Chap. 309.—An ACT to amend and re-enact section 6 of an act entitled an act
to provide a special road law for the county of Loudoun; to provide for
the construction, improvement and maintenance of the public roads in said
‘county and to create separate road districts in each of the several magisterial
districts thereof; to provide for the care and protection of the property of
the several district road boards, approved March 16, 1916. [S B 306]

Approved March 24, 1926.

1. Be it enacted by the general assembly of Virginia, That sec-
tion six of an act entitled an act to provide a special road law for
the county of Loudoun; to provide for the construction, improvement
and maintenance of the public roads in said county and to create
;eparate road districts in each of the several magisterial districts there-
of; to provide for the care and protection of the property of the
several district road boards, approved March sixteenth, nineteen hun-
ired and sixteen, be amended and re-enacted so as to read as follows:

Section 6. The board of supervisors of Loudoun county shall
annually levy, in each of the several road districts, along with the
county levy a road tax at a rate not exceeding seventy-five cents
on every one hundred dollars of assessed value of the property in
each district subject to local taxation for road purposes and a rate
not exceeding thirty per centum on each dollar of license and head
tax assessed or assessable within the road district and shall certify
the said road tax rates to the commissioner of the revenue and he
shall extend the taxes against all property and persons in the district
levied for road purposes, a copy of which shall be returned to the
clerk’s office of the circuit court of the county and from the said
copy so returned the treasurer shall make out his books for the
collection of said tax. The county treasurer shall keep separate the
fund collected from each road district and shall pay over the same
subject to the same deductions as is provided in the collection of
other taxes to the chairman of each district road board on January
the first and July the first of each year. A different rate of tax may
be prescribed by the board of supervisors for the different districts
of the county. The amount collected in each district together with
the amount apportioned to each district under the provisions of
section nineteen hundred and eighty-six of the Code of Virginia,
shall be expended therein. The respective district road boards may
in their discretion set apart and appropriate not less than one-fourth
or more than one-half of the funds so levied and collected in each
road district toward the permanent improvement of the main public
roads of the respective districts or maintenance of permanently
improved roads.

Permanent improvements shall include only the building of
macadam, gravel, cement or sand¥clay roads, the construction of
culverts,® the” building of bridges,” or” the metalling and permanent
grading and draining of such roads, of the doing of work on the
main public roads under the direction or with the approval of the
State highway commissioner and the said permanent fund so set
apart may be used in order to obtain the benefit of any laws which
may be passed granting State money or other aid to the county
highways or in the co-operation with private subscribers for said
improvement. The balance of said funds so levied and collected
in each magisterial district shall be expended and applied to the
working and repairing of the public roads of the respective districts
in the discretion of the district boards. The said district boards
shall have authority and it shall be their duty to designate the roads
or parts of roads in each of the several districts of the county to be
known as main public roads and to specify the character of per-
manent improvement to be made on each road. So far as practicable
such main roads shall be improved in a permanent manner out of
the funds set apart as herein provided with such aid as may be ob-
tained from the State highway commission, or other State authorities
or private subscription. The intention of this act is to encourage
the building of a portion of permanently improved roadways in each
district to be gradually and equitably made to the end that all parts
of-said district may as speedily as possible receive a portion of the
benefits of this act.