Chap. 143.—An ACT to authorize and empower the board of supervisors of
Alleghany county to levy a special district road tax for Boiling Springs
and Clifton districts. (H B 122]

Approved March 13, 1918.

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of Alleghany county, Virginia, is authorized
and empowered to levy a special district road tax in Boiling Springs
district and Clifton district of Alleghany county, not exceeding in
any year thirty cents on the hundred dollars of assessed taxable
values in said districts for taxation, and a different rate of taxa-
tion may be prescribed for each of said districts by the said board
of supervisors.

2. All taxes levied under the provisions of this act shall be col-
lected and accounted for by the county treasurer, but the taxes from
each of said districts shall be kept in a special fund and shall be
expended by the board of supervisors in the repair, keeping in order
and permanent improvement of the roads and bridges in the respec-
tive districts, and the amount collected in each district shall be
expended therein.

3. The taxes levied under the provisions of this act are in addi-
tion to any other taxes or levies now provided by law.

4. An emergency existing, this act shall be in force from its