Chap. 244.—An ACT to authorize the board of supervisors of the county of
Dinwiddie to levy a special tax in Westboro and Darville precincts in said
county for road improvements in said precincts. [H B 444)

Approved March 16, 1920. -

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of Dinwiddie county, upon a petition to them as
hereinafter prescribed, in addition to its present levy, be empowered
to levy in its nineteen hundred and twenty taxes, and any year there-
after upon a like petition, upon the property in Westboro precinct,
and in that part of Darville precinct lying south of Butterwood creek,
a special tax not to exceed one dollar on each one hundred dollars as-
sessed value of property therein.

2. Said levy shall be made by the board of supervisors only for
such years as it may be petitioned to do so by two-thirds of the land
owners residing within the territory hereunder taxed, and only for
such amount as such petition may request.

3. The treasurer of the county shall collect such levy as he does
all other taxes, and pay the same out by proper warrants drawn
thereon, and the amount so collected from this levy shall always be
kept separate and distinct from all other funds of the county and dis-
tricts therein, and shall be applied only to the maintenance and im-
provement of roads within the territory in which levied, and any treas-
urer, or board of supervisors, or road board, or road superintendent,
or other person, applying or using such money, or any part thereof,
for any other purpose than herein prescribed shall be personally liable
therefor, and any citizen of said precinct may bring action against the
official paying out or authorizing the paying out of said fund for any
purpose other than herein authorized. |

4. A majority of the qualified voters in such precincts at the elec-
tion preceding the time of such appointment may petition the county
road board for the appointment of some person to superintend such
road work, and the road board shall appoint such person road over-
seer in said precincts, at such salary as may be prescribed in such
petition, and all monies spent in road improvements in said territory
shall be paid out on the orders of said overseer. Said overseer shall
qualify before the clerk of the circuit court of Dinwiddie county and
give bond with approved security in such penalty as the county road
board may prescribe. His term of office shall be for such time as
the county road board shall designate, and he shall be removable at the
pleasure of said road board, and another appointed as hereinbefore
prescribed. Said overseer shall settle his accounts with the road
board as often as it shall require, which shall approve all accounts
and vouchers of said overseer. Said voters may petition that such
road work be done by the county road superintendent, in which event
he shall receive no additional compensation therefor, and no part of
his salary shall be charged to said fund hereunder provided for.

5. Whenever said board of supervisors makes the special levy
hereinbefore provided, it shall at the same time levy a tax of one
dollar on every person now subject to State capitation tax in the ter-
ritory in which said property levy is made, which capitation tax shall
also be a part of the road improvement fund herein provided for, to be
spent as said property tax, with the same restrictions and liabilities in
relation thereto. The treasurer shall be authorized to collect said capi-
tation tax and property tax in the same manner and with the same
powers of distress as he now has for like taxes.

6. An emergency existing, this act shall be in force from its
passage.