Chap. 176.—An ACT to amend and re-enact an act entitled an act to em-
power the board of supervisors of the county of Franklin to provide for
repairing and keeping in order the roads and bridges in that county,
approved February 23, 1898.

Approved March 14, 1910.

1. Be it enacted by the general assembly of Virginia, That an act
entitled an act to empower the board of supervisors of the county of
Franklin to provide for repairing and keeping in order the roads and
bridges in that county, approved February twenty-third, eighteen hun-
dred and ninety-eight, be amended and re-enacted so as to read as fol-
lows:

§1. The board of supervisors of the county of Franklin shall an-
nually levy, along with the county levy, a road tax upon the property,
real and personal, assessed for taxation in said county. Such tax shall
be not more than forty cents on every one hundred dollars of the assessed
value of the said 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 roads and bridges, de-
fraying the county’s proportion of expense of construction of any public
road therein for which State aid is obtained as may be provided by law,
the payment of costs and damages incident to the alteration of roads or
the establishment of new roads and landings, the purchase of all tools
and machinery, and teams necessary for the proper working and repair
of all the roads of said county, for the support of the county chain gang,
if any, and the payment of road superintendent and assistants, if the said
board shall appoint a road superintendent, which it may do in its discre-
tion. After the payment of the aforesaid expenses it may apportion the
remainder of the said fund, or any part thereof, among the several
magisterial districts of the said 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 repairing the public roads in such dis-

ict

§2. The board of supervisors of the said county shall annually levy,
along with the county levy, a road 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 in such districts, and in defraying the dis-
trict’s proportion of expense of construction of any public road therein;
for which State aid is obtained, as may be provided for by law. 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 pre-
scribed 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.

§3. The said board of supervisors may adopt, for the county of
Franklin, any laws or parts of laws in force in any county of this State
for repairing and keeping in order the public roads and bridges, which
are not in conflict with the provisions of the act. Such acts, or parts of
acts, when adopted by the board for the county of Franklin, shall be
entered upon the minutes of the board: provided, however, that an item-
ized account must be kept of all sums expended by, or under the direc-
tion of, said board, or by any member thereof, or by any officer or agent
thereof, out of the said county and district road funds, respectively, which
must show specifically when, to whom, and for what each item of expendi-
ture was made, which accounts shall be settled annually, or at such
shorter periods as the board may prescribe, and shall be filed in the clerk’s
office of the said county.

§4. An emergency existing by reason of the fact that the time is near
at hand for making the said levies, and there being no adequate road law
for the said county so that its roads may be kept in a suitable condition
for public travel, this act shall be in force from its passage.