Chap. 326.—An ACT to amend and re-enact sections 1, 11, and 12 of an act
entitled “an act to provide the establishment, proper construction, and per-
manent improvement of the public roads and landings, for building and
keeping in good order and repair of all public roads, bridges, causeways,
and wharves in the several counties of this State, and to repeal chapter 43
of the Code of Virginia,” approved March 12, 1904.

Approved March 19, 1906.

1. Be it enacted by the general assembly of Virginia, That sections
one, eleven, and twelve of an act entitled “an act to provide the estab-
lishment, proper construction, and permanent improvement of the public
roads and landings, for building and keeping in good order and repair of
all public roads, bridges, causeways, and wharves in the several counties
of this State, and to repeal chapter forty-three of the Code of Virginia.”
approved March twelfth, nineteen hundred and four, be amended and
re-enacted so as to read as follows:

§1. The board of supervisors of their respective counties shall have the
control, supervision, management, and jurisdiction over all the county
roads, causeways, and bridges, landings, and wharves erected or repaired
within this State: provided, that the jurisdiction of the said boards for
the purpose of establishing, altering, and maintaining roads and bridges,
shall not extend over the territory embraced within the boundaries of any
incorporated town which cares for its own streets and bridges.

§11. The board of supervisors shall annually levy, at the time of mak-
ing the county levy, a road tax upon the property, real and personal, as-
sessed for taxation in such county, and not included within the corpo-
rate limits of any incorporated town in such county which maintains its
own streets. Such tax shall be not more than forty 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. Such tax shall be applied to the building and
repair of bridges, the payment of costs and damages incident to the
alteration of roads or the establishment of new roads and landings, the
purchase of road graders, scrapers, and all machinery, tools, wagons,
carts, and teams necessary for the proper working and repair of all the
roads of said county, for the support of the county chain-gang, and the
payment of the road superintendent and his deputies for their services
as hereinafter provided. After the payment of the aforesaid expenses,
if there be any of the said fund remaining unexpended, the said board
of supervisors may, out of said fund, purchase crushers and engines, crush
stone for sale to the various road districts of its county at such price as
shall be just and equitable, and macadamize such roads in said county
as said board may deem necessary and proper to be macadamized at the
expense of said general fund, or it may apportion the remainder of said
fund, or any part thereof, among the several magisterial districts of its
county, in proportion to the amount of road tax paid by each district to
the county fund, to be expended in working, keeping in order, and re-
pairing the public roads in such district. The said board of supervisors may
purchase any grader, scraper, wagon, cart, tools, teams, and harness which
are owned by any road district in its county, at a fair and just price, to
be paid out of said general fund, and such price so paid shall be ex-
pended in working, keeping in order, and repairing the public roads in
said district.

§12. The board of supervisors of each county shall annually levy, at
the time of making the county levy, a road tax upon the property, real
and personal, assessed for taxation in the several magisterial districts of
their county and not embraced within the corporate limits of any incor-
porated town in such county which maintains its own streets, which shall
be applied to the working, keeping in order, and repairing the public
roads in such district. Such tax shall be not more than forty 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 separate by the county treasurer,
and a different rate of tax may be prescribed for different districts in the
same county. The amount collected in each district, together with the
amount apportioned to each district under the provisions of the preceding
section, shall be expended therein: provided, that when the board of
supervisors decide to levy a tax under this and the preceding section
exceeding a total of thirty cents on the one hundred dollars’ worth of
property, then before such tax shall be levied the question as to such tax
shall be submitted to the people of the county or district affected as to
whether such tax shall be levied; such election shall be held under the
provisions of law in regard to the issuance of bonds for road purposes,
except that upon the ballot used shall be printed “for increase of road
tax” and “against increase of road tax”: and provided, that no voter
whose residence in a town exempts him from said tax shall be allowed to
vote on said question.