Chap. 242.—An ACT authorizing the board of supervisors of Prince Edward
county to levy a capitation tax for school and road purposes. [H B 408)

Approved March 16, 1920.

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of Prince Edward county be, and it is hereby au-
thorized to levy an additional capitation tax, not exceeding one dollar
per annum, on every male resident of said county not less than twenty-
one years of age, except those pensioned by this State for military
services, the proceeds of which shall be used for the construction and
maintenance of public free schools and roads in said county and to
pay interest on bond issues for school and road purposes. The pro-
ceeds aforesaid shall be apportioned among the several magisterial
districts in the proportion that the amounts raised in the respective
magisterial districts bear to the entire sum. |

2. The board of supervisors may make effective provision for col-
lecting the capitation tax levied under authority of this act, and may
provide that the exemption commonly called the poor debtor’s exemp-
tion shall not be claimed to defeat the collection of the said tax.

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