Chap. 355.—An ACT to authorize the board of supervisors of the county of
Isle of Wight to levy district road taxes in excess of the maximum now
authorized by general law, and to provide for the collection and expenditure
thereof. [H B 272]

Approved March 24, 1926.

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of the county of Isle of Wight shall, annually,
levy, along with the county levy, a road tax upon all property assessed
for taxation and subject to local taxation, in the several magisterial
districts of said county, not embraced within the corporate limits of
any incorporated town in such county which maintains its own
streets, which shall be applied to, working, keeping in order, and re-
pairing the public roads in such district, and in defraying the district’s
proportion of expenses 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 eighty cents (80c) upon every one hundred
dollars ($100.00) in value of such property, and the same shall be
collected, accounted for, and paid out on the warrant of the board,
drawn upon the funds of any district in which such expense has been
incurred.

The funds collected from each magisterial district under such levy,
shall be kept separate by the county treasurer. A different rate of
tax may be prescribed for the different districts in said county. The
amount collected in each district, together with the amount appor-
tioned to each district, under the provisions of section nineteen
hundred and eighty-six of the Code of Virginia, shall be expended
therein.