Va. Code § 27-47: Levy for funds

All funds necessary to carry out the provisions of this article shall be raised in the case of a city by a general levy on all property therein subject to taxation for local purposes; and in the case of a county one-half thereof shall be raised by a general levy throughout the county and one-half by the levy within the town or magisterial district in which the fire company is located on all property therein subject to taxation for local purpose.1928, p. 1003; Michie Code 1942, § 3144g.