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"BE IT ORDAINED by the Board of Supervisors of Rappahannock County, Virginia that the following ORDINANCE be passed and ordained:
That the Board of Supervisors of Rappahannock County doth impose a Countv recordation tax on all WILLS AND ADMINISTRATIONS which are admitted to probate and record, in an amount equal to one-third (V3) of the amount of the State recordation tax collected for the State on the first recordation of each taxable instrument, provided no tax shall] be imposed under this ordinance upon any instrument upon which the State recordation tax is fifty cents specifically; and provided further that where a Will or other instrument relates to property located partly in Rappahannock County i and partly in another county dr city, m in other counties or cities, the tax imposed under authority of this Ordinance shall be comupted only with respect to the property located in Rappahannock County.
The County Tax on Wills and Administrations herein provided for shall be in addittion to the State Tax imposed by Sec. 58-66 of the Code of Virginia, and pursuant to Article 4, Sec. 58-67.1 of the Code of Virginia as amended by the Acts of 1960.
The Clerk of the Circuit Court of Rappiahannock County collecting the tax imposed under this Ordinance ^hall pay the same into the Treasury' of Rappahannock County.
The effective date of this Ordinance shall be October 5, 1960.
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