Chap. 732.—An ACT to amend and re-enact section 978, chapter 43 of the
code, in relation to levy of taxes for road purposes.

Approved March 6, 1894.

1. Be it enacted by the general assembly of Virginia, That sec-
tion nine hundred and seventy-eight of chapter forty-three of the
code be amended and re-enacted so as to read as follows:

§ 978. Levy of road tax; how limited; how collected and how
expended.—The board of supervisors of each county shall annually
levy, along with the county levy, a tax upon the property, real and per-
sonal, assessed for taxation in the several magisterial districts of
their county, which shall be applied to the working, keeping in order
and repairing the public roads and bridges in such districts, and
compensation of the surveyors and supervisors provided for by sec-
tions nine hundred and sixty-seven and nine hundred and seventy-
three. Such tax shall not be less than five nor more than twenty
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 from each magisterial district shall be kept sepa-
rate by the county treasurer, and different rate of tax may be pre-
scribed for different districts in the same county. The amount col-
lected in each district shall be expended therein. This act shall
not apply to any county having a special road law.

2. This act shall be in force from its passage.