Chap. 120.—An ACT to authorize and empower the several magisterial dis-
tricts of Cumberland county to levy a license tax on all vehicles used
or operated in said districts, for the purpose of raising revenue for
the construction, improvement and maintenance of the public highways
and bridges of said districts in said county. (H. B. 181)

Approved March 18, 1915.

1. Be it enacted by the general assembly of Virginia, That the
said board of supervisors of Cumberland county be, and hereby is,
authorized and empowered to levy an annual license tax for the con-
struction, improvement and maintenance of the public roads and bridges
of Randolph, Madison and Hamilton magisterial districts, or any one
of them, upon the conditions hereinafter provided.

The circuit court of said county, upon a petition of a majority of
the board of supervisors of said county, upon a petition of twenty-five
freeholders of any magisterial district or districts of said county, shall
make an order requiring the judges of election at the next election of
county officers or at any other time not less than thirty days from such
order, which shall be designated therein, to open the poll and take the
sense of the qualified voters of such magisterial district or districts on
the question, whether the said board of supervisors of said county shall
levy an annual license tax on all vehicles used in said district or districts,
for said purpose herein mentioned, under the provisions of this act.
The order shall designate the magisterial district or districts of said
county in which said election shall be held.

The qualified voters at any special election held under this act, until
otherwise provided by genaral law, shall be those qualified to vote at
the preceding November election and those who may have become of
age and registered since such preceding election, except those who by
commission of crime or removal from the district or districts have dis-
qualified themselves to vote.

2. The regular election officers of said county, in and for the said
district or districts, at the time designated in the order authorizing the
vote, shall open the polls at the various voting places, in the said district
or districts, and shall conduct such election and close the polls in such
manner as is provided by law in other elections; and at such election each
qualified voter who shall approve the annual license of said vehicles, as
herein mentioned, shall deposit a ticket or ballot, on which shall be
written or printed the words “for license tax,” and each qualified voter
who shall oppose such tax shall deposit a ticket or ballot, whereon shall
be written or printed the words “against license tax.” The judges of
election at the several voting places shall, immediately after the closing
of the polls at each of said places, count the ballots deposited, and shall
within two days after said election, make return thereof, as is provided
in other elections. Said ballots shall be printed and furnished by the
regular election officers.

3. The commissioners of election of said county shall, within two
days after the judges of election have made returns of the poll books
and ballots as aforesaid, meet at the office of the clerk of the county of
Cumberland, and, having taken an oath before said clerk, faithfully to
discharge their duties, canvass the returns and certify the result thereof
to the circuit court of said county, and to the board of supervisors of
said county.

4. If it shall appear by the report of the said commissioner that
a majority of the qualified voters of the district or districts in which said
election was held are in favor of levying an annual tax on all vehicles
in said district or districts for the purpose herein set forth, the circuit
court of said county, or the judge thereof in vacation shall enter of
record an order requiring the supervisors of the county of Cumberland
to proceed at their next meeting to carry out the wishes of the voters as
expressed at the said election.

5. Whenever the sense of the qualified voters of any district or dis-
tricts shall be taken on the question, whether the board of supervisors of
said county shall levy said license tax for the said purpose, the said
election and returns shall be subject to the inquiry, determination, and
judgment of the circuit court of the said county, upon the written com-
plaint of fifteen or more of the qualified voters of such district, of an
undue election or a false returns, two of whom shall take an oath that
the facts set forth in said complaint are true to the best of their knowl-
edge and belief, and the court shall, in judging said election and returns,
proceed upon the merits thereof and determine concerning the same, ac-
‘cording to the Constitution and laws of this State; but such complaint
shall not be valid unless it shall have been filed within thirty days after
said election in the clerk’s office of the county of Cumberland. The
board of supervisors of said county shall be made a defendant by summons
‘or notice to its chairman of the filing of the complaint, and after such
service of notice on the chairman of said board, either party upon reason-
-able notice to the other, shall be at liberty to take depositions to sustain
or invalidate such election. Service of notice on any three of the com-
plainants shall be sufficient. The court shall proceed at its next term,
after such service of summons or notice to determine the contest without
-&@ jury on the evidence, oral or written, unless good cause be shown for
a continuance, and shall make a proper record of its judgment. If the
judgment be that the election is a valid one, in favor of the license of the
vehicles in said district or districts, or either of them, the court shall
make an order in conformity with the preceding section.

6. Upon the receipt of said order from the said judge of court,
the board of supervisors of said county at their next meeting, or as soon
‘thereafter as practicable, shall, for each year, levy an annual license tax
-on all vehicles used or operated in the said magisterial] district or dis-
tricts in said county according to the following schedule, to-wit :-On every
tumble cart, a license tax of fifty cents; on every double wagon, one
dollar; on every single wagon, fifty cents; on every carriage or buggy,
‘fifty cents; on every double stage-coach or hack, one dollar; on every
road or speed cart, twenty-five cents; on every bicycle, fifty cents; on
every timber, wood or lumber cart, two dollars; on every timber, wood
or lumber wagon, five dollars; on every nine prop cart, three dollars;
on every oil wagon, five dollars; on every mortorcycle, five dollars; on
every automobile, twenty dollars; on every traction engine, twenty-five
dollars; on every other vehicle not above mentioned, one dollar.

?%. ‘The commissioner of the revenue of said county upon the order
of the said board of supervisors, shall, and hereby is authorized and em-
powered at the time of assessing and listing other personal property in
said district or districts to list and assess any and all of the above specified
vehicles used or operated in said district or districts in the said county,
for which service he shall receive two and one-half per centum of the
license tax collected under and in pursuance to the provisions of this
act. The said license taxes shall be collected by the treasurer of the
said county at the same time and in the same manner as other personal
property taxes are collected, for which services the said treasurer shall
receive two and one-half per centum of said license tax collected by him
under and pursuant to the provisions of this act. The said treasurer
shall have the same remedies to enforce the collection of the said license
tax as is given county and city treasurers by statute for the collection
of personal property taxes.

8. The said treasurer and his sureties shall be liable for the amount
of money or taxes received under and pursuant to the provisions of this
act as though it were a county levy, and said fund shall be expended
for the purpose of construction, improvement and maintenance of the
public highways and bridges in the magisterial district or districts, and
for the purchase of road graders, scrapers and all machinery, tools,
wagons, carts and teams and harness necessary for the proper construc-
tion, improvement and maintenance of the roads and bridges in said
district or districts, for which it was levied and intended, and none
other ; and the said board of supervisors of the said county may direct the
treasurer to deposit the said funds collected under this act in such bank
or banks as it may approve, to the credit of the said treasurer, to be
paid out on his checks therefor, and the rate of interest to be specified,
and all interest accrued therefrom shall be accounted for by the said
treasurer and be expended for the purpose of the said roads and bridges
in said district or districts.

9. One-tenth (1/10) of all the taxes collected by the said treasurer
under and pursuant to the provisions of this act shall constitute a special
or sinking fund, and shall be deposited by said treasurer in such bank
or banks as the said board may direct, and to the credit of the said
treasurer, and said funds annually to be expended and paid out only
every five years from date of the adoption of this act, and only upon
the checks of the said treasurer. This special or sinking fund shall
only be expended for the permanent improvement of the roads or bridges
in said district or districts in conjunction with the State aid fund, and
under the supervision of the local road authorities and the State highway
commissioner as provided by law. The local road authority of the said
district or districts may offer bids and be awarded contract or contracts
for or on behalf of said district or districts.
10. ‘The members of the board of supervisors from said district or
districts shall have the control, supervision, management and jurisdiction
over all the roads in said district or districts and the supervision of the
expenditure of the said money on said roads in said district or districts;
but said funds shall only be paid out on the warrant of the board of
said county as if it were a county levy.

11. Such tax shall be applied only for the construction, improve-
ment and maintenance of the public roads and bridges in said district or
districts and for the purchase of road graders, scrapers and all machinery,
tools, wagons, carts, teams and harness, necessary for the proper con-
struction, improvement and maintenance of the said roads and bridges in
said district or districts for which it was intended, and none other.

12. Notice of said election shall be posted for thirty days by the
clerk of the said board at the door of the courthouse of said county, and
at the voting precincts of said district or districts in which said election
is to be held. Said vehicles shall be licensed only for one district in
said county.