Chap. 70.—An ACT to authorize the county of Patrick to levy a tax of not
exceeding fifty cents on every one hundred dollars in value, on the
property, real and personal, assessed for taxation in said county, to be
used for the construction of roads in the county system of roads of said
county. [H B 168]

Approved February 27, 1926.

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of Patrick county be, and the same is hereby,
authorized, annually, to levy, along with the county levy, a road tax
upon the property, real and personal, except intangibles assessed for
taxation in said county, in addition to the road tax which is now
authorized to levy under the laws of this State, the same to be used
in conjunction with and under the supervisions governing the use of
the State aid road fund and the one cent motor vehicle fuel.tax and
under the supervision of the State highway commission, for the con-
struction, building and maintenance of roads and bridges in the
county system of roads in said county, and not to exceed fifty cents
on every one hundred dollars in value of such property, and the same
shall be collected, accounted for and paid out on the warrant of said
board of supervisors. |

2. An emergency existing, this act shall be and is hereby declared
to be in full force and effect from its passage.