Chap. 320.—An ACT to authorize the board of supervisors of Dickenson county
to levy additional taxes for the benefit of the public schools in said county, the
several magisterial districts and incorporated towns therein, and authorizing
the school board to borrow money for saicd* purpose. [H B 393]

Approved March 21, 1928

1. Be it enacted by the general assembly of Virginia, as follows:

(1) That the board of supervisors of Dickenson county, may, by
a majority vote of said board, levy a tax not in excess of fifty cents on
the one hundred dollars of the assessed value of the property in the
county subject to local taxation in any one year, to be expended by
the school board of said county in purchasing any school site, and/or
in constructing, and/or in equipping any school building, or other
capital expenditure for schools, as in their judgment the public weltare
may require.

(2) In the event the board of supervisors elects, by an order duly
entered of record, not to levy the tax hereinabove authorized, it may,
by a majority vote, in which the supervisor of the district affected
shall concur, levy a tax not in excess of fifty cents on the one hundred
dollars of the assessed value of the property in the district subject to
local taxation, to be expended by the school board within the same for
the foregoing purpose, or any two or more districts may unite under
the provisions of this paragraph, by a majority vote of the board of
supervisors in which the supervisors of the districts affected shall
concur, in levying a tax in each district at the rate and on the property
hereinabove set out to be expended by the school board of said county
for the purpose of purchasing any school site, and/or constructing.
and/or equipping any school building, or other capital expenditure
for any joint school project, which may be located in any one of said
districts, as in their judgment the public welfare may require.

(3) The town council of any incorporated town may, under the
provisions of this act, levy a tax not in excess of fifty cents on the one
hundred dollars of the assessed value of the property within its cor-
porate limits subject to local taxation, to be expended by the school
board of said county for the foregoing purposes, as in their judgment
the public welfare may require.

(4) This act may, subject to its several provisions, be applied sev-
erally or jointly for the purposes herein authorized.

(5) The school board of Dickenson county may, on approval by
the board of supervisors of said county, borrow from the literary fund,
in the manner prescribed by law for such loans, a sum not in excess of
fifty thousand dollars in the aggregate, to be paid from the revenues
derived from the levies of taxes under this act.

(6) All acts and parts of acts inconsistent herewith are hereby re-
pealed in so far as they conflict with the provisions of this act.

2. An emergency existing by reason of the necessity of making
tax levies for Dickenson county for the year nineteen hundred and
twenty-eight, this act shall be in effect on its passage.