CHAP. 186.—An ACT to amend and re-enact sections 17, 18 and 19 of an
act entitled an act for working roads in the county of Loudoun, ap-
proved February 16th, 1880, as amended and re-enacted by an act
approved. February 2nd, 1894, and further amended by an act approv-
ed April 27th, 1903, and an act approved March 15th, 1910.

Approved March 13, 1912.

1. Be it enacted by the general assembly of Virginia, That
sections seventeen, eighteen and nineteen of an act entitled, ‘‘an
act for working roads in the county of Loudoun, approved Feb-
ruary sixteenth, eighteen hundred and eighty, as amended and
re-enacted by an act approved February second, eighteen hun-
dred and ninety-four, and further amended by an act, approved
April twenty-seventh, nineteen hundred and three, and by an act
approved March fifteenth, nineteen hundred and ten, be amend-
ed and re-enacted so as to read as follows:

S17. That the treasurer of the county shall collect the road
tax and pay same over to commissioners of roads of the seve-
ral districts. He 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 road tax shall
be collectible at the same time that the treasurer of the county
shall collect all other taxes, and shall be subject to the same de-
duction as is provided in the collection of other taxes. The
treasurer shall receive as equivalent to money, all accounts for
labor, teams, wagons, plows and materials furnished or for ser-
vices rendered in any way when properly certified by the com-
missioner of roads or overseer, and the same shall be receipted
for by the commissioner as if paid him in money, which com-
missioner of the roads, acting under the provision of this act,
shall scttle with the board of commissioners of roads of his dis-
trict on the December first of each year, or so soon thereafter
as said board shall meet and account for all moneys received by
him from the treasurer for road purposes, and pay over any bal-
ance in his hands to his suecessor in offive, which shall be placed
to the credit of the board and appropriated for road purposes.

$18. That if any person shail neglect to make payment of
road tax until after Pecember first the treasurer shall meke
out a list of delinquents and the amount of taxes due from
sach and shall collect them as now provided by law for collection
of State taxes.

$19. That the board of commissioners of roads shall annually
on the fifteenth day of October audit, adjust and settle the ac-
counts of the treasurer for the preceding year. They” shall
charee the treasurer with the full amount of rond taxes levied in
the district, and shall credit him by his commission, delinquents
and by payments made by him to the commissioner of roads, for
Which he has the proper receipt. He shall receive the same per-
centur for collesting the road tax as are allowed for collecting
the State revenues.

2. All acts end parts of acts in conflict with this act are here-
by repealed.