Chap. 45.—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
March 26, 1923, as last amended by chapter 137 of the acts of assembly of

1926. [S B 14]
Approved February 21, 1930

1. Be it enacted by the general assembly of Virginia, That sec-
tion 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, nine-
teen hundred and twenty-three, as last amended by chapter one hun-
dred and thirty-seven of the acts of assembly of nineteen hundred
and twenty-six, be amended and re-enacted so as to read as follows:

Section 4. The tax, or taxes, levied by section three of this act,
as amended by chapter one hundred and seventv_four af the ww 2
nineteen hundred and twenty-eight, or any subsequent amendment there-
of, shall be paid on or before the twentieth day of each month as herein
provided, to the director of the division of motor vehicles, who shall re-
ceipt to the dealers therefor, and promptly pay the same into the State
treasury. Seventy per centum of the revenue derived from the 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. Of such seventy per centum, two-thirds
shall be allocated as now provided by law, and the remaining one-third
shall be expended by the State highway commission for the construc-
tion of such roads and projects of the State highway system as, in
the opinion of the commission, will result in the greatest benefit to the
State as a whole.

Thirty per centum of the revenue derived from the tax levied as
aforesaid, is hereby appropriated primarily for the maintenance of the
roads and bridges of the several counties of this State, and shall, on
and after January first, nineteen hundred and thirty-one, be appor-
tioned and distributed monthly, by the comptroller, among the several
counties of the State, as follows: one-third of the amount thereof
shall be distributed by the same method now being practiced for the
distribution of motor vehicle fuel tax to the counties. Two-thirds of
the amount thereof shall be apportioned and distributed among the
several counties in proportion to area as one factor, population as one
factor, and the total of all State taxes and all local levies including
levies on public service corporations, collected by the county treasurers
in their respective counties, during the next preceding fiscal year, as
one factor, giving equal consideration to each of the three factors, the
factors of area and population to be always determined by the latest
United States census; provided, however, that where a city with a pop-
ulation of over one hundred thousand lies partly in two counties, one-
half of the population of such city shall be credited to each county ;
and where two or more cities having a combined population of more
than one hundred thousand, lie wholly within one county, such county
shall be given credit for only one-half of the combined population
of such cities; and where a city with a population of between twenty-
five thousand and fifty thousand, lies partly in two counties, one-half
of the population of such city shall be credited to each of said counties ;
and the population of all other cities in the State shall be credited to
the counties in which they are located, respectively ; and provided that
no county shall receive less than one thousand dollars in any month ;
and provided, further, that if. at the end of the year nineteen hundred
and thirty-one, it shall appear that any county has received for that
year less than eighty-five per centum of the amount it would have
received if the entire amount apportioned to the counties for that
year, had been distributed by the same method now being practiced
for the distribution of such revenue, such excess so lost, shall be paid
to such county, or counties, out of the motor vehicle fuel tax appor-
tioned to the counties of the State for the month of January, nineteen
hundred and thirty-two, before such tax for that month shall be dis-
tributed. No part of the said thirty per centum of such revenue shal
be paid to, or received by, the State highway commission. Any balance
of the amount so paid to any county, remaining after the maintenance
by any county, of the roads and bridges embraced in its county highway
system, may be used by such county in the construction or re-construc-
tion of such highways and bridges; and the counties shall be required
to match the amounts so used, to the extent of one-third of such
amounts.

The boards of supervisors or the legally constituted road and bridge
commissions or boards of the several counties, shall have exclusive
authority to expend, in the manner aforesaid, the money distributed
to the counties respectively, under the provisions of this act: but if
the board of supervisors of any county shall request the State highway
commission so to do, as to any specific project, or projects, of road
construction, or re-construction, to be financed in whole or in part,
from such funds, the State highway commission shall assist in, and
supervise the construction, or re-construction of such project, or pro-
jects, and upon and after such application, shall have authority and
control over the same in all respects, in accordance with the provisions
of chapter four hundred and twenty-six of the acts of assembly of nine-
teen hundred and eighteen, the whole cost of such project or projects,
however, to be paid by the county.

2. This act shall be in force on and after the first day of January,
nineteen hundred and thirty-one.