CHAP. 308.--An ACT to authorize and empower the board of supervisors of Accomac county to levy a license tax on all vehicles used or operated in said county, for the purpose of raising revenue for the construction, improvement and maintenance of public...

1. Be it enacted by the general assembly of Virginia, That the board of supervisors of Accomac county be, and hereby is, authorized and empowered to levy an annual license tax for the construction, improvement and maintenance of roads and bridges in said county, on all vehicles used or operated in said county according to the following schedule, to-wit: On every tumbril cart, a license tax of fifty cents; on every double wagon, one dollar; on every single wagon, fifty cents; on every carriage or buggy, fifty cents; on every double stage coach or hack, one dollar; on every road or speed cart, twenty-five cents; on every bicycle, fifty cents; on every timber cart, two dollars and a half; on every timber wagon, one dollar and a half; on every mine-prop cart, three dollars; on every oil wagon, five dollars; on every motor cycle, two dollars and a half; on every traction engine, twenty-five dollars.

2. The commissioners of the revenue of said county shall be, and hereby are, authorized and empowered, at the time of assessing and listing other personal property in said county, to list and assess any and all of the above specified vehicles used or operated in said county, for which service they shall receive two and one-half per centum of the license tax collected under and pursuant to the provisions of this act. The said license taxes shall be collected by the treasurer of the said county at the same time and in the same manner as other personal property taxes are collected, for which service the said treasurer shall receive two and one half per centum of said license tax collected by him under and pursuant to the provisions of this act. The said treasurer shall have the same remedies to enforce the collection of said license tax as is given county and city treasurers by statute for the collection of personal property taxes.