CHAP. 308.—An ACT to authorize and empower the board of supervisors
of Accomac county to levy a license tax on all vehicles used or oper-
ated in said county, for the purpose of raising revenue for the con-
struction, improvement and maintenance of public highways and
bridges in said county.

Approved March 14, 1912.

1. Be it enacted by the general assembly of Virginia, That
the board of supervisors of Accomac county be, and hereby is,
authorized and empowered to levy an annual license tax for the
construction, improvement and maintenance of roads and bridges
in said county, on all vehicles used or operated in said county
according to the following schedule, to-wit: On every tumbril
cart, a license tax of fifty cents; on every double wagon, one dol-
lar; on every single wagon, fifty cents; on every carriage or
buggy, fifty cents; on every double stage coach or hack, one
dollar; on every road or speed cart, twenty-five cents; on every
bievele, fifty cents; on every timber cart, two dollars and a half;
on every timber wagon, one dollar and a half; on every mine-prop
eart, three dollars; on every oil wagon, five dollars; on every
motor evcle, two dollars and a half; on every traction engine,
twenty-five dollars.

2. The commissioners of the revenue of said county shall be,
and hereby are, authorized and empowered, at the time of asses-
sing and listing other personal property in said county, to list and
assess any and all of the above specified vehicles used or operated
in said county, for which service they shall receive two and one-
half per centum of the license tax collected under and pursuant
to the provisions of this act. The said license taxes shall be col-
lected by the treasurer of the said county at the same time and
in the same manner as other personal property taxes are col-
lected, for which service the said treasurer shall receive two and
one half per centum of said license tax collected by him under
and pursuant to the provisions of this act. The said treasurer
shall have the same remedies to enforce the collection of said
license tax as is given county and city treasurers by statute for
the collection of personal property taxes.