1917_public local laws_121_19
CHAPTER 120 AN ACT TO AUTHORIZE THE BOARD OF COMMISSIONERS OF ALLEGHANY COUNTY TO ISSUE BONDS FOR THE PURPOSE OF LAYING OUT, ESTABLISHING, BUILDING, CONSTRUCTING, AND REPAIRING PUBLIC ROADS AND BRIDGES IN SAID COUNTY AND PROVIDING FOR THE MAINTENANCE OF THE SAME. The General Assembly of North Carolina do enact:
That for the purpose of paying the interest upon the bonds provided for in this act and providing a redemption or sinking fund for same, and securing a fund to aid in repairing the public roads of the county, and to pay damages to the owners of land or personal property condemned or purchased for road use or benefits under this act, the board of county commissioners of Alleghany County shall, annually at the time of levying the other taxes of the county, levy a special tax on all property and polls subject to taxation within the limits or jurisdiction of the county, of not more than forty cents and not less than twenty-five cents on the hundred dollars valuation of real, personal and mixed property, and not more than one and twenty one-hundredths dollars and not less than seventy-five cents on each poll, observing the constitutional equation between property and polls. The tax so levied shall be collected by the sheriff or other person authorized by law to collect the other taxes of the county. The funds so collected shall be paid by the sheriff or accounted for by him to the acting treasurer of the county, and the proceeds of such fund shall be held by such treasurer and shall be used by said board of road commissioners and drawn upon by them for the purposes designated in this act.