Chap. 86.—An ACT to amend and re-enact sections 11 and 12 of an act
entitled an act to amend and re-enact an act entitled an act to amend
and re-enact sections 1, 2, 3, 11, 12, 18 and 14 of the act approved
March 12, 1904, relating to the establishment, proper construction and
permanent improvement of the public roads and landings, for building
and keeping in good order and repair all roads, bridges, causeways, and
wharves, and so forth, approved March 17, 1906, and as approved
March 18, 1908. (H. B. 107)

‘Approved March 15, 1915.

Be it enacted by the general assembly of Virginia, That sections
eleven and twelve of an act entitled an act to amend and re-enact sections
one, two, three, eleven, twelve, thirteen and fourteen of the act approved
March twelfth, nineteen hundred and four, relating to the establishment,
proper construction, and permanent improvement of the public roads
and Jandings for building and keeping in good order and repair all
roads, bridges, causeways and wharves and so forth, approved March
seventeenth, nineteen hundred and six, and as further amended hy an
act approved March thirteenth, nineteen hundred and eight, be amended
and re-enacted so as to read as follows:

11. Levy of road tax; how collected and expended; when board may
purchase machinery, and so forth, for improvement of roads. The board
of supervisors of each county shall annually levy, along with the county
Jevy, a road tax upon the property, real and personal, subject to local
taxation in their county and not included within the corporate limits
of any town in such county which maintains its own streets. Such tax
shall not be more than forty cents on 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 roads and bridges,
defraying 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
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 service as here-
after provided. After the payment of the aforesaid expenses, if there
be any of said funds remaining unexpended, the said board of super-
visors 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 repairing
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 expended in working, keeping in order and repairing the public
roads in said district.

12. Levy of district road tax limit; how collected and expended ;
treasurer to keep separate accounts; when levy to be submitted to vote
of people. The board of supervisors of each county shall annually levy
along with the county levy, a road tax when the property, real and
personal subject to local taxation in the several magisterial districts of
their county, and not embraced within the corporate limits of any in-
corporated 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, and in defraying the district’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 not be
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 fifty cents on the.one hundred
dollars’ worth of property, then before such tax shall be levied the ques-
tion 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 the law in regard to the issuance of bonds
for road purposes, except that when the ballot used shall be printed
“for increase of road tax” and “against increase of road tax”; and pro-
vided, that no voter whose residence in a town exempts him from said
tax shall be allowed to vote on said question.

The revenue of the current year being affected, an emergency is
declared to exist, and this act shall be in force from its passage.