Chap. 245.—An ACT to amend and re-enact section 1987 of the Code of Virginia,
relating to the levy of a district road tax, the limit thereof, its collection and
expenditures, and providing for an increase thereof in Matirews county.

[H B 276]

Approved March 17, 1928

1. Be it enacted by the general assembly of Virginia, That sec-
tion nineteen hundred and eighty-seven of the Code of Virginia,
be amended and re-enacted so as to read as follows:

Section 1987. The board of supervisors of each county shall
annually levy, along with the county levy, a road tax upon the
property, real and personal, assessed for taxation in the several
magisterial districts of their county, and not embraced within the
corporate limits of any incorporated town in such county which
maintains its own streets, which shall be applied to the working,
keeping in order, and repairing the public roads in such district,
and in defraying the district’s proportion of expense of construction
of any public road therein for which State aid is obtained, as may
be provided for by law. Such tax shall be not more than forty
cents upon every one hundred dollars in value of such property, pro-
vided that, in Mathews county, such tax shall be not more than fifty
cents upon every one hundred dollars in value of such property,
and the same shall be collected, accounted for, and paid out on the
warrant of the board as if it were a county levy, except that the
fund collected for each magisterial district shall be kept separate
by the county treasurer, and a different rate of tax may be prescrib-
ed for different districts in the same county. The amount collected
in each district, together with the amount apportioned to each dis-
trict, under the provisions of the preceding section, shall be ex-
pended therein.