Taxation

1901es
An ACT to authorize the board of supervisors of Wythe county to levy a tax upon dogs.
An ACT to incorporate the town of Jonesville, in the county of Lee.
An ACT to amend and re-enact sections 45, 49, 50, 52, and 53 of an act in force January 21, 1884, entitled an act providing a charter for the city of Norfolk, and repealing the existing charter, approved April 21, 1882, in relation to the lien of the city for taxes assessed on real estate, and to the sale thereof for non-payment of taxes.
An ACT to authorize the board of supervisors of the county of Lunenburg to borrow six thousand dollars, said bonds to be used exclusively for the purpose of paying off the present bonded debt of the county as it becomes due.
An ACT to amend the charter of the trustees of the Upper Appomattox company, and to render the property of the said company subject to state, county, and municipal taxation, and for other purposes.
An ACT to give M. C. Richardson, treasurer of Warren county, Virginia, power of levy and distress to collect certain uncollected tax tickets.
An ACT for the relief of the heirs of S. M. Allen from improper assessments of land located in Madison county.
An ACT to establish a dispensary for the sale of intoxicating liquors in Farmville magisterial district, Prince Edward county, Virginia; to prohibit all persons, firms, corporations to sell, barter, or exchange such liquors in said district, and to repeal all laws in conflict with this act, so far as they apply to the said magisterial district.
An ACT to authorize the board of supervisors of Rockingham county to issue new bonds, etc.
An ACT to amend and re-enact chapter 447 of acts 1899-1900, entitled an act to provide for working and keeping in repair the public roads and bridges, and to regulate the manner of opening new roads in the county of Montgomery.
An ACT authorizing the councils of the city of Norfolk to issue bonds not exceeding $500,000 to redeem and retire $500,000 of bonds maturing May 1, 1901, and providing for water tax.
An ACT to allow J. F. Duke, deputy treasurer of Louisa county, further time within which to distrain and levy and collect certain tax tickets for which he has accounted to the State.
An ACT for the relief of W. A. Bradford, treasurer of Clarke county.
An ACT providing for the taxation of dogs in Grayson county, and the disposition of the revenue derived therefrom.
An ACT for the relief of William H. Brauer, treasurer of Henrico county.
An ACT to amend and re-enact an act entitled an act to authorize the board of supervisors of Elizabeth City county to tax sale of liquor in said county
An ACT to amend and re-enact sections 9 and 48 of an act approved March 5, 1900, entitled an act to amend and re-enact an act to define the corporate limits and charter for the city of Williamsburg, approved March 17, 1884
An ACT to incorporate the Southwest Virginia agricultural and live stock association.
An ACT to incorporate the Giles and Bland county transportation and development company.
An ACT to constitute the town of Covington in Alleghany county and certain territory adjacent thereto, a separate school district, and to authorize the council of said town to appoint a board of school trustees for the said district and to levy and collect certain taxes for the benefit of said district.
An ACT to exempt certain lands of H. V. Hudson from taxation by the town of Luray for corporation purposes.
An ACT to give to S. B. Hardwick, late treasurer of Westmoreland county, power of levy and distress to collect certain uncollected tax tickets in his hands.

1902/1903
An ACT to amend and re-enact section 2847 of the Code of Virginia of 1887, as amended and re-enacted by an act approved February 5, 1892.
An ACT concerning corporations.
An ACT to establish Jonesville high school district, in Lee county, Virginia, providing the mode of appointing trustees, levying tax for district school purposes therein, and authorizing the trustees to apply the money collected for district school purposes to the payment of teachers’ salaries, the purchasing, renting, or building of school-houses, apparatus, furniture, appliances,
An ACT to amend and re-enact section 50 of an act entitled an act to raise revenue for the support of the government. and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution
An ACT to amend and re-enact section 2086 of the Code of Virginia, as amended and re-enacted by an act approved February 18, 1890, as amended and re-enacted by an act approved March 3, 1898, in relation to fishing in the waters of the Commonwealth; to provide for levying a license tax on fishing devices, and for the collection thereof, and to extend the provisions of said act to all the waters within the jurisdiction of the Commonwealth, as amended by an act approved March 1, 1900, and as amended by an act approved March 14, 1902.
An ACT to amend and re-enact section 13 of an act entitled an act to provide a new charter for the town of Pulaski, approved February 2, 1898, relating to levying of taxes and an additional poll tax for the support of the town government.
An ACT to amend and re-enact an act entitled an act to create and maintain a State board of crop pest commissioners and to define its duties and powers
An ACT to amend and re-enact section 51 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution
An ACT providing that all dogs in this State which have been assessed with a license tax pursuant to an act entitled "an act to amend and reenaet chapter 402 of the acts of assembly, — session PO 1-2 entitled an act. to protect sheep and other stock in the counties of the State, and to amend the title thereof so as to provide for imposing a lieense tax on dows," approved February 12, 1903, upon which said license tax is not delinquent, or which have been assessed with a Heense tax or other tax pursuant to any ordinance of any incorporated city or town of this State now or hereafter having municipal law providing for or imposing a license tax or other tax on dogs, or pursuant to any special dog tax law of any county, and upon which said license tax or other tax is not delinquent, shall be deemed personal property, and may be the subject of Jareeny and malicious or unlawful trespass: and repealing section 499 of the Code of Virginia as amended and re-enacted by an act entitled "an act to amend and re-enact section 499 of the Code oF Virginia in relation to the listing of dogs for taxation." approved Mareh 7, 1900, and sections 500 and 501 of the Code of Vi irginia, and all other acts or parts of acts inconsistent herewith,
An ACT to amend and re-enact chanter 402 of the acts of assembly, session POT 2, entitled an act to pretect sheep and other stock in the counties of this State
An ACT to provide for the special and separate assessment of taxes on mineral lands and on the improvements, fixtures, and machinery thereon.
An ACT providing for payment of State tax by party on whose motion the estate of a decedent is committed to the sheriff of any county or corporation, or the sergeant of the corporation.
An ACT to amend and re-enact section 35, chapter 4, of an act entitled an act to provide a new charter for the town of Wytheville.
An ACT to amend and re-enact section 623 of the Code of Virginia, in relation to collection of taxes and levies and distraining therefor.
An ACT to legalize a certain election held by the qualified voters Prince Edward county, Virginia, for the purpose of subscribing to the stock the Charlotte, Farmville and James River Valley Railway Company; to empower and direct the supervisors of said county to subscribe to the capital stock said railway company to an amount not exceeding $57,000 in the said county bonds, or $3,000 per mile in the said county’s bonds, par value, upon the term and conditions prescribed in the order of court under which said election was held.
An ACT to provide for the election of commissioners of the revenue for the counties of the State.
An ACT to incorporate the town of Mayville, in Dumfries magisterial district, Prince William county.
An ACT incorporating the town of Bowling Green, in the county of Caroline.
An ACT to submit to the qualified voters of the town of Manassas, in the county of Prince William, at a special election to be held therefor, the question of the establishment of a dispensary for the sale of intoxicating liquor therein, and in the event of a majority of those voting at said election vote for said dispensary, then further to provide for the establishment and conduct of the same, and to prohibit thereafter, within said town, or within one mile of its corporate limits, the sale, barter, or exchange of intoxicating liquors, by all persons, firms, or corporations, except as provided herein.
An ACT to put, into effective operation the provisions of the Constitution relating to the creation, appointment and organization of the “State Corporation Commission,” its jurisdiction, powers, functions and duties; the qualification of the members and officers thereof, their appointment and salaries; the location of its offices, and places and times of its public sessions; its writs, processes, orders, findings and judgments; appeals from its orders, findings and judgments, and its expenses, etc.
An ACT to amend and re-enact section 83 of an act entitled “an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution,” approved April 16, 1903, relating to insurance brokers.
An ACT to raise revenue for support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution.
An ACT to amend and re-enact an act entitled “an act to authorize the mayor and town council of West. Point to borrow money for public improve-ments
An ACT to authorize and empower the board of supervisors of any county in the State to adjust and settle judgments in favor of any county against any treasurer, or ex-treasurer thereof, and his sureties.
An ACT to amend and re-enact an act entitled an act to amend and re-enact an act approved March 7, 1900, entitled an act to provide for working and keeping in repair the public roads and bridges of the county of Washington, and to authorize the board of supervisors to borrow money by the issue of bonds, and to build bridges and macadamize the roads in said county, and to authorize the qualified voters of said county to vote on the question, approved April 2, 1902.
An ACT to amend and re-enact sections 3 and 22 of the charter of the town of South Boston, in the county of Halifax.
An ACT permitting the town council of the town of Emporia to levy an additional capitation tax for street purposes.
An ACT to allow county, city, and town treasurers further time to collect certain taxes and levies uncollected but accounted for by them.
An ACT to amend and re-enact chapter 44 of the Code of Virginia (1887) in relation to cities and towns, and to repeal sections 1039 and 1040 of the Code of Virginia, and section 1043 of the Code of Virginia as amended and re-enacted by an act approved March 4, 1896, and as attempted to be repealed by an act approved March 7, 1900, and to repeal an act approved March 7, 1900, entitled “an act to provide for local assessments in cities and towns.”
An ACT to provide a charter for the town of Warrenton, Virginia.
An ACT to authorize and empower the council of Blackstone, Nottoway county, Virginia, to appoint an assessor and have the real estate within the limits of said town assessed as a basis of taxation for State, county, and town purposes for the year 1903, and thereafter until the next regular assessment: provided, the aggregate amount of the said assessment shall not be less than the aggregate amount of the last assessment.

1902/1904
An ACT to establish Jonesville high school district, in Lee county, Virginia, providing the mode of appointing trustees, levying tax for district school purposes therein, and authorizing the trustees to apply the money collected for district school purposes to the payment of teachers’ salaries, the purchasing, renting, or building of school-houses, apparatus, furniture, appliances,
An ACT to extend the time for the payment of taxes for 1903, without the addition of a penalty.
An ACT to amend and re-enact chapter 67 of the Code of Virginia, in relation to public free schools in cities and in towns constituting separate school districts.
An ACT to amend and re-enact section 2086 of the Code of Virginia, as amended and re-enacted by an act approved February 18, 1890, as amended and re-enacted by an act approved March 3, 1898, in relation to fishing in the waters of the Commonwealth; to provide for levying a license tax on fishing devices, and for the collection thereof, and to extend the provisions of said act to all the waters within the jurisdiction of the Commonwealth, as amended by an act approved March 1, 1900, and as amended by an act approved March 14, 1902.
An ACT to amend and re-enact sections 588 and 591 of the Code of Virginia, and to repeal sections 593, 594, 595, 596, 597, 598, 599, 600, and 601 of the Code of Virginia.
An ACT to provide a remedy for the correction and redress of erroneous assessments of property for taxation in cases not already provided for by law.
An ACT providing that all dogs in this State which have been assessed with a license tax
An ACT to repeal chapter 708, acts of assembly, session of 1899-1900, entitled “an act to provide for the better enforcement and collection of the tax now imposed by law upon shares of stock in corporations and joint stock companies by requiring sworn lists of the stockholders of said corporations or companies resident in this State to be filed with the auditor of public accounts, and to direct the disposition of said lists. and to prescribe penalties for the failure or refusal to file said lists or the furnishing of a false list,” approved March 3, 1900.
An ACT to repeal an act entitled ‘an act to impose a tax on corporations chartered and organized as social clubs desiring to keep liquors at their club house or other place of meeting, to be sold or given away to the members of the corporation for the support of the government and public free schools, and to pay the interest on the public debt, and to prescribe the mode of paying such tax and penalty for its non-payment; to define the privileges of such clubs, and to prescribe in what cases their charters may be revoked.”
An ACT to provide for the special and separate assessment of taxes on mineral lands and on the improvements, fixtures, and machinery thereon.
An ACT to amend and re-enact chapter 380, acts of assembly, session 1895-6, entitled “an act to constitute capitation tax a lien upon real estate owned by the person at the time such capitation tax is assessed”
An ACT to amend section 2 of an act of the general assembly approved May 5, 1903, entitled an act to amend and re-enact section 2086 of the Code of Virginia, with several amendments thereto, so far as it relates to the counties of King George and Stafford.
An ACT to amend and re-enact section 35, chapter 4, of an act entitled an act to provide a new charter for the town of Wytheville
An ACT to prescribe the manner in which a duly registered voter who has not been assessed with his State capitation tax may pay the same, and to prescribe penalties for a failure on the part of clerks and treasurers to observe the provisions of this act.
An ACT to authorize and empower the councils of cities and towns and the boards of supervisors of counties to levy special taxes or levies for the purpose of paying the interest on and providing a sinking fund for bonds issued by virtue of any act of the general assembly enacted.
An ACT to submit to the qualified voters of the town of Manassas, in the county of Prince William, at a special election to be held therefor, the question of the establishment of a dispensary for the sale of intoxicating liquors therein
An ACT to amend and re-enact chapter 23 of the Code of Virginia, in relation to the assessment of lands and lots.
An ACT to compensate the heirs of J. J. Moran for services rendered by him as agent of the State of Virginia in prosecuting the claim of the State for the recovery of the direct tax levied by the federal government under act of congress approved August 5, 1861, and acts amendatory thereof.
An ACT to amend and re-enact the eighteenth subdivision of section 17 of the charter of the city of Portsmouth, approved March 6, 1882.
An ACT to amend and re-enact section 448 as materiel by an act approved February 25, 1892, and by an act approved January 22, 1894, and by an act approved May 20, 1903; section 457 as amended by an act approved January 22, 1894; section 459 as amended by an act approved February 9, 1898; section 492 as amended by an act approved February 24, 1898; section 498 as amended by an act approved January 8, 1898; sections 460, 462, 487, 488, 491, 503, 521, 524, 527, 528, and 532, and to repeal section 472 of the Code of Virginia.
An ACT to amend and re-enact section 143 of an act entitled ‘an act to raise revenue for support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution'
An ACT to amend and re-enact section 83 of an act entitled “an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution,” approved April 16, 1903, relating to insurance brokers.
An ACT to amend and re-enact section 17 of an act entitled “an act to raise revenue”
An ACT to amend and re-enact section 623 of the Code of Virginia
An ACT providing for the working, opening, and keeping in repair the roads in Cumberland county.
An ACT to amend and re-enact sections 567, 568, 571, 573, and 578 of the Code of Virginia, in relation tu the erroneous assessment of real and personal property.
An ACT to amend and re-enact section 857 of the Code of Virginia, in relation to delivery of books and papers in the possession of a county or city treasurer, including uncollected tax tickets for taxes and levies, to his successor.
An ACT to amend and re-enact section 623 of the Code of Virginia, in relation to collection of taxes and levies and distraining therefor.
An ACT permitting the town council of the town of Emporia to levy an additional capitation tax for street purposes.
An ACT to amend and re-enact sections 637, 638, 642, 648, 649, 650, G51, 653, 654, 655, 659, 662, 664, 665, and 666 of the Code of Virginia, as here- tofore amended, in relation to the sale of delinquent lands.
An ACT to authorize and require the board of supervisors of any county wherein the board of school trustees in any school district of such county has, prior to the passage of this act, issued bonds under any special act of the general assembly, to levy a sufficient tax on the property in such school district, in addition to the levy authorized by law to be laid for general district school purposes, to pay the interest on and principal of such bonds as the same shall become due.
An ACT regulating the grant of franchise, et cetera, by cities and towns, and providing for the advertisement thereof and the public reception of bids therefor, and providing for the enforcement of the obligations of the grantees, grantors or owners of franchises, and providing penalties for the usurpation of or violation of the terms and provisions of franchises.
An ACT to amend and re-enact chapter 44 of the Code of Virginia (1887) in relation to cities and towns, and to repeal sections 1039 and 1040 of the Code of Virginia, and section 1043 of the Code of Virginia as amended and re-enacted by an act approved March 4, 1896, and as attempted to be repealed by an act approved March 7, 1900, and to repeal an act approved March 7, 1900, entitled “an act to provide for local assessments in cities and towns.”
An ACT to repeal an act entitled “an act to provide for the special and separate assessment of taxes on mineral lands, and on the improvements, fixtures, and machinery thereon,” approved May 13, 1903.
An act to impose a license tax on dogs for the protection of sheep and other stock in this State.
An ACT incorporating the town of Bowling Green, in the county of Caroline.
An ACT to authorize and empower the council of Blackstone, Nottoway county, Virginia, to appoint an assessor and have the real estate within the limits of said town assessed as a basis of taxation for State, county, and town purposes for the year 1903, and thereafter until the next regular assessment
An ACT to provide for the collection of all taxes in arrear and past due to the Commonwealth prior to February 1, 1903, upon the shares of the capital stock of banks and banking associations, whether due by resident or non-resident stockholders, and for this purpose to amend chapter 642 of the acts of the general assembly of Virginia, session 1895-1896, approved March 3, 1896.
An ACT to amend and re-enact section 11 of an act entitled an act to incorporate the town of Franklin, Southampton county, Virginia, approved March 15, 1876, as amended by an act approved December 19, 1891, and to amend and re-enact section 17 of the charter of the said town, as amended by an act approved February 19, 1890, and to create a sinking fund.
An ACT to raise revenue for support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution.
An ACT to amend and re-enact section 50 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution
An ACT to amend and re-enact title 12 of the Code of Virginia, in relation to the public debt.
An ACT providing for payment of State tax by party on whose motion the estate of a decedent is committed to the sheriff of any county or corporation, or the sergeant of the corporation.
An ACT to amend and re-enact sections 3 and 22 of the charter of the town of South Boston, in the county of Halifax.
An ACT to amend and re-enact section 94 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay the interest on the public debt and to provide a special tax for pensions, as authorized by section 189 of the Constitution
An ACT to amend and re-enact section 69 of chapter 148 of the acts of 1902-°3, entitled “an act to raise revenue for the support of the government and publie free schools, and to pay the interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution, so as to permit foundrymen to exchange new castings for old ones, and to buy old metals or old machines for use in their business, or to be renovated and sold, without taking out a junk dealer's license.
An ACT authorizing and directing the auditor of public accounts to accept from county and city treasurers of the Commonwealth, or their securities, against whom there are judgments in favor of the Commonwealth for taxes and money due the Commonwealth as such treasurers, the amount so due, together with the costs of suit, and interest at six per centum per annum from the time the same became due, in full satisfaction and discharge of said judgments, provided the same is fully paid by the first day of July, 1903.