Taxation

1916
An ACT to amend and re-enact an act entitled an act to authorize the sale of lots purchased by the Commonwealth for delinquent taxes and not redeemed within four years or more, approved February 23, 1906.
An ACT to prevent unfairness, imposition or fraud in the issuance, sale, promotion, negotiation, or distribution of any stocks, bonds, notes or other securities or contracts, and to provide penalties for violation thereof and to authorize the State corporation commission to make investigations in connection with the sale of such securities or contracts.
AN ACT to refund to B. F. Day, of Rockbridge county, a certain amount of taxes unlawfully paid on income.
An Act to provide for the issuing of bonds by the town of Gate City in Scott county, Virginia, for the purpose of erecting a public free school building and equipping the same, of calling an election therefor and of providing for the levy of taxes to reduce the bonds.
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 interest on the public debt, and to provide a special tax for pensions, as authorized by section 189 of the Constitution, approved April 16, 1908, and acts amendatory thereof, as amended by an act approved March 19, 1914.
An Act to amend and re-enact sections 128 and 129 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay interest on the public debt, and to provide a special tax for pensions as authorized by section 189 of the Constitution, approved April 16, 1908, and acts amendatory thereof.
An ACT to amend and re-enact sections 27, 36, 41, 45, 46 and 47 of an act approved March 12, 1908, and entitled an act to amend and re-enact sections 27, 34, 36, 41, 45, 46, and 47 of an act of the general assembly of Virginia, approved March 14, 1906, entitled, an act to amend and re-enact an act of the general assembly of Virginia, 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, as amended by the several acts of the general assembly of Virginia, approved, respectively, April 6, 1887, April 28, 1887, May 14, 1887, February 14, 1900, February 21, 1900, February 26, 1900, February 2, 1901, February 15, 1901, and March 15, 1902, and to define the boundaries of the said city of Norfolk as extended by the several acts of the general assembly and approved April 6, 1887, February 22, 1890, and March 14, 1902, and by an order of the circuit court of Norfolk county which was entered on the 9th day of January. 1906, and add an independent section thereto to be known as section 33-a; and to repeal an independent section of said act known as section 33-a.
An Act to Amend and Re-enact an Act Approved March 17, 1915, Entitled an Act to Create a State Advisory Board on Taxation and County and City Boards of Review of Assessments; to Define the Powers and Duties of Such Board; to Fix the Compensation of Their Members and to Appropriate Money to Carry Out the Provisions of This Act; to Provide for the Review of Reports of Purchases by Merchants and the Review of the Annual Returns and Assessments of Intangible Personal Property, Income and Money, by Certain Officials and Fixing Their Compensation Therefor and to Provide Penalties for the Violation of This Act, and to Repeal an Act Entitled An Act to Create a State Advisory Board on Taxation and County and City Boards of Review of Assessments to Define the Powers and Duties of Such Boards; to Fix the Compensation of Their Members and to Appropriate Money to Carry Out the Provisions of This Act: to Provide for the Review of Assessments on Intangible Personal Property, Income and Money by Certain Officials, and Fixing Their Compensation Therefor and to Provide Penalties for the Violation of This Act, Approved February 16, 1915. And to Change the Name of the State Advisory Board to the State Tax Board and to Appropriate Money to Carry Out the Provisions of This Act.
An ACT to amend and re-enact sections 7, 9 and 48 of an act entitled an act to define the corporate limits and charter of the city of Williamsburg
An ACT to amend and re-enact section 2 of an act entitled an act to segregate for the purposes of taxation, pursuant to section 169 of the Constitution of Virginia, the several kinds and classes of property so as to specify and determine upon what subjects State taxes, and upon what subjects local taxes may be levied, and to provide for the continuance for the year 1915, of the present State school tax of ten cents on every one hundred dollars of real estate and of the assessed value of real estate and tangible personal property, approved February 16, 1915, and as further amended by an act approved March 15, 1915.
An ACT to amend and re-enact section 55 of chapter 5 of an act concerning corporations, which became a law May 21, 1908, as amended and re-enacted by an act approved March 12, 1908, relative to the dissolution of domestic corporations and surrender of certificate of authority to do business in Virginia by foreign corporations.
An ACT to provide a new charter for the town of North Tazewell, in the county of Tazewell; and to repeal all acts or parts of acts in conflict therewith.
An ACT to provide a new charter for the town of Gretna, Pittsylvania county, and to repeal all other acts ee with this
An ACT to incorporate the town of Crewe, in Nottoway county, Virginia.
An ACT to amend and re-enact sections 10, 11, 46, 47, 68 and 118% 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, and acts amendatory thereof, and to add three new sections thereto designated respectively, section 86% providing for a license tax on collection agencies, and sections 86% and 36% providing for the taxation of water, heat, light and power companies.
An ACT to appropriate the public revenue for the two fisca! years ending respectively, on the 28th day of February, 1917, and the 28th day of February, 1918.
An ACT to authorize the auditor of public accounts to refund the amounts of certain taxes unlawfully and illegally collected from Sarah E. Ashby.
An ACT to amend and re-enact an act entitled an act to incorporate the town of Stanley in Page county, Virginia, approved February 14, 1900. (H. B. 475.)
An ACT to amend and re-enact section 123 of an act entitled an act to provide a new charter for the city of Bristol and to repeal all other acts or parts of acts in conflict therewith
An ACT to authorize the auditor of public accounts to employ the attorneys for the Commonwealth, in the several counties and cities, to take steps and institute actions at law or suits in equity for the recovery of taxes on personal property, money and income returned delinquent and to provide for the compensation of the attorneys and to require bond.
An ACT to amend and re-enact section 120 of an act entitled an act to raise revenue for the support of the government and public free schools, and to pay 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, and acts amendatory thereof.
An ACT to amend and re-enact section 7 of the charter of the former town, now city, of Hampton, entitled an act to incorporate the town of Hampton, in Elizabeth City county, Virginia, approved May 23, 1887, as amended by an act approved March 2, 1914, in relation to the rate of taxation.
An ACT to amend and re-enact section 61 of an act approved April 16, 1903, as amended by an act approved March 19, 1915, entitled an act to raise revenue for the support of the government and public free schools and to pay interest on the public debt and to provide a special tax for pensions, as authorized by section 189 of the Constitution, classifying auctioneers, and to add sub-divisions 67-a and 67-b, defining live-stock auctioneers and the license tax to be paid by them.
An ACT to extend the time for collecting taxes accounted for by city, county and town treasurers, and not returned delinquent.
An ACT to regulate the assessment and collection of omitted license, privilege and occupation taxes.
An ACT to prevent undue publicity of income tax returns.
An ACT to amend and re-enact sections 3 and 8 of an act approved March 6, 1900, entitled an act for working and keeping in order the public roads of Mecklenburg county, and to provide for the levy of taxes for that purpose.
An ACT to amend section 5 of the charter of the town of Falls Church, in the counties of Fairfax and Alexandria.
An ACT to authorize the school board uf Claremont school district, No. 4, of the county of Surry, Virginia, to borrow money and to issue bonds for the purpose of erecting and furnishing one or more school houses, and to purchase sites therefor, and to provide for the payment of such bonds and the interest to accrue thereon.
An ACT to amend and re-enact sections 106 and 106% of an act entitled an act to raise revenue for the support of the government and public free schools and to pay 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, as amended by an act approved March 19, 1915, classifying theatres, public performances, exhibitions, etc., and naming licenses thereon.
An ACT to provide for the settlement, registration, transfer, and assurance of titles to land, and to establish courts of land registration, with jurisdiction for said purposes, and to make uniform the laws of the States enacting the same.
An ACT to define ardent spirits and to prohibit the manufacture, use, sale, offering for sale, transportation for sale, keeping for sale, and giving away of ardent spirits as herein defined, except as provided herein; to prohibit advertisement of such ardent spirits; to prescribe the jurisdiction for trial and appeals of cases arising under this act; to prescribe the force and effect of certain evidence and prosecutions for violation of this act; to create the office of commissioner of prohibition and to define his duties and powers and compensation; defining intoxication and who is a person of intemperate habits within the meaning of this act; prescribing certain rules of evidence in certain prosecutions under this act; exempting certain counties and cities from certain provisions of this act and authorizing additional restrictions and limitations beyond the provisions of this act as to the sale, manufacture or delivery of ardent spirits in certain counties and cities; to provide for the enforcement of this act and to prescribe penalties for the violation of this act; to appropriate out of the treasury of the State necessary moneys for the enforcement of this act; and to repeal all acts or parts of acts in conflict with this act.
An ACT to prevent the padding of bills of costs in connectior with sales of lands for delinquent taxes.
An ACT to incorporate the town of Newbern, in the county of Pulaski, and to repeal an act entitled an act to incorporate the town of Newbern, in the county of Pulaski, approved March 4, 1872.
An ACT to amend and re-enact section 526 of the Code of Virginia as amended and re-enacted by act approved March 14, 1908, entitled an act to amend and re-enact section 526 of the Code of Virginia.
An ACT to prevent the maintenance of suits for the purpose of restraining the assessment or collection of taxes.
An ACT to amend and re-enact an act entitled an act for working and keeping in repair the public roads and bridges in the county of Buckingham, and to levy a capitation tax in connection therewith
An ACT to amend and re-enact section 450 of the Code of Virginia as heretofore amended.
An ACT to amend and re-enact section 9 of an act entitled an act to incorporate the town of Round Hill in the county of Loudoun, approved February 5, 1900, approved March 24, 1914.
An ACT to amend and re-enact an act entitled an act to allow executors and other fiduciaries to invest in Virginia three per centum bonds issued by virtue of an act approved February 14, 1882, approved February 9, 1898.
An ACT to create the city of Hopewell, in the county of Prince George; to provide temporary and permanent officers for its organization and management and to authorize the assessment and collection of revenue necessary for the permanent improvement and government of said city.
An ACT to amend and re-enact an act approved March 13, 1912, and entitled an act to amend and re-enact section 34 of an act of the general assembly of Virginia, approved March 12, 1908, entitled an act to amend and re-enact sections 27, 34, 36, 41, 45, 46 and 47 of an act of the general assembly of Virginia, approved March 14, 1906, entitled an act to amend and re-enact an act of the general assembly of Virginia, 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, as amended by the several acts of the general assembly of Virginia, approved respectively, April 6, 1887; April 28, 1887; May 14, 1887; February 14, 1900; February 21, 1900; February 26, 1900; February 2, 1901; February 15, 1901; and March 15, 1902, and to define the boundaries of the said city of Norfolk, as extended by the several acts of the general assembly and approved April 6, 1887; February 22, 1890, and March 14, 1902, and by order of the circuit court of Norfolk county which was entered on the 9th day of January, 1906, and add an independent section thereto to be known as section 33-a.
An ACT to authorize the board of supervisors of Culpeper county to establish and maintain toll gates on the macadam roads of said county.
An ACT to amend and re-enact sections 8 and 9 of an act entitled an act to raise revenue for the support of the government and the 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, 1898, as heretofore amended.
An ACT to require certified copies of the orders, of boards of supervisors, fixing levies sent to the State advisory board of taxation, the compilation and printing of a table from said orders, and the tables, so compiled and printed, furnished upon application.
An ACT to provide a new charter for the town of Tazewell, in the county of Tazewell, and to repeal all other acts or parts of acts in conflict therewith.
An ACT to provide for the organization and government of incorporated communities becoming cities of the second class by the increase of their population to the number of 5,000, or more, when they have been duly ascertained and declared to be cities in the manner provided by law.
An ACT to refund money improperly collected from the Pocahontas Consolidated Collieries Company, Incorporated, and paid into the treasury of the State.
An Act to authorize Northampton county to borrow money and issue bonds for a sum not exceeding twenty thousand dollars ($20,000), for the purpose of building, improving and maintaining the public roads and bridges of Capeville magisterial district in said county.
An ACT to amend and re-enact an act approved March 14, 1910, entitled an act to amend and re-enact section 44 of an act approved April 16, 1903, entitled an act to raise revenue for the support of the government and the public free schools and to pay the interest on the public debt, and to provide a special tax for pensions.
An ACT to amend and re-enact section 44 of an act approved April 16, 1903, 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, as amended and re-enacted by an act approved March, 14, 1910.
An ACT to authorize the supervisors of the county of Pow-hatan to prescribe collars and tags for dogs on which taxes have been
An ACT to amend and re-enact section 109% of an act entitled an act to raise revenue for the support of the government, 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, as amended by an act approved March 19, 1915
An ACT to amend and re-enact section 833-a of an act entitled an act to amend and re-enact section 833 of the Code of Virginia, as heretofore amended by an act approved March 11, 1908, and other acts in relation to the powers and duties of the board of supervisors at annual meetings, by changing the body of said section, and by amendment in addition to the new section designated as section 833-a, which shall prescribe the powers and duties of boards of supervisors in relation to county and school levies, approved March 11, 1908, as amended by an act approved March 28, 1914, and as further amended by an act approved March 17, 1915.
An ACT to amend and re-enact section 28 of an act entitled an act to raise revenue for the support of the government and public free schools and to pay interest on the public debt and to provide a special tax for pensions, as authorized by section 189 of the Constitution of Virginia
An ACT to amend and re-enact section 2820 ef the Code of Virginia in relation to the rate of interest allowed to bankers, brokers and corporations.

1918
An ACT to refund money improperly collected from the Vinton-Roanoke Water Company, a corporation, and paid into the treasury of the State.
An ACT to amend and re-enact section 55 of chapter V of an act concerning corporations, which became a law May 21, 1903; as amended and re-enacted by an act approved March 12, 1908, and as further amended and re-enacted by an act approved March 23, 1916, be amended and re-enacted so as to read as follows: {S B 318}
An ACT to amend and re-enact section 15 of an act entitled an act to provide a special road law for the county of Fauquier; to provide for the working and keeping in repair of the public roads in said county and to create separate district road boards in each of the several magisterial districts thereof; to authorize the erection of toll gates and the collection of tolls upon certain public roads therein, and making certain provisions for the enforcement and collection of said tolls and the protection of the said roads, and the property of said district road boards, and providing certain penalties for the violation thereof, and to repeal all special acts heretofore enacted in reference to the public roads of said county, and to validate the official acts of certain officers under laws heretofore in effect in said county, and to prescribe a penalty for the violation thereof; and to add an independent section thereto, numbered 1514, so as to require the owners or occupants of land abutting on any public road to keep the same free from certain obstructions, approved February 2, 1915, as amended by an act approved March 20, 1916.
An ACT to authorize and empower the board of supervisors of Alleghany county to levy a special district road tax for Boiling Springs and Clifton districts.
An ACT to amend and re-enact all acts creating and amending the charter of the city of Lynchburg.
An ACT to amend and re-enact section 50S of the Code of Virginia, as heretofore amended, and to appropriate sums collected hereunder for the payment of pensions and for the support of the public free schools of the primary and grammar grades.
An ACT ceding to the United States exclusive jurisdiction over certain lands acquired for public purposes within the State, and authorizing the acquisition thereof, and any interest therein, and repealing all prior acts and parts of acts in conflict with this act.
An ACT to amend and re-enact an act entitled an act to provide for making, building and keeping in repair the public roads and bridges in Grayson county, approved March 6, 1900, and as further amended by an act approved March 14, 1904, approved March 13, 1908.
An ACT to amend and re-enact sections 15 and 17 of the charter of the town of Mimnassas
An ACT to amend and re-enact section 3 of an act entitled an act to provide for a method for the better assessment of personal property under the control of fiduciaries and the several courts of the Commonwealth
An ACT to raise revenue for the support of the government and to appropriate money for the construction of roads and projects comprised in ‘the State highway system,” and to provide for an additional fund for the maintenance of public free schools of primary and grammar grades, from the first to the seventh, inclusive, and to provide for the prevention and eradication of tuberculosis among the people of this State, and to extend the work of the State board of health.
An ACT to amend and re-enact section 4 of an act entitled an act for the protection of sheep in Rockingham county, approved January 30, 1804, as amended by an act approved March 4, 1916,
An ACT to provide a new charter for the town of Pocahontas, in the county of Tazewell, and to repeal all other acts or parts of acts in conflict therewith.
An ACT to amend and re-enact sub-section 2 of an act entitled an act to amend and re-enact sub-sections 2, 6, 9, 10, and 13, of section 2086 of the Code of Virginia, as heretofore amended, approved March 22, 1916.
An ACT to define ardent spirits and to prohibit the manufacture, use, sale, offering for sale, transportation, keeping for sale, and giving away of ardent spirits, or drugs, as herein defined, except as provided herein; declaring certain ardent spirits contraband, and prescribing procedure for search therefor and forfeiture thereof; to prohibit advertisement of such ardent spirits; to prescribe the jurisdiction for trial and appeals of cases arising under this act; to prescribe the force and effect of certain evidence and prosecutions for violation of this act; to create the office of commissioner of prohibition and to define his duties and powers and compensation; defining intoxication and who is a person of intemperate habits within the meaning of this act; prescribing a penalty for intoxication; prescribing certain rules of evidence in certain prosecutions under this act; defining soft drinks, providing how they may be sold, regulating the sale of toilet, antiseptic preparations, patent and proprietary medicines, and flavoring extracts; exempting certain counties and cities from certain provisions of this act and authorizing additional restrictions and limitations beyond the provisions of this act as to sale, manufacture or delivery of ardent spirits in certain counties and cities; to provide for the enforcement of this act and to prescribe penalties for the violation of this act; to appropriate out of the treasury of the State necessary moneys for the enforcement of this act; and to repeal chapter 146 of acts of assembly, 1916, approved March 10, 1916 and all other acts or parts of acts in conflict with this act.
An ACT to amend and re-enact section 104 of an act to incorporate the city of Newport News, in the county of Warwick, and to provide a charter therefor, approved January 16, 1896, as amended.
An ACT to authorize the board of supervisors of Wise county to borrow money and issue bonds of said county, or any of the magisterial districts thereof, for a sum not exceeding $30,000, for the purpose of repairing damage done by flood to the public roads and bridges of said county, and to levy taxes to pay the interest thereon, and to create a sinking fund for the payment of such bonds at maturity.
An ACT to extend the time for collecting taxes accounted for by city, county and town treasurers, and not returned delinquent.
An ACT to prevent damage and injuries by dogs, and to provide compensation to owners of stock so injured; to provide for license on dogs, and to provide for penalties for violation thereof.
An ACT to amend and re-enact section 21 of an act, approved January 30, 1888, entitled an act to amend and re-enact an act to incorporate the town of South Boston, in the county of Halifax, be amended and re-enacted so as to read as follows and to enact and add two sections to said act, to be known as sections 26 and 27, providing for the collection of town levies and assessments, and prescribing penalties for the violation of the license ordinances of the town.
An ACT to authorize and empower boards of supervisors to remit certain classes of local taxes upon certain steam railways operating at a loss.
An ACT to allow personal representatives and guardians of estates of $100.00 or less, in the discretion of the court, to qualify by giving bond without surety, and to provide that upon the qualification of a personal representative of an estate of a decedent, of $100.00 or less in value, no tax or court cost shall be charged upon such qualification.
An ACT to amend and re-enact sections 18, 19 and 20 of an act entitled an act to raise revenue for the support of the government and the 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, and acts amendatory thereof, and to segregate to localities the tax upon shares of stock of banks, banking associations, trust and security companies.
An ACT to amend and re-enact section 492 of chapter 24 of the Code of Virginia, as heretofore umended.
An ACT to amend and re-enact sections 7, 9 and 48 of an act entitled an act to define the corporate limits and charter of the city of Williamsburg, approved March 17, 1884, as amended by an act approved March 5, 1900, and as amended March 20, 1916.
An ACT to amend and re-enact section 26 of an act entitled an act to amend sections 16, 27, 25, 26, and 28 of the charter of Suffolk
An ACT to repeal an act approved February 19, 1896, entitled an act to constitute capitation tax a lien upon real estate owned by the person at the time such capitation tax is assessed, as amended by an act approved December 3, 1903.
An ACT to incorporate the town of Dungannon, in Scott county,
An ACT to regulate the business of itinerant venders and itin- erant auctioneers, prescribing a specific license therefor and providing penalties for a violation thereof.
An ACT to regulate the business of making small loans, by requiring persons charging directly or indirectly a greater rate of compensation than the conventional legal interest rate per annum on loans not exceeding three hundred ($300) dollars, to any person, to obtain a license; by prescribing the maximum amount of compensation which licensees may charge; by regulating assignments to licensees of salaries or wages earned, or to be earned; by prohibiting false or deceptive advertising concerning such loans; by fixing penalties for violation of certain provisions of this act; by prescribing certain duties of the chief examiner of banking division of the corporation commission in respect to licensees; repealing section 81 of the revenue act and all other acts and parts of acts inconsistent with the provisions of this act.
An ACT to amend and re-enact an act entitled an act relating to the situs for taxation of intangible property owned by corporations which do no business in this State
An ACT to provide a charter and special form of government for the city of Norfolk and to repeal the existing charter of said city
An ACT to raise additional revenue for the support of the government.
An ACT to provide a new charter for the city of Clifton Forge,
An ACT to amend and re-enact section 106% of an act entitled an act to raise revenue for the support of the government and public free schools and to pay 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 sections 4 and 6 of an act entitled an act to amend and re-enact an act entitled an act to establish a general road fund for the permanent improvement of roads and bridges in Dinwiddie county, to create a road board, for Dinwiddie county, and to prescribe its powers and duties, and provide for the appointment of a county superintendent of roads, and to regulate his duties, approved March 8, 1904, as heretofore amended.
An ACT to amend and re-enact sections 10 and 11 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, and acts amendatory thereof.
An ACT to provide for the issuance of shares of capital stock of corporations organized under the laws of this State without nominal or par value.
An ACT to amend and re-enact an act approved March 3, 1898, entitled an act to prescribe the mode in which clerks of courts shall Keep a record of all taxes and other public moneys collected by them, and to require them to pay the same into the treasury, as amended by an act approved March 27, 1914: and to require the clerk in connection therewith, to keep a reeord of fees received.
An ACT for the relief of all taxpayers in the State of Virginia
An ACT to regulate the situs of taxation of bank stock.
A RESOLUTION proposing amendment to section 186 of the Constitution of Virginia.
An ACT to amend and re-enact section § 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, 1908, as heretofore amended.
An ACT to amend and re-enact an act approved March 21, 1916, entitled an act to amend and re-enact an act approved March 21, 1914, entitled an act to amend und re-enact an act approved March 12, 1912, entitled an act to amend and reenact an act approved March 11, 1908, entitled an act to amen:i and re-enact an act approved March 10, 1906, entitled an act to amend and re-enact an act entitled an act to amend and re-enact sections 7 and 17, as amended by an act entitled an act to amend and re-enact sections 7, 17 and 18 of an act approved February 20, 1892, entitled an act to provide for the settlement of the public debt of Virginia, not funded et cetera, and variously amended January 31, 1894; January 23, 1896; January 25, 1898; February 3, 1900; February 16, 1901; April 2, 1902; March 10, 1906; March 11, 1908; March 14, 1910; March 12, 1912; March 21, 1914, and March 21, 1916.