Chap. 51.—An ACT to amend and re-enact sections 12, 12% and 46 of chapter 159
of the Acts of Assembly of 1928, approved March 10, 1928, which chapter is
an act to provide a general road law applicable in all the counties of the Com-
monwealth; to provide for the location, construction, maintenance, control,
jurisdiction, and supervision over all the public roads in the Commonwealth
other than roads in the State highway system; to provide for the county and
district road funds and the disbursement thereof and accounting therefor; to
authorize the employment by the several counties of a county road engineer or
a county manager; to provide for free advice and aid from the State highway
commission; to authorize elections in the several counties to determine as to the
employment of a county road engineer or county manager; and repealing cer-
tain sections of the Code of Virginia, certain special road laws and inconsistent
acts. [S B 8]

Approved February 26, 1932

1. Be it enacted by the general assembly of Virginia, That sec-
tions twelve, twelve and one-half, and forty-six of chapter one hun-
dred and fifty-nine of the Acts of Assembly of nineteen hundred and
twenty-eight, approved March tenth, nineteen hundred and twenty-eight,
which chapter is an act to provide a general road law applicable in all
the counties of the Commonwealth; to provide for the location, con-
struction, maintenance, control, jurisdiction, and supervision over all
the public roads in the Commonwealth other than roads in the State
highway system; to provide for the county and district road funds and
the disbursement thereof and accounting therefor; to authorize the
employment by the several counties of a county road engineer or a
county manager; to provide for free advice and aid from the State
highway commission; to authorize election in the several counties to
determine as to the employment of a county road engineer or a county
manager, and repealing certain sections of the Code of Virginia and
certain special road laws and inconsistent acts, be amended and re-
enacted so as to read as follows: ,

Section 12. The board of supervisors of each county shall an-
nually levy, along with the county levy, a road tax upon the prop-
erty, real and personal, subject to local taxation in the several mag-
isterial districts of their county, and not embraced within the cor-
porate limits of any incorporated town in such county which main-
tains its own streets, which shall be applied to the working, keeping
in order, and repairing the public roads in such district. Such tax
shall be not more than forty cents upon every one hundred dollars
in value of such property, and the same shall be collected, accounted
for and paid out on the warrant of the board as if it were a county
levy, except that the fund collected from each magisterial district
shall be kept separate by the county treasurer, and a different rate
of tax may be prescribed for different districts in the same county.
The amount collected in each district, together with the amount ap-
portioned to each district under the provisions of the preceding sec-
tion, shall be expended therein.

Provided, however, that the board of supervisors in any county
of this State employing a county manager or county road engineer,
may dispense with the annual levy of the district road tax herein-
above provided and in lieu thereof may in addition to the county road
tax authorized by section eleven (11) of this act, levy a road tax of
not more than forty cents upon every one hundred dollars of assessed
value of property subject to local taxation, and the same shall be col-
lected, accounted for and paid out on the warrant of the board as if
it were a county levy; and in so far as is practical in the efficient con-
struction and maintenance of public roads the amount of any such
tax collected in each magisterial district shall be expended therein.

This section shall not apply to any county having a population of
over twenty-five thousand inhabitants and which adjoins two cities,
both of which are located in this State and have an aggregate popu-
lation of not less than one hundred and sixty-five thousand nor
more than one hundred and eighty-five thousand inhabitants.

Section 12%4. Boards of supervisors may annually levy, in addi-
tion to county and district levies, an additional road tax on all real
and personal property subject to taxation in the several magisterial
districts of their county, not embraced in the corporate limits of any
town which maintains its own streets, and shall apply the same to
permanent improvement of the county roads in such district. Such
tax shall not exceed seventy (70c) cents on each one hundred
($100.00) dollars of such property values and shall be collected and
accounted for and paid on warrants of the board as other county
funds, except that the fund so collected from each magisterial district
shall be kept in a separate account by the treasurer. A different tax
rate may be prescribed for the various districts. The amount col-
lected in each district together with the amount apportioned to each
district under the provisions of this act, shall be expended therein ex-
cept the funds collected under the provisions of this section shall be
used exclusively for the permanent improvement of roads in the dis-
trict to cover the purchase of equipment, supplies, machinery and
other incidental expenses incident to such improvements.

This section shall not apply to any county having a population of
over twenty-five thousand inhabitants and which adjoins two cities,
both of which are located in this State and have an aggregate popula-
tion of not less than one hundred and sixty-five thousand nor more
than one hundred and eighty-five thousand inhabitants.

Section 46. That sections nineteen hundred and seventy-six,
nineteen hundred and seventy-seven, nineteen hundred and seventy-
eight, nineteen hundred and seventy-nine, nineteen hundred and
eighty, nineteen hundred and eighty-one, nineteen hundred and eighty-
two, nineteen hundred and eighty-three, nineteen hundred and eighty-
four, nineteen hundred and eighty-five, nineteen hundred and eighty-
six, nineteen hundred and eighty-seven, nineteen hundred and eighty-
eight, nineteen hundred and eighty-nine, nineteen hundred and ninety,
nineteen hundred and ninety-one, nineteen hundred and ninety-two,
nineteen hundred and ninety-three, nineteen hundred and ninety-
four, nineteen hundred and ninety-five, nineteen hundred and ninety-
six, nineteen hundred and ninety-seven, nineteen hundred and
ninety-eight, nineteen hundred and ninety-nine, twenty hundred,
twenty hundred and one, twenty hundred and three, twenty hundred
and four, twenty hundred and five, twenty hundred and six, twenty
hundred and seven, twenty hundred and eight, twenty hundred and
nine, twenty hundred and ten, twenty hundred and eleven, twenty
hundred and twelve, twenty hundred and thirteen, twenty hundred
and fourteen, twenty hundred and fifteen, twenty hundred and sixteen,
twenty hundred and seventeen, twenty hundred and eighteen, twenty
hundred and nineteen, twenty hundred and twenty, twenty hundred
and twenty-one, twenty hundred and twenty-two, twenty hundred and
twenty-three, twenty hundred and twenty-four, twenty hundred and
twenty-five, twenty hundred and twenty-six twenty hundred and
twenty-seven, twenty hundred and twenty-eight, twenty hundred and
twenty-nine, twenty hundred and thirty, twenty hundred and thirty-
one, twenty hundred and thirty-two, twenty hundred and thirty-three,
twenty hundred and thirty-four, twenty hundred and thirty-five,
twenty hundred and thirty-six, twenty hundred and thirty-seven,
twenty hundred and thirty-eight, and twenty hundred and thirty-nine
of the Code of Virginia be and they are hereby repealed; and all spe-
cial road laws heretofore enacted for the roads of any county or dis-
trict in this State be and they are hereby repealed, except such acts
providing for a county road board or county road commission for any
county except Norfolk county now operating under a county road
board or county road commission; and all other parts of acts, general
or special, so far as inconsistent with the provisions of this act be
and they are hereby repealed. ,