Chap. 384.—An ACT to raise revenue for the support of the government and
to appropriate money for the construction of roads and projects com-
prised in ‘the State highway system,” and to provide for an additional
fund for the maintenance of public free schools of primary and grammar
grades, from the first to the seventh, inclusive, and to provide for the
prevention and eradication of tuberculosis among the people of this State,
and to extend the work of the State board of health. [S B 100]

Approved March 16, 1918.

1. Be it enacted by the general assembly of Virginia, That
the special taxes prescribed by this act be, and they hereby, are
imposed and shall be levied upon the property hereinafter speci-
fied. and that the funds arising from such levies be applied as fol-
lows: three-eighths to the construction or reconstruction of the
roads and projects comprised in the State highway system, four-
eighths to the maintenance of the public free schools of the pri-
mary and grammar grades from the first to the seventh grades,
inclusive; and one-eighth for the prevention and eradication of
tubercuicsis among the people of this State, such taxes to be levied
and collected on the various classes of property in this State as
follows:

2. On all of the tracts of lands and lots and improvements
thereon, not exempt from taxation, including rents and rents
charge. and including the real estate of public service corpora-
tions, there shall be a tax of eight cents on every hundred dollars
of the assessed value thereof.

8. On all tangible personal property, as described in section
six, schedule B, of an act entitled an act to raise revenue for the
support of the government and public free schools. and to pay the
interest on the public debt, and to provide a special tax for pen-
sions as authorized by section one hundred and eighty-nine of the
Constitution, approved April sixteenth, nineteen hundred and
three, as amended, and gipon allyother tangible property, inelud;
ng the rolling stock of corporations operating railroads by steam,
and all tangible personal property of public service corporations,
here sliall be a tax of eight cents on every hundred dollars of the
assessed value thereof.

4. Upon all bonds (except bonds of the United States and of
the State of Virginia), notes and other evidences of debt, includ-
ng bonds of States other than Virginia, bonds of counties, cities
and tuwns located outside of the State of Virginia; bonds of rail-
road and canal companies and other corporations, bonds of indi-
viduals und all demands and claims however evidenced, whether
secured by mortgage, deed of trust, judgment or otherwise, or not
<o secured, there shall be a tax of eight cents on every hundred
dollars of the assessed value thereof; and upon the capital of per-
sons, jirms and corporations employed in a trade or business not
otherwise taxed, upon the value of the principal of personal estate
and credits, other than tangible property and money, under the
control of a court, receiver or commissioner in pursuance of an
order, Judgment or decree of any court or in the hands or under
the control of the executor, administrator, trustee, agent or other
fiduciary. and upon the principal or personal estate and credits,
other thun money, deposited to the credit of any suit and not in the
hands of a receiver or other fiduciary, there shall be a tax of eight
cents on every hundred dollars of the assessed value thereof, and
upon tic shares of stock of corporations or joint stock companies,
except, such corporations and joint stock companies all of whose
capital is taxed by this State or which pay a franchise tax in this
State, there shall be a tax of eight cents on every hundred dollars
of the assessed value thereof.

5. Upon the shares of stock of each bank, banking association,
trust or security company there shall be a tax of eight cents upon
every hundred dollars of the actual value thereof as determined
by the provisions of section seventeen of an act entitled an act to
raise revenue for the support of the government and public free
schools, and to pay the interest on the public debt, and to provide
a special tax for pensions as authorized by section one hundred and
eighty-nine of the Constitution, approved April sixteenth, nine-
teen hundred and three, as amended.

6. The taxes provided for by this act shall be in addition to
any other taxes upon the property upon which these taxes are
imposed which are now or may hereafter be provided for by any
statutes or acts of the general assembly.

7. The taxes provided for by this act shall be collected in the
same manner as other taxes upon the said property for State pur-
poses are collected, and shall be paid into the State treasury. Three-
eighths thereof shall compose and constitute a special fund to be
known as the State highway system construction fund, and shall
be applied to the construction of the roads and projects comprising
the State highway system, as created and established by an act of
the general assembly of Virginia approved January thirty-first,
nineteen hundred and eighteen, and to no other purpose. War-
rants for the expenditures of the State highway construction fund
shall be issued by the auditor of public accounts upon certificates
of the State highway commissioner that the parties in whose favor
such warrants are proposed to be drawn are entitled thereto and
shall be paid by the State treasurer out of the moneys constitut-
ing the said State highway system construction fund. Four-
eighths thereof shall compose and constitute a special fund to be
applied to the maintennace of the public free schools of the pri-
mary and grammar grades, from the first to the seventh grades,
inclusive, to secure longer school terms and increased compensa-
tion for teachers of such schools, for the equal benefit of all the
people of the State, to be apportioned on the basis of school pop-
ulation, the number of children between the ages of seven and
twenty years in each school district to be the basis of such appor-
tionment; one-eighth thereof shall compose and constitute a special
fund, to be known as the tuberculosis fund, which the auditor of
public accounts shall segregate each year in each city and county,
respectively, and keep the same separate and subject to the orders
of the said State board of health, which may draw out such funds
for the purposes of this act upon such forms as the said board and
the said auditor may prescribe.

8. The said board, so far as available funds will allow, shall
make no charge to patients for treatment, accommodation or board,
and shall supply suitable clothing to patients, who because of pov-
erty lack the same.

The funds raised hereunder for tuberculosis from each county
or city, as the case may be, shall be primarily charged with the
care of the patients from such county or city respectively, but any
excess of funds from any county or city may be used by the board
for patients from other counties or cities, preferring first patients
from nearby counties or cities.

When and after the said State board has exhausted the funds
available for patients from any county or city, the board of super-
visors of such county or the council of such city may supplement
the funds available to said State board of health for the patients
from such county or city.

9. In the event that any county or city may have established
and be maintaining its own public sanatorium for the treatment of
its tuberculosis citizens and shall desire to have the benefit of the
provisions of this act in connection therewith, such county or city
may by a proper resolution of its board of supervisors or council,
as the case may be, turn over such sanatorium to the State board
of health, to be by it conducted and supported as a State sana-
torium under the provisions of this act; provided, the said State
board shall deem such sanatorium suitable for such purposes; and
provided, further, the said State board shall approve as reason-
able the terms and conditions upon which such sanatorium is
offered for its use.

10. The State board of health is hereby authorized, empow-
ered and directed, supplemental to the duties and powers now given
it by law, and as soon as the funds raised by this act are available
to provide enlarged and additional State sanatoria, to be located
in this State, as the said board may determine, for the care, treat-
ment and instruction of persons, being citizens of this State, hav-
ing tuberculosis. The board shall provide separate sanatoria for
white people and colored people.

11. The board shall prescribe and promulgate reasonable and
proper rules and regulations for the reception of patients into such
sanatoria under the provisions of this act, but shall prefer indigent
patients from the respective counties and cities from which the
necessary funds therefor are raised hereunder.

The said State board of health may also provide accommoda-
tions and treatment, and make reasonable charges therefor at not
more than cost, for tuberculosis patients desiring to avail themselves
of such facilities.

12. The provisions of this act shall apply to the assessment
and collection of the taxes herein provided for for the year nine-
teen hundred and cighteen and thereafter until otherwise provided.

13. Any surplus to the credit of any fund created by this act
which may exist at the end of any fiscal year shall not lapse or
revert to the general treasury of the State, but may be used during
the next ensuing year for the purpose for which said fund was
collected and appropriated, provided that any such surplus remain-
ing to the credit of the tuberculosis fund may be used by the State
board of health, in its discretion, either for tuberculosis work or for
any other health work that said board may properly do in discharge
of the duties imposed upon it by law.

14. The sum of ten thousand dollars from the tuberculosis fund
shall be set aside for the use of the State board of health in extend-
ing general work and educational propaganda, including the em-
ployment of additional doctors and nurses, and field maintenance
and other necessary activities in promoting this feature of tuber-
culosis prevention and control.