CHAPTER 16

An Act to authorize the Department of Conservation and Development
to acquire lands and rights therein for the establishment of a State
forest preserve in Goshen Pass, Rockbridge County; to authorize
such Department to accept gifts and grants for such purposes and
to operate the same as a State forest preserve; and to appropriate

funds.
[H 259]
Approved February 17, 1954 |
Be it enacted by the General Assembly of Virginia:

1. § 1. With the approval of the Governor first obtained, the Depart-
ment of Conservation and Development is authorized to acquire lands and
interests therein in Goshen Pass, Rockbridge County, for use as a State
forest preserve. Such acquisitions shall be in accordance with § 10-21
of the Code of Virginia and other applicable provisions of such Title. The
Department is authorized to accept and use for the purposes specified
by the donors thereof gifts and contributions of lands and funds from
whatever source received.

§ 2. Any such gifts or grants of land or funds may be received and

used for the purpose of such forest preserve upon the condition that in
consideration of the contribution or grant thereof toward the purchase
price of land and timber rights or conveyance of land or timber rights,
the Commonwealth will take title to the land and thereafter hold the
same in its natural condition, as near as may be, for exclusively public
purposes.
2. There is hereby appropriated from the general fund of the State
treasury, not otherwise appropriated, the sum of five thousand dollars
to be expended for the creation of such State forest preserve; such appro-
priation is hereby made to the Department of Conservation and Develop-
ment for the purposes of this act.

3. An emergency exists and this act is in force from its passage.
An Act to amend and reenact § 58-715 of the Code of Virginia, relating
to refunds of tax on certain motor fuel. g
[S 37]

Approved February 19, 1954
Be it enacted by the General Assembly of Virginia:

Lan That § 58-715 of the Code of Virginia be amended and reenacted as
ollows:

§ 58-715. Refund of taz on motor fuel.—Any person who shall buy, in
quantities of five gallons or more at any one time, any motor fuel for the
purpose of operating or propelling boats, ships, stationary gas engines,
tractors used for agricultural purposes, buses owned and operated by a
county or the school board thereof while being used to transport children
to and from public schools, equipment of voluntary fire fighting companies
within the State actually and necessarily used for fire fighting purposes,
equipment of volunteer rescue squads within the State actually and neces-
sarily used for rescue purposes, or motor equipment belonging to cities,
towns and counties used exclusively in public activities and shall actually
use the same for such purpose or who shall purchase and use any of such
fuel for spraying purposes or for cleaning, dyeing or other commercial use,
except in motor vehicles operated, or intended to be operated in whole or in
part upon any of the public highways, streets or alleys of this State, on
which motor fuel the tax or taxes imposed by this chapter shall have been
paid, shall be reimbursed and repaid the amount of such tax or taxes paid
by such person. Any resident of this State who operates a farm on any
island outside the State but within one mile of its boundaries shall be
reimbursed and repaid the amount of such tax or taxes paid by such person
on motor fuel used for farming purposes on such island. And a refund
of two cents per gallon on all motor fuel purchased within the State and
consumed in aeroplanes or aircraft in flights over and within the bound-
aries of this State shall be made and a refund of the full tax paid shall
be made on all motor fuel purchased in this State and consumed in aero-
planes or aircraft in flights outside the boundaries of the State, the
quantities consumed within and without the State to be determined by the
flight logs of each trip and the average consumption of motor fuel per
hour per month by each aeroplane or aircraft. On any island in this
State on which no motor vehicle is operated upon any public highways,
streets or alleys, the refund provided for by this section may be made to
the merchant selling such motor fuel to the consumer.

CHAPTER 16
Director of Finance

16.01.—Appointment and Term.

The council shall elect at its first meeting after this charter goes into
effect a director of finance for a term expiring December 31, 1957, and at its
first regular meeting in September, 1957, or as soon thereafter as is reason-
ably convenient, and every four years thereafter, a director of finance for
a term of four years, whose term shall begin January 1, following his
election. He shall give bond in such sum as the council may prescribe,
with surety to be approved by the council, conditioned upon the faithful
discharge of his duties in relation to the revenue of the City, and such other
official duties as may be imposed upon him by the charter and ordinances
of the City. It shall be the duty of the director of finance to collect and
receive all moneys due the City for taxes whether current or delinquent,
assessment fees or charges of every kind, except as otherwise provided by
this charter or the general laws of the Commonwealth as the same may
relate to a City. In so doing he shall have power to employ any procedure
that is now or may hereafter be prescribed by law for the collection of state
or local taxes. He shall receive all money belonging to the City which is his
duty to collect from persons, firms and corporations owing the same to the
City, or which it is the duty of other officers to collect and pay over to him,
and pay the same out as the ordinances of the City and State law prescribe ;
to keep such moneys safe and account therefor and pay all drafts and orders
made in conformity with the City ordinances and State laws.

The funds of the City shall be deposited by him in such bank or banks
as the council may direct. He shall keep books showing accurately the
state of his accounts and he is hereby expressly prohibited from using
directly or indirectly the money of the City in his custody and any violation
of this provision shall subject him to immediate removal from office. The
books and accounts of the director of finance and all papers relating to
accounts and transactions of the City, shall be at all times, during business
hours, subject to the inspection of the City manager, the City council, the
mayor and such persons as the council may appoint to examine the same
and all such books and accounts, together with any balance or moneys on
hand shall be transferred by the director of finance to his successor or be
delivered up as the council may require. He shall render an account to
the city manager and the council each month showing the state of the
financial condition of the City up to the end of the previous month and the
balance of money on hand, and he shall furnish such other information as
the city manager or council may direct. All taxes, levies or other sums
of money received by him belonging to the City shall be credited to the City
of Galax. He shall perform such other duties as may be required of him
bY the council, and shall receive such compensation as the council may

irect.

The director of finance shall have and possess all the power and
authority conferred upon city treasurers by the laws of the Commonwealth
in relation to the collection of levies, taxes or other debts due cities.