Chap. 162.—An ACT to amend and re-enact section 16 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 coumy ot Halifax,
as amended and re-enacted by an act entitled an act to amend and re-enact
sections 15 and 16 of an act entitled an act to incorporate the town of South
Boston, in the county of Halifax, approved January 30, 1888, approved Feb-
ruary 29, 1896, prohibiting the assessment of persons and property within
the town with taxes or levies for poor rates or school taxes except
such as are levied by the State or by the council of the town, and prohibit-
ing the assessment by the county of Halifax of levies or taxes upon the
persons or property within the town for constructing, repairing or keep-
ing in order the public roads of the county, except to pay the principal
and interest of certain bonds proposed to be issued by the county of
Halifax, for the construction, improvement and maintenance of public
roads in the county; and providing for the ascertainment of the county
levy within the town, and the method of collecting the same. [S B 197]

Approved March 10, 1920.

1. Be it enacted by the general assembly of Virginia, That section
sixteen of an act approved January thirtieth, eighteen hundred and
eighty-eight, 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,
as amended by an act approved February twenty-ninth, eighteen
hundred and ninety-six, entitled an act to amend and re-enact sections
fifteen and sixteen of an act entitled an act to incorporate the town
of South Boston, in the county of Halifax, approved January thir-
Heth, eighteen hundred and eighty-eight, be amended and re-enacted
so as to read as follows:

Sec. 16. The property within the limits of the said town shall
not be assessed with any tax or levy for keeping the public roads
in order or for any poor rates or school taxes, except such as
are levied by the State or the council of the said town; provided
that nothing in this act contained shall be construed to exempt the
nhabitants of or the property within the town from any other county
levy or tax levied or that may be levied in the county of Halifax,
jut the same shall be liable to all other county levies and taxes in
he same manner as if this act had not passed; and provided further,
hat the county of Halifax, through its board of supervisors, may
levy a tax on the railroads, real estate and tangible personal prof
erty in said town of South Boston, not to exceed thirty-two cents fo
each one hundred dollars assessed valuation thereof, to be used by th
said county of Halifax in paying the principal and interest of a
issue of bonds not to exceed six hundred thousand dollars, propose
to be issued by the county of Halifax for the purpose of improviny
and constructing roads in said county, and for the maintenance o
the roads so constructed. But said property within said town shal
not be so subject to said levy unless the issuance of said bonds b
authorized as provided by law within one year from the passage o
this act; and the county of Halifax shall not levy by virtue of this ac
said tax at a greater rate than it levies on property of the same clas:
in the districts of said county for said purposes.

The amount of the county levy for which the citizens of the
town and the property within the town may be liable shall be ascer.
tained each year by the board of supervisors of the county of Halifax
and levied by said county and collected as other taxes by the treas-
urer of said county.

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

passage.