duties of such boards, to fix the compensation of their members and to appropriate money to carry out the provisions of this act, to provide for the review of assessments on intangible personal property, income and money by certain officials, and fixing their compensation therefor, and to provide penalties for the violation of this act, approved February 16, 1915.
An ACT to appropriate a sum of money, not to exceed $600.00, for the relief of needy Confederate women of Virginia who are not upon the State pension rolls, and who are not inmates of any Confederate, independent or church home or charitable institution.
An ACT to empower the council of the town of Brookneal in the county of Campbell to issue and sell bonds for the purpose of building, repairing and maintaining streets, sidewalks and water mains, provided that the question of such bond issue, for the purposes named, be first submitted to the qualified voters of said town and to authorize such council to call a special election for the submission of the same to the voters thereof.
An ACT to amend and re-enact section sixteen of an act entitled an act to amend and re-enact an act entitled an act for the working of roads of Loudoun county, approved February 16, 1880, as heretofore amended.
An ACT providing mileage to the members, clerks, officers and pages of the general assembly for attending the reconvening of the general assembly on March 8, 1915.
An ACT to amend and re-enact sections 8 and 9 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution, approved April 16, 1903, as heretofore amended, and to repeal an act entitled an act to amend and re-enact sections 8 and 9 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution, approved April 16, 1903, as heretofore amended, approved February 18, 1915.
An ACT to amend and re-enact section 443 of the Code of Virginia, relative to the returns to be made by land assessors and the penalty for their failure to comply with the requirements of the law, as amended by an act approved March 17, 1906, and by an act approved March 138, 1908, so as to provide for an extension of time.
An ACT to incorporate the town of Brodnax, in Brunswick and Mecklenburg counties, Virginia.
An ACT to amend and re-enact section 59 of an act entitled an act to provide a new charter for the city of Bristol, and to repeal all other acts or parts of acts in conflict therewith
An ACT relating to contracts for text books adopted for use in the public free schools of the Commonwealth.
An ACT to appropriate the sum of seven thousand five hundred dollars to help defray the expenses of the Richmond Light Infantry Blues’ Battalion as escort to the governor of Virginia on Virginia Day at the Panama Pucific International Exposition at San Francisco, California.
An ACT to amend and re-enact an act entitled an act to protect and advance agriculture by regulating the sale and purity of commercial fertilizers, and the guarantee and condition upon which they are to be sold, and fixing penalties incurred for violation of same, approved February 24, 1890, as amended by an act approved March 8, 1894, as amended by an act approved March 5, 1896, as amended by an act approved December 22, 1897, as amended by an act approved December 28, 1899, as amended by an act approved February 25, 1908, as amended by an act approved March 25, 1914.
An ACT to amend and re-enact section forty-six of an act entitled an act to provide a charter for the town of Warrenton, Virginia, approved April 30, 1903, as amended and re-enacted by an act approved January 31, 1912.
An ACT to amend and re-enact an act entitled an act to amend and re-enact section 16 of the charter of the city of Suffolk, as heretofore amended, approved March 4, 1912.
An ACT to authorize and empower the board of supervisors of Botetourt county to erect and maintain toll gates on the macadamized roads of said county.
An ACT to authorize and empower the several magisterial districts of Cumberland county to levy a license tax on all vehicles used or operated in said districts, for the purpose of raising revenue for the construction, improvement and maintenance of the public highways and bridges of said districts in said county.
An ACT to amend and re-enact sections 27, 28, 29, 30, 31, 34 and 35 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section. 189 of the Constitution of Virginia, approved April 16, 1903, as heretofore amended, and to add a new section thereto hereby designated as section 2914, providing for a tax on express companies, refrigerator, oil, stock, fruit and other car loaning and other car companies operating upon the railroads in this State, except sleeping car, dining car, drawing-room car and palace car companies.
An ACT to authorize and direct the board of supervisors of Essex county to pay to the town of Tappahannock the amount of the road tax assessed and collected for the year 1914, by the county of Essex
An ACT to provide for a special election in the town of Franklin upon the question of issuing bonds for the purpose of improving the streets of the said town; to allow the council of the said town to issue said bonds, if the same shall be authorized by a majority of the qualified voters thereof at such special election, and by a majority of the registered voters of said town, and to levy and collect taxes sufficient to pay the interest thereon, and to create a sinking fund for the redemption of the said bonds upon their maturity.
An ACT to amend and re-enact sections 10 and 11 of an act entitled an act to raise revenue for the support of the government and public free schools and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution, approved April 16, 1903, as amended by an act approved February 19, 1904, as amended by an act approved January 31, 1908, as amended by an act approved March 14, 1912, as amended by an act approved March 20, 1914, defining incomes and tax on incomes, and to repeal an act entitled an act to amend and re-enact sections 10 and 11 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution, approved April 16, 1903, as amended by an act approved February 19, 1904, as amended by an act approved January 31, 1908, as amended by an act approved March 14, 1912, as amended by an act approved March 20, 1914, defining incomes and tax on incomes, approved February 16, 1915.
An Act to repeal section 24 of an act entitled an act to amend and re-enact an act approved March 7, 1906, entitled an act to amend and re-enact an act approved April 2, 1902, entitled an act to provide a road law for Campbell county, approved March 5, 1900, providing and regulating a road board for said county and directing the disbursement of the county road fund, approved February 8, 1908, as heretofore amended, and adding thereto a new section 24 in lieu of the section hereby repealed.
An ACT to authorize the mayor and council of the city of Williamsburg, in the county of James City, State of Virginia, to issue bonds and borrow money for the purpose of establishing, installing, and maintaining a system of water works, a sewerage system, and electric light and power system in said city of Williamsburg, and to provide for submission of the question to the voters of said city, and to provide for the payment of such bonds and the interest to accrue thereon, and to authorize the board of directors of the Eastern State hospital to contract with the mayor and council of said city of Williamsburg for the sale and purchase of water, and connection with the water and sewerage systems of said Eastern State hospital, and to authorize the board of visitors of the College of William and Mary in Virginia to contract with the mayor and council of said city for the sale and purchase of electric current for light and power, and for connection with the electric plant and system of the said the College of William and Mary in Virginia.
An ACT to authorize and empower George N. Wise and Sterling Nottingham, their associates, successors and assigns, to build, construct, maintain and operate a toll bridge or private bridge across and over the northwest prong. of Back river, some times known as Wythe creek, lying between the counties of York and Elizabeth City, Virginia, under certain conditions.
An ACT to authorize and empower the board of supervisors of Rockbridge county to erect toll gates, and to demand and collect tolls on the macadamized roads of the county of Rockbridge, and to provide how such tolls are to be expended.
An ACT to segregate, for the purposes of taxation, pursuant to section 169 of the Constitution of Virginia, the several kinds and classes of property so as to specify and determine upon what subjects State taxes, and upon what subjects local taxes may be levied, and to provide for the continuance for the year 1915, and until otherwise provided by law, of the present State school tax of ten cents on every one hundred dollars of the assessed value of real estate and tangible personal property; and to repeal an act entitled an act to segregate for the purposes of taxation, pursuant to section 169 of the Constitution of Virginia, the several kinds and classes of property so as to specify and determine upon what subjects State taxes, and upon what subjects local taxes may be levied, and to provide for the continuance for the year 1915, of the present State school tax of ten cents on every one hundred dollars of the assessed value of real estate and tangible personal property, approved February 16, 1915.
An ACT authorizing the construction of a viaduct across James river at Lynchburg, together with the approaches, inclines and other appurtenances thereto, and the closing of the present bridge across James river at the foot of Ninth street, in the city of Lynchburg, and the sale of the present bridge with all its appurtenances and all the property acquired therewith, and now owned by the city of Lynchburg and the county of Ambherst, under an act of the general assembly approved January 14, 1882.
An ACT to authorize the board of supervisors of Stafford county to issue bonds to raise the funds necessary to pay off certain bonds issued in 1886, known as Falmouth Bridge bonds.
An ACT to authorize the boards of supervisors of the counties and councils of cities and towns to appropriate money at their discretion to defray the necessary expenses for the Confederate veterans of said counties, cities and towns to visit Richmond on June ist, 2nd, and 38rd, 1915, at the grand reunion of the United Confederate Veterans.
An ACT to amend and re-enact, so far as the county of Powhatan is concerned, an act of the general assembly of Virginia, entitled an act to provide for working of roads in the counties of Chesterfield, Powhatan and Goochland, approved March 3, 1884, as amended by an act approved March 19, 1914.
An ACT to authorize the town council of the town of Gladeville, in Wise county, to issue bonds to liquidate and pay off the indebtedness of said town.
An ACT to amend and re-enact sections 11 and 12 of an act entitled an act to amend and re-enact an act entitled an act to amend and re-enact sections 1, 2, 3, 11, 12, 18 and 14 of the act approved March 12, 1904, relating to the establishment, proper construction and permanent improvement of the public roads and landings, for building and keeping in good order and repair all roads, bridges, causeways, and wharves, and so forth, approved March 17, 1906, and as approved March 18, 1908.

1916
An ACT to appropriate the sum of $25,000 for the administration of the affairs of that part of Bland magisterial district, Prince George county, Virginia, known as Hopewell, and its suburbs; to prescribe the method whereby the said appropriation shall be expended, and to provide for the payment thereof to the State treasury.
An ACT to amend the charter of the city of Richmond so as to amend and re-enact sections 93-c and 93-m, as the same or either of them may have been heretofore amended, and so as to add to the said charter section 93-s, relating to the retirement of the members of the fire-and fire alarm departments.
An ACT to amend and re-enact sections 3 and 8 of an act approved March 6, 1900, entitled an act for working and keeping in order the public roads of Mecklenburg county, and to provide for the levy of taxes for that purpose.
An ACT to amend section 37 of an act approved January 11, 1898, entitled an act to amend and re-enact the charter of the town of Culpeper, Virginia, as further amended by an act approved March 13, 1912.
AN ACT to refund to B. F. Day, of Rockbridge county, a certain amount of taxes unlawfully paid on income.
An ACT to permit the boards of supervisors of counties of Amherst and Bedford to establish and maintain a free ferry across James river, at or near Big Island, and to accept contributions toward the expense thereof.
An Act to Authorize the Road Construction Board of Plymouth Magisterial District, Lunenburg County, to Expend Unexpended Balance from Sale of Bonds for Permanent Road Improvement
An ACT authorizing the town councils of any of the towns of the county of Wise to expend money raised by the sale of bonds of such towns for necessary purposes, other than the purpose for which the bonds were issued, and sold, and providing how the same shall be done.
An ACT to extend the time for collecting taxes accounted for by city, county and town treasurers, and not returned delinquent.
An Act to establish a division of markets for agricultural products within the department of agriculture and immigration, providing for the administration of the said division and defining the duties and powers of same.
An ACT to amend and re-enact section 509 of the Code of Virginia, in reference to commissioners of the revenue extending levies and taxes, and compensation thereof as amended by an act approved March 11, 1912.
An ACT to amend and re-enact section 28 of an act entitled an act to raise revenue for the support of the government and public free schools and to pay interest on the public debt and to provide a special tax for pensions, as authorized by section 189 of the Constitution of Virginia
An ACT to prohibit the manufacture and sale of adulterated, misbranded or deleterious stock, cattle and poultry feeds; fixing penalties for viclations of the act; providing for the enforcement of the act and to repeal all Jaws and parts of laws in conflict with this act in so far only as they may be in conflict with the provisions of this act.
An Act to authorize Hopewell, in the County of Prince George, after it shall become a city, to borrow money and issue bonds therefore.
An ACT to define and regulate the practice of optometry, to provide for the establishment of a board of examiners in optometry, for the examination of practitioners of optometry, for registration and license of practitioners, to provide for a penalty for violations of this act, and for other purposes.
An ACT to amend and re-enact chapter 252 of acts of the general assembly of 1906, entitled an act to authorize the several school boards of the school districts in this State to borrow money belonging to the literary fund for certain purposes, and to authorize the loan of said funds to each district, as amended by chapter 82 of the acts of 1908 and chapter 359 of the acts of 1914.
An Act to Amend and Re-enact an Act Approved March 17, 1915, Entitled an Act to Create a State Advisory Board on Taxation and County and City Boards of Review of Assessments; to Define the Powers and Duties of Such Board; to Fix the Compensation of Their Members and to Appropriate Money to Carry Out the Provisions of This Act; to Provide for the Review of Reports of Purchases by Merchants and the Review of the Annual Returns and Assessments of Intangible Personal Property, Income and Money, by Certain Officials and Fixing Their Compensation Therefor and to Provide Penalties for the Violation of This Act, and to Repeal an Act Entitled An Act to Create a State Advisory Board on Taxation and County and City Boards of Review of Assessments to Define the Powers and Duties of Such Boards; to Fix the Compensation of Their Members and to Appropriate Money to Carry Out the Provisions of This Act: to Provide for the Review of Assessments on Intangible Personal Property, Income and Money by Certain Officials, and Fixing Their Compensation Therefor and to Provide Penalties for the Violation of This Act, Approved February 16, 1915. And to Change the Name of the State Advisory Board to the State Tax Board and to Appropriate Money to Carry Out the Provisions of This Act.
An ACT to validate, ratify, approve and confirm certain bonds to be issued by the town of Ashland, in Hanover county, the ordinance authorizing the issue and providing for the redemption thereof, and for the ordering and holding of an election of the qualified voters of said town to pass upon such issue, and the election ordered and held in pursuance thereof, for the purpose of raising funds for the erection of a public high school building in said town.
An ACT to provide for the building and improvement of public roads in the county of Surry, and prescribing the powers and duties of road boards in the several magisterial districts of said county.
An ACT to create for the county of Princess Anne, Virginia, a commission of roads, bridges and wharves and to prescribe the powers and duties of such commission and thereby provide for controlling, constructing and keeping in repair the public roads and bridges within said county, and for acquiring, establishing, altering and vacating roads, bridges and wharves therein, and to repeal any and all acts not in keeping with this act.
An ACT to empower the council of the town of Stuart in the county of Patrick, to issue and sell bonds for the purpose of paying the floating indebtedness of said town
An ACT to authorize and empower the board of supervisors of Buckingham county to borrow money and issue bonds for the purpose of constructing improved and permanent highways.
An ACT to amend and re-enact section 254 of the Code of Virginia, as amended and re-enacted by an act approved March 8, 1904, entitled an act to amend and re-enact sections 249, 253, 254, 255, 258, 259 and 260 of the Code of Virginia, and an act amendatory thereof, approved January 2, 1904, in relation to the duties of the secretary of the Commonwealth and board of directors of the State library, and concerning the State and certain other libraries.
An ACT to provide for the collection of delinquent capitation taxes, past due three (3) years or more, by collectors to be appointed by the judges of the courts of the Commonwealth and to the compensation of such collectors.
An ACT to amend and re-enact the fourth article of section one hundred and eighty-three (183) of the Code of Virginia, as amended and re-enacted by an act approved December eighteen (18), nineteen hundred and three (1908), entitled an act to amend and re-enact the fourth article of section 183 of the Code of Virginia, as amended and re-enacted by an act entitled an act to amend and re-enact title 8 of the Code of Virginia, in relation to salaries, mileage, and other allowances, approved February 7, 1903.
An ACT for the relief of S. M. Chiles, late treasurer of Frederick county, and to enable the board of supervisors of said county to pay to him such sums as may be found to be due to him from said county.
An ACT to amend and re-enact an act approved February 20, 1896, entitled an act to provide for working and keeping in repair the public roads of Buchanan and Dickenson counties.
An ACT to authorize the school board of Plymouth magisterial district, Lunenburg county, Virginia, to borrow money for the purpose to pay off school indebtedness in said district, and to execute bond therefor not exceeding $3,500.00
An ACT to amend and re-enact an act approved March 25, 1914, providing for the opening, building and keeping in repair the public roads and bridges of Caroline county.
An ACT to amend and re-enact an act entitled an act to authorize the Warrenton and Fairfax Turnpike Company, incorporated, to take possession of the turnpike leading from near Warrenton to Fairfax Courthouse, and prescribing the terms and limitations of the same, approved March 13, 1914, so as to enable the company to take possession should it deem proper to do so, of a part, instead of all of said old turnpike, and the old turnpike from Buckland to Gainesville by way of Haymarket, or any portion thereof, and of certain other highways or portions thereof.
An ACT to provide when a person convicted of a misdemeanor may be sentenced to the State convict road force.
An ACT to authorize and empower the board of supervisors of Rockingham county to borrow money for the purpose of building, repairing and maintaining roads and bridges in said county.
An ACT to amend and re-enact section one of an act entitled an act to amend and re-enact an act approved March 15, 1906, entitled an act to provide for working and keeping in repair the public roads and bridges of Botetourt county, and to repeal an act entitled an act to provide for the working and keeping in repair the public roads of Botetourt county approved March 4, 1896, and an act amendatory thereof approved February 14, 1901, as amended by an act approved March 14, 1908.
An ACT to amend and re-enact an act entitled an act to amend and re-enact an act entitled an act providing for the making, changing, and working of roads in the county of Rockingham
An ACT to authorize and empower the board of supervisors of any county to make certain appropriations to public schools.
An ACT to amend and re-enact section 3528 of the Code of Virginia as heretofore amended.
An ACT to amend and re-enact an act to create Ettrick sub-school district in Matoaca district of Chesterfield county
An ACT to amend and re-enact section 4 of an act entitled an act for the protection of sheep in Rockingham county.
An ACT to amend and re-enact an act entitled an act for working and keeping in repair the public roads and bridges in the county of Buckingham, and to levy a capitation tax in connection therewith
An ACT to authorize the board of supervisors of Lunenburg county, Virginia, to levy a special tax of fifteen cents on the hundred dollars in Plymouth magisterial district of said county, for the purpose of raising an amount not to exceed thirty-five hundred dollars, to pay indebtedness of school board of said district.
An ACT to authorize the school board of Luray corporation school district number 5 of the county of Page to borrow money and to issue bonds therefor for the purpose of discharging the outstanding indebtedness against said school district and to provide for the payment of said bonds.
An ACT authorizing the town of Shenandoah, Virginia, with the counties of Page and Rockingham, to jointly acquire the bridge across the Shenandoah river at the town of Shenandoah and providing for its repair and maintenance, and authorizing the said town of Shenandoah to lay a levy for said purposes.
An ACT to authorize and empower the local road board of Salem magisterial district, in Culpeper county, Virginia, to issue bonds to raise money for the purpose of providing for the building and completion of certain roads in said magisterial district, in said county.
An ACT to prohibit the board of supervisors of Washington county from issuing bonds under the special road law of re nats
An ACT to authorize the school board uf Claremont school district, No. 4, of the county of Surry, Virginia, to borrow money and to issue bonds for the purpose of erecting and furnishing one or more school houses, and to purchase sites therefor, and to provide for the payment of such bonds and the interest to accrue thereon.
An ACT to authorize and empower the board of supervisors of York county to borrow money for the purpose of providing for an adequate police protection.
An ACT to direct and authorize the auditor of public accounts to settle with county and city treasurers for those counties and cities in the State for taxes of 1915, collected by them on or before December 31, 1915, without payment by such treasurers of 5 per cent. penalty, imposed by law which attached December 1, 1915; wherein failure to collect such penalty by such treasurers was due to delay in their receiving the land and personal property books of 1915 from the commissioners of the revenue, thereby not affording taxpayers reasonable opportunity and time to pay State’s taxes of 1915 on or before December 1, 1915; and provided, further, that each such treasurer make affidavit to that effect and file same with the auditor of public accounts.
An ACT to amend and re-enact an act of the general assembly of Virginia, approved March 10, 1914, entitled an act to authorize and empower the board of supervisors of the county of Isle of Wight in its discretion, to contribute and expend, annually, out of the general county levy, a sum of money for the conduct of an educational and agricultural fair, to be held in said county.