Chap. 770.—An ACT to amend and re-enact section 14 of an act to provide for
the working and keeping in repair the public roads of the county of Louisa.

Approved March 4, 1896,

1. Be it enacted by the general assembly of Virginia, That section
fourteen of an act entited an act to provide for the working and keep-
ing in repair the public roads in the county of Louisa be amended
and re-enacted so as to read as follows:

§ 14. It shall be the duty of the board of supervisors of the county
at their next regular August meeting, and annually thereafter, to lay
a specific levy on the assessed value of all property within the county,
real and personal, except the railroads as hereinafter provided, and
except such property as may be located in an incorporated town
which keeps its streets in order, of not Jess than thirteen nor more
than fifteen cents on the hundred dollars’ value thereof, which shall
be collected by the county treasurer as other taxes are collected,
except that he shall keep the same separate from the other funds,
and the sum collected from each road district also separate, and
upon the railroad known as the Chesapeake and Ohio, the railroads
leading from the sulphur mines and the Armenius mines, and other
railroads that may hereafter be constructed in said county, the said
supervisors shall at the samo time lay a levy on the value thereof,
which may be prescribed by the board of public works for state
taxes, of as many cents on the hundred dollars in value as the whole
county levy may be for all purposes, including said special road
tax on the other property in said county, and the whole revenue thus
arising from such railroads shall be apportioned and expended ex-
clusively for roads and bridges in same manner as the special road
tax aforesaid, except the school tax; that the revenue arising from
this source shall, when collected, be apportioned by the treasurer
among or to the several road district funds in proportion to the tax-
able values of such districts outside of such railroads, and shall
place to the credit of each road district such proportion of such rev-
enue; and he shall open an account with each road district, credit-
ing each district with the funds collected therein from such levy (or
placed to the credit of same collected from said railroad), from fines
and from all other sources, and charging the same, with his commis-
sions for collecting such road tax (which shall be the same as for
collecting other county levies), and with moneys paid out as herein-
after provided upon orders of the county court.

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