Chap. 134.—An ACT to amend and re-enact section 5 of an act entitled an act
to provide for opening new roads, and building bridges, and working and
keeping in repair the public roads and bridges in Rockbridge county,
approved March 3, 1894, as heretofore amended. {[S B 226]

Approved March 7, 1922.

1. Be it enacted by the general assembly of Virginia, That section
five of an act entitled an act to provide for opening new roads, and
building bridges, and working and keeping in repair the public roads
and bridges of Rockbridge county, approved March third, eighteen
hundred and ninety-four, as heretofore amended, be amended and re-
enacted so as to read as follows:

Sec. 5. It shall be the duty of the board of supervisors, upon the
coming in of the estimates of the boards of road commissioners, to
levy a specific road tax, not exceeding fifty cents on every one hun-
dred dollars of the value of all real and personal property in each
district. This tax shall be assessed by the commissioners of the
revenue and collected by the county treasurer as other taxes are as-
sessed and collected, and used by the several boards of road commis-
sioners in opening new roads, building bridges, and repairing roads
and bridges. The board may also levy an additional tax of not ex-
ceeding fifteen cents on every one hundred dollars of the value of all
real and personal property in any district, the proceeds of which addi-
tional tax shall be used for the purpose of acquiring road machinery
and equipment.