Chap. 466.—An ACT to amend and re-enact section 4 of an act entitled an act to
levy a tax upon motor vehicle fuels; to provide for its collection; to appropriate
revenue raised by the same and to prescribe penalties, approved ) ae SB oul

B 80
Approved March 21, 1924.

1. Be it enacted by the general assembly of Virginia, That section
four of an act entitled an act to levy a tax upon motor vehicle fuels;
to provide for its collection; to appropriate revenue raised by the same
and to prescribe penalties, approved March twenty-sixth, nineteen
pundred and twenty-three, be amended and re-enacted so as to read as
ollows:

Section 4. The said tax or taxes shall be paid on or before the
twentieth day of each month, as herein provided, to the secretary of the
Commonwealth, who shall receipt to the dealer, therefor, and less any
refunds made under this act, and the necessary expenses incurred in the
administration thereof, promptly pay the same into the State treasury.
The revenue from the two cent per gallon tax levied, as aforesaid, is
hereby appropriated for the construction of the roads and projects
comprising the State highway system, and shall be applied to no other
purpose. The revenue from said additional one cent tax per gallon,
levied as aforesaid, is, on and after July first, nineteen hundred and
twenty-three, appropriated for the construction, or maintenance, or
both construction and maintenance, of the roads and bridges now em-
braced in or which may be hereafter added to the several county high-
way systems of this State in accordance with chapter four hundred and
twenty-six of the acts of assembly of nineteen hundred and eighteen
and acts amendatory thereof, in the same proportion as State aid money
is now distributed to said counties, unless otherwise provided by law
but the counties shall not be required to match said sums or any part
thereof, nor shall the State highway commission be entitled to retain
or receive any part thereof. The boards of supervisors and local road
and bridge commissions where legally constituted of the several counties
shall have exclusive authority to expend the said sums for the construc-
tion, reconstruction, repair and maintenance of the roads and bridges
embraced in said county road systems in their respective counties in
such manner as they may deem most expedient. But if the board of
supervisors of any county shall request the State highway commission
to so do as to any specific project or projects of road construction or re-
construction to be financed in whole or in part from said sums, then
the State highway commission shall assist in and supervise the construc-
tion or reconstruction of such road project or projects in all respects as
is provided for in the case of State aid roads by chapter four hundred
and twenty-six of the acts of assembly of nineteen hundred and eighteen
and acts amendatory thereof, the whole cost, however, to be paid by
the county out of said sums or other county funds, and upon and after
such application shall have the same authority and control over such
road construction or reconstruction project or projects as it now has
over State aid road construction projects.