Apparently county judges in Virginia had the power to impose taxes.
From the Richmond Daily Dispatch July 8, 1864:
Taking care of their poor.
–A levy of one per cent on all property, real and personal, (the same amount as the State tax of last year,) has been laid by the County Court of Henrico, the object of which is to raise a fund to feed the poor of that county, without giving any more bonds. This morning a full of bench Justices will be convened to perfect the details of an arrangement as to the best mode of distribution, and at the same time an agent will be appointed to purchase supplies. In the event of any person who has a surplus on hand refusing to sell, said agent will be empowered, according to an act passed by the last Legislature, to impress what he wants at prices not exceeding Government valuation, and can have them carried to any point in the county designated without interruption from any source. The supply store for the whole county will, we learn, be located at the Court-House, and be under the immediate supervision of the magistrates of the county.