W. Va. Code § 7-5A-1

The several county courts of West Virginia, for and on behalf of each county thereof, are authorized and empowered to borrow not exceeding $500 from the reconstruction finance corporation or other governmental agencies, for the sole purpose of liquidating indebtedness incurred by the said court prior to May 1, 1933, said liquidation and payment of debts to include all indebtedness chargeable to said counties. Said loans to extend over a period of twenty years.