Chap. 225.—An ACT for working and keeping in repair the public roads and
bridges in the county of Buckingham, and to levy a capitation tax in connec-
tion therewith.

Approved March 15, 1904.

1. Be it enacted by the general assembly of Virginia, That in and
for the county of Buckingham, the board of supervisors is hereby made
and constituted a road board, and as such shall have worked and kept
in repair the public roads and bridges of the said county, by adopting
such rules, specifications, and regulations as they may deem proper, ex-
pedient and necessary.

2. The said board of supervisors shall levy (when it makes its an-
nual levy) a road tax not to exceed the maximum amount allowed by law
on the one hundred dollars’ worth of real and personal property, to be
collected by the treasurer; and to be appropriated for general road pur-
poses, and shall have the right to make the rate of tax on each one hun-
dred dollars’ worth of property different in each magisterial district in
said county, and the said board is authorized to levy a capitation tax
of fifty cents on every male citizen of said county over the age of twenty-
one years, to be appropriated for such purposes as prescribed by section
one hundred and seventy-three of the Constitution, along with the said
property tax, as allowed under the Constitution of the State, to be like-
wise collected by said county treasurer: provided, that the said fund
collected im each magisterial district in said county may be kept separate
and apart by the county treasurer at the option, and by the direction of
the said board of supervisors, and: in such case, the fund thus collected,
shall be applied to the working of and keeping in repair the roads and
bridges in such district. Such boards shall have authority to employ
hands, purchase or hire machinery, teams, tools, and so forth, as the
said board may deem wise. Said board of supervisors may work all
male inmates (who have been convicted of a misdemeanor) in the jail
of said county, and may cause all fines unpaid to be paid in work on
the said public roads at the rate of fifty cents per day for such ser-
vice; may make such arrangements as they may deem best with the
State authorities for the working of convicts on the said roads.

3. The said board shall meet monthly, and for the services required
under this act, each member thereof shall receive an annual allowance,
not exceeding the sum of thirty dollars, in addition to the compensa-
tion. now allowed said board: of supervisors by law.

4. The clerk of the county court of said county shall perform the
duties of clerk of said board, and shall receive for his services such sum
as said board may deem right and proper.
5. All acts and parts of acts in conflict herewith are hereby repealed.

6. Inasmuch as the time for working the roads of the county com-
mences early in the spring of the year, and in view of the emergency
existing by reason thereof, this act shall be in force from its passage.