Chap. 106.—An ACT to empower the board of supervisors of the county of
Franklin to impose a capitation tax upon the residents of Franklin
county, not to exceed $1.00 per annum for roads, or such other county
purposes as the board may determine. (H. B. 91.)

Approved March 16, 1914.

1. Be it enacted by the general assembly of Virginia, That
the board of supervisors of the county of Franklin be, and the same
are, hereby empowered to levy a capitation tax upon the residents
of said county, not to exceed one dollar per annum, said tax to be
applied in aid of roads, or for such other purposes of a county char-
ter, as said board of supervisors may determine. This tax shall be
a lien upon all the personal property of the said residents.