Chap. 155.—An ACT to amend and re-enact sections 23, 24, 25, and
26 of an act approved February 24, 1876, entitled an act to provide
for the working of roads in the county of Fauquier.

Approved March 13, 1877. .

1. Be it enacted by the general assembly of Virginia, That
sections twenty-three, twenty-four, twenty-five, and twenty-
six of an act approved February twenty-fourth, eighteen
hundred and seventy-six, entitled an act to provide for the
working of roads in the county of Fauquier, be amended
and re-enacted so as to read as follows:

§ 23. That the board of commissioners of roads for their
respective districts sball annually, in the month of July of
each year, lay a road tax, not exceeding ten centa on every
one hundred dollars of value of property, real and personal,
within their districts, and inmmediately certify the same to
the commissioner of the revenue, who shall thereupon ex-
tend the said taxes in the copies of his books to be delivered
to the clerk of the county court, and to the treasurer of the
county.

§ 24. That the treasurer of the county shall collect the
road tax in the same manner and at the same times and
places he receives the state and county taxes, and pay the
same over to the commissioners of roads of the several dis-
tricts. LHe shall be charged with the full amount of the road
taxes levied for the year, and credited by all sums paid over
in money or otherwise, as herein provided. The treasurer
shall receive as equivalent to money, all accounts for labor,
teams, ploughs, wagons, material furnished, or for services
rendered in any way, when properly certified by the com-
missioner or overseer, and the same shall be receipted for by
the commissioner as if paid to him in money. Each commis-
sioner of roads acting under the provisions of this act, shall
settle with the board of commissioners of roads on the first
Monday in June of cach year, or as soon thereafter as the
said board shall meet, and account for all moneys received
by him from the treasurer for road purposes, and pay over
any balances in his hands to his successor in office, which
shall be placed to the credit of the board, and appropriated
for road purposes.

§ 25. That all persons who shall make payment of road
taxes on or before the first day of December, shall be entitled
to a deduction of five per centum; and any person failing to
pay any road taxes to the treasurer by the first day of De-
cember, shall incur a penalty equal in amount to that in-
curred for non-payment of state taxes, which shall be added
to the road taxes and collected and accounted for as provided
for in case of state and county taxes.

§ 26. That the board of commissioners of roads shall an-
nually, on the first Monday in June, audit, adjust, and acttle
the accounts of the treasurer for the preceding year. They
shall charge the treasurer with the full amount of the road
tax levied in the district, and shall credit him by his com-
missions, delinquents, and all payments made by him to the
commissioner of roads, for which he has the proper receipt.
The treasurer shall receive the same per centum for collect-
ing road taxes as for collecting the state revenuc. He shall
pay said road taxes received and collected by him, upon
warrants issued by the board of commissioners of roads.

2. This act shall take effect from and after July first,
cighteen hundred and seventy-seven.