Taxation

1918
An ACT to provide for payment of compensation to W. C. Bibb, Commonwealth's attorney, aS counsel for the Commonwealth in the case of Commonwealth against Geo. H. Brown, in Louisa circuit court at its November term, 1916.
A RESOLUTION proposing an amendment to section 136 of article 9 of the Constitution of Virginia and providing for publishing said amendment and certifying the same to the next session of the general assembly.
An ACT to amend and re-enact sections 6, 11, 18, 18a, 18b, 19g, 22, 24, 26, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 88, 84, 85, 86, 88, 89. 90, 91, 92, 98, 94, 97, 98, 99, 100, 102, 103, 104, 105, 106, 107 and 108, of chapter 101 of the acts of the general assembly, approved May 24, 1870, entitled an act providing a charter for the city of Richmond, as heretofore amended; to add to said charter, as a part of the charter of the city of Richmond, sections to be Kngwn as sections 18c, 18d, 18e, 27a, 27b, 27¢c, 27d, 28a, and Slu, and to repeal sections 13b, 30u, 30b, 30c, 30d, 30e, 30f, 30g, 30h, 301, 30j, 93a, 93b, 93c, 938d, 98e, 93f, 938g, 93h, 931, 93), 93k, 931, 93m, 93n, 9380, 9383p, 93q, B8r, 938s and 109 of said charter, the general object of which amendments, added sections and repeal of sections is to require claimants for damages occurring by reason of the negligence of the city to give notice of such claim; to limit the time in which suit shall be brought to recover land opened to and used by the public as a street or alley; to divide the government of the city of Richmond into six departments; to provide for the appointment, qualification and duties of the head of each of said departinents; to enlarge the powers and duties of the mayor; to create a bvard to be known as the advisory board of the city of Richmond, and define their powers and duties; to provide for the better assessment, collection and levy of taxes: to authorize the council of the city of Richmond to pass ordinances deemed necessary to cure defects in the making of such levies and assessments of taxes; to abolish the board known as the administrative board of city of Richmond; to abolish the board known as the board of fire commissioners of the city of Richmond, and to provide for the holding of an election by the people to finally determine whether or not the said amendments shall become effective as a part of the charter of the city of Richmond.
An ACT to amend and re-enact section 44 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 define the status of persons having their actual or habitual places of abode in this State for the larger portion of the twelve months preceding the first day of February in each year, for purposes of taxation.
A RESOLUTION proposing an amendment to section 136 of article 9 of the Constitution of Virginia, and providing for publishing said amendment and certifying the same to the next session of the general assembly.
An ACT to authorize the common council of Winchester to issue $50,000 of refunding improvement bonds in the sum of $50,000 and prescribing the terms and conditions of said issue.
An ACT to incorporate the town of Newbern in the county of Pulaski, and to amend and re-enact an act approved March 20, 1916, entitled 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 2 of an act entitled an act to provide for the incorporation by the courts of towns of more than two hundred and less than five thousand inhabitants, and conferring upon said towns, when incorporated, certain powers of taxation, approved March 14, 1908, in order to provide for the repeal of charters of towns.
An ACT to authorize the board of supervisors of Augusta county to issue time warrants to carry the present floating debt of Augusta county and to levy a tax to pay the interest upon said debt, and to establish a sinking fund to pay off said debt.
An ACT to provide for the payment of compensation to the court stenographer employed on behalf of the State of Virginia by the attorney general to stenograph the evidence and transcribe a record in the case of Commonwealth of Virginia v. J. Frederick Kernochan, committee of Marie Marshall, in the circuit court of James City county, and the city of Williamsburg, on the 11th day of October, 1917.
An ACT in relation to tax on incorporated school leagues.
An ACT to amend and re-enact an act approved March 24, 1914, as amended by an act approved March 21, 1916 (chapter 425, acts 1916), entitled an act to provide additional remedies for the collection of taxes, State, county and municipal.
An ACT to amend and re-enact sub-section 13 of section 2086 of the Code of Virginia, as heretofore amended.

1919es
An ACT to amend and re-enact paragraph sixty of an act entitled an act to amend and re-enact an act entitled an act to incorporate the town of Dayton, Rockingham county, approved March 4, 1912, increasing the rate of taxation authorized by said paragraph sixty of said act approved March 4, 1912, from one dollar and twenty-five cents to two dollars, upon each one hundred dollars of assessed value of real and personal property in the town of Dayton.
An ACT to authorize and require the board of supervisors of Nottoway county to levy a sufficient tax in addition to the levy authorized by law to be laid for general district school purposes to pay the interest on and principal of certain bonds as the same shall become due.
An ACT to amend and re-enact the act approved March 4, 1914, entitled an act to amend and re-enact section 45 of the act to provide a charter for the town of Lexington, approved April 28, 1874.
An ACT to amend and re-enact an act entitled an act to pro-
An ACT to amend and re-enact section 3 of an act entitled an act to amend and re-enact section 3 of an act entitled an act to amend and re-enact chapter 256 of the acts of assembly of 1855-’6, as amended by chapter 123, acts of assembly of 1883-’4, entitled an act to incorporate the town of Orange, and to enable said town to borrow
An ACT to amend and re-enact sections 46, 9244 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, 1908, and acts amendatory thereof, and to add thereto a new section to be known ao D ol 51%.
An ACT to amend and re-enact section 15 of an act entitled "an act to repeal the charter of the town of Smithfield and to grant a new charter to the said town, which took effect February 17, 1900," as amended and re-enacted by an act approved February in’ B 1915.
An ACT to incorporate the town of South Norfolk, in the county of Norfolk.
An ACT to amend sections ten and eleven of the charter of the town of Salem, as heretofore amended.
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.”
An ACT to amend and re-enact sections 2 and 6 of an act entitled an act to prevent damage and injuries by dogs, and to provide compensation of owners of stock so injured; to provide for licenses for dogs and to provide penalties for violation thereof.
An ACT to amend and re-enact sub-section 1 and sub-section 5 of section 44 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 authorize the town of Potomac, in the county of Alexandria, Virginia, to issue bonds not exceeding $60,000.00 for the purpose of building and maintaining a sewerage system; to allow the council of said town to issue said bonds if the same shall be authorized by a majority of the qualified voters, being freeholders thereof; and to levy and collect a special tax to pay the interest thereon, and to create a sinking fund for the redemption of the said bonds upon their maturity.
An ACT to compensate commissioners of the revenue for additional services made necessary because of change in State tax rate to provide funds to meet appropriation by the United States government for the construction of public highways in Virginia and to appropriate out of the State treasury the sum sufficient.
An ACT to extend the time for collection of State taxes and county and city levies assessed on the land and personal property books and State taxes assessed on the income books for the year 1919 and for that year only, notwithstanding the provisions of mention 603 of the Code of Virginia as amended.
An ACT to amend and re-enact sections 11 and 29% 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, and acts amendatory thereof.
An ACT to create for the county of Appomattox a road board and to prescribe the powers and duties of such board and thereby to provide for controlling, constructing, working and keeping in repair ‘the public roads and bridges within said county and to empower and authorize the levy of taxes for road and bridge purposes in said county.
An ACT to amend and re-enact section 61 of an act entitled ar act to provide a new charter for the city of Bristol, and to repeal al: acts or parts of acts in conflict therewith, approved March 14, 1908
An ACT to amend and re-enact section 2 of an act entitled "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, approved March 14, 1906, and the several acts amendatory thereof, approved respectively March 12, 1908, March 14, 1908, March 7, 1912, March 13, 1912, March 18, 1914, March 17, 1914, March 24, 1914, March 25, 1914, February 5, 1915, March 4, 1916, March 11, 1916, March 16, 1916, March 17, 1916, March 20, 1916, and March 20, 1916, and all other acts and parts of acts inconsistent with this act so far as they relate to the said city of Norfolk," approved February 7, 1918.

1920
An ACT to authorize payment of State taxes and local levies for the year 1919 in the district of any commissioner of the revenue where the assessment of taxes and levies, which he was required by law to make, were not made upon the land, personal property and income books as required by law on or before December 31, 1919, where such commissioner of the revenue retired from office on that date; and to authorize payment of State taxes and levies within the period of sixty days after same has been duly assessed without payment of penalty.
An ACT to amend and re-enact section 2385 of the Code ~ Virginia.
An ACT to amend and re-enact an act approved February 7, 1918, entitled an act to amend and re-enact section 26 of an act entitled an act to amend sections 16, 21, 23, 26 and 28, of the charter of Suffolk, approved February 3, 1888.
An ACT to amend and re-enact sections 14 and 17 of an act entitle an act to provide a new charter for the town of Abingdon, Virginia, and to repeal all other acts with reference thereto, in effect January 22, 1900, as heretofore amended.
An ACT to amend and re-enact section 36 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 heretofore amended.
An ACT to authorize the town of Narrows to appropriate $7,500.00 towards the erection by the Pearisburg school district, of a public high school building in said town, and to provide for the issuing of the bonds of the town to raise the money for the said purpose.
An ACT to amend and re-enact sections 54 and 70 of an act entitled an act to amend and re-enact the charter of the town of Martinsville, in the county of Henry, approved March 3, 1892, as heretofore amended.
An ACT to authorize the board of supervisors of Nottoway county to establish road districts and levy a special tax in such districts for road improvements and maintenance.
An ACT to authorize the school board of Winningham school district, of the county of Nottoway, Virginia, to borrow money for the purpose of erecting a high school building at Crewe in said district, and to issue bonds therefor not to exceed the sum of ten thousand dollars in amount.
An ACT to amend and re-enact sections 2224 and 2230 of the Code of Virginia, with reference to the compensation of examiners of records.
An ACT to amend and re-enact section 2449 of the Code of Virginia.
An ACT to provide a charter and special form of government for the city of Hampton, and to repeal the existing charter of said city, formerly the town of Hampton, approved May 23, 1887, and the several acts amendatory thereof...
An ACT to amend and re-enact section 107 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, as heretofore amended.
An ACT to amend and re-enact section 11 of an act entitled an act to incorporate the town of Banister, in the county of Halifax, approved March 16, 1887, as heretofore amended.
An ACT to amend and re-enact section 4211 of the Code of Virginia.
An ACT to amend an act entitled 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, approved March 19, 1918, by adding a new section thereto.
An ACT to extend the time for collecting taxes accounted for by city, county and town treasurers, and not returned delinquent.
An ACT to amend and re-enact section 3 of an act entitled an act to incorporate the town of Louisa, in Louisa county, approved March 8, 1873.
An ACT authorizing the board of supervisors of Norfolk county to levy a capitation tax for school purposes.
An ACT to authorize and require the board of supervisors of Warren county to issue bonds of the said county not in excess of fifteen thousand dollars ($15 00000) to bear interest at the rate of five per centum per annum; to pay for the completion of the road leading from Browntown to Bentonville, in South River district in said county; and to levy a tax on the taxable property of said district to pay the interest on said bonds and provide a sinking fund for their redemption.
An ACT to authorize and empower the city council of the city of Buena Vista to raise and levy, annually, by assessment on property, and all other subjects of taxation taxable by the Commonwealth, in said city, such sums of money as it shall deem necessary or expedient to defray the expenses of said city, and to limit the amount thereof.
An ACT to amend and re-enact section 2389 of the Code of Virginia.
An ACT to amend and re-enact section 6310 of the Code of Virginia.
An ACT to authorize the board of supervisors of Albemarle county to negotiate a loan and issue bonds of said county for the purpose of improving the public highways in Scottsville magisterial district and Charlottesville magisterial district of said county, and to levy a special district tax in said districts to pay said bonds and the interest thereon.
An ACT to amend and re-enact section 2 of an act entitled an act to amend and re-enact an act approved February 20, 1896, entitled an act to provide for working and keeping in repair the public roads of Buchanan and Dickenson counties, as amended by act approved February 9, 1916, so as to provide how the board of supervisors of Buchanan county may establish, change and relocate roads in that county and contract for the construction of same, on terms and conditions
An ACT to amend and re-enact sections 48 and 63 of an act entitled an act entitled an act to amend and re-enact an act, approved July 9, 1870, and to amend and re-enact an act, approved March 21, 1877, and to amend and re-enact an act approved February 17, 1890, and to re-enact an act, approved January 29, 1894, relating to the charter of the town of Harrisonburg, approved March 3, 1896.
An ACT authorizing the board of supervisors of Prince Edward county to levy a capitation tax for school and road purposes.
A JOINT RESOLUTION proposing amendment to section 170 of the Constitution of Virginia.
An ACT to authorize the town of Coeburn, in the county of Wise, Virginia, to issue bonds not exceeding the sum of eighty thousand dollars, for the purpose of building and maintaining a sewerage and water system or either, as the council may determine; to allow the council of said town to issue bonds if the same shall be authorized by a majority of the qualified voters, and to levy and collect a special tax to pay the interest thereon, and create a sinking fund for the redemption thereof 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 amend and re-enact section 2421 of the Code of Virginia.
An ACT to authorize the board of supervisors of the county of Dinwiddie to levy a special tax in Westboro and Darville precincts in said county for road improvements in said precincts.
An ACT to amend and re-enact sections 2337 and 2349 of the Code
An ACT to authorize and empower the board of supervisors of Culpeper county to borrow four thousand dollars for the purpose of completing the Eldorado road in Salem magisterial district.
An ACT to authorize and require the board of supervisors of Page county to levy a sufficient tax in addition to the levy authorized by law, to be laid for general district school purposes, to pay the interest on and principal of certain bonds as the same shall become due.
An ACT to authorize the board of supervisors of Appomattox, Amelia, Cumberland, Nottoway, Lunenburg and Prince Edward counties to levy an additional capitation tax, as provided by section 173 of the Constitution of Virginia.
An ACT to amend and re-enact sections 2430 and 2431 of the Code of Virginia.
An ACT to amend and re-enact section eighteen of the tax law.
An ACT to provide a new’charter for the town of Narrows and to repeal all other acts and parts of acts in conflict with the Provisions of
An ACT to amend and re-enact section 10 of an act entitled an act to incorporate the town of Virgilina, in the county of Halifax
An ACT to amend and re-enact sections 23, 33, 43, 99, 100, 101, 102, 103 and 106 of an act approved February 28, 1896, entitled an act to provide a new charter for the city of Roanoke, and the acts amendatory thereof.
An ACT to amend and re-enact sections 7, 10 and 12 of an act entitled an act to incorporate the town of South Hill, Mesienburg Ses Virginia, approved February 16, 1901, as heretofore amended.
An ACT to amend and re-enact section 2307 of the Code of Virginia.
An ACT to amend and re-enact sections 87 and 111 of an act entitled an act to incorporate the town of Crewe, in Nottoway county, Virginia, approved March 20, 1916.
An ACT to amend and re-enact an act approved March 15, 1904, authorizing the board of supervisors of Patrick and Grayson counties to levy a capitation tax for school or other county purposes.
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
An ACT to amend and re-enact an act entitled an act to provide a new charter for the town of Front Royal, Warren county, Virginia, approved March 11, 1916, and to repeal all acts or parts of acts in conflict therewith.
An ACT to amend and re-enact section 12 of an act entitled an act to incorporate the town of Wakefield, approved April 2, 1902.
An ACT to amend and re-enact an act entitled an act to extend the limits of, and provide for electing trustees for, the town of Marion, in the county of Smyth, and vesting them with certain corporate powers, passed March 15, 1849, as heretofore amended.
An ACT to encourage thrift and savings amongst industrial classes similar to the encouragement afforded by building and loan associations and to authorize the incorporation of industrial loan associations for the purpose of making small loans to industrial classes on security and at low rate of interest.
An ACT to amend and re-enact section 3852 of the Code of eS
An ACT to provide for the organization or admission and the regulation and taxation of incorporated mutual insurance companies other than life, providing a penalty for any violation hereof and repealing all acts or parts of acts in conflict herewith.
An ACT to provide for the enumeration of the veterans of the Confederate army and navy.
An ACT to amend and re-enact section 5 of an act approved November 24, 1884, entitled an act to incorporate the town of Boykins, in the county of Southampton, and amended and re-enacted by an act approved February 14, 1901, and amended by an act approved December 19, 1901, and amended by an act approved March 16, 1910.
An ACT to amend and re-enact section 2250 of the Code of Virginia
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, Virginia, and to repeal all acts in conflict therewith
An ACT to require treasurers of cities of over one hundred and twenty-five thousand inhabitants to mail bills for State taxes to tax-payers.
An ACT to authorize, empower and require the board of supervisors of Grayson county to borrow the sum of $90,000.00 and to issue bonds therefor for the repair, improvement and construction of certain roads and bridges in Wilson, Elk Creek and Old Town magisterial districts of said county; to provide for the expenditure of the funds raised by such bond issue; to authorize the purchase of machinery and tools necessary therefor; to authorize the employment of civil engineers, road builders and labor; to specify the roads and parts thereof to be constructed and the amounts to be expended thereon; to provide for imposing a tax on all property, county and district, including property in any incorporated town situated within the above named districts, for the purpose of paying the interest and principal of such debt; to do all things necessary, needful or incidental to the main purposes of this act; and to declare an emergency.
An ACT in relation to local school taxes; and repealing sections 740 and 2721 of the Code of Virginia.
An ACT to amend sections 5, 6, 7, 8, 9, 10, 11, 12, 18, 19, 20, 21, 22, 23, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 92, 94, 95, 96, 97, 98, 99, 100, 101, and 103 of an act to incorporate the city of Newport News, in the county of Warwick, and to provide a charter therefor, and to repeal sections 2 and 93 of said act and to add thereto sections 14a, 55a, 99a, 116a, 120, 121, 122, 123, 124, 125, 126, 127, 128, 129, 130, 131, and 132, which deal with and provide for vacancies in the council; the initiative and referendum; the general powers and duties of the department of public welfare; the division of the city into school districts and the election of trustees therefor; the creation of a civil service commission and its rules and regulations; the jurisdiction of courts to enforce ordinances; rules and regulations upon city owned property outside of the city; continuance of present officers in office until January 1, 1921, and the vacating of certain offices at that time; the penalties for violation of certain sections; the working of prisoners; the appointment of boards and the creation of pension funds.
An ACT to expedite the collection of taxes and levies on lands and lots, which have not been paid prior to the report of delinquents for any year, by county and city treasurers; defining certain duties of such treasurers and making compensation therefor.
An ACT to authorize the school board of Cobham district, No. 4, of the county of Surry, to borrow money and 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 authorize and require the board of supervisors of Norfolk county to levy a sufficient tax in addition to the levy authorized by law, to be laid for general district school purposes, to pay the interest on any principal of certain bonds as the same shall become due.
An ACT to authorize the town council of Blackstone, in the county of Nottoway, to levy a special tax to equip and maintain a fire net ae
An ACT to amend and re-enact section 2244 of the Code of Virginia.
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 of said county; to authorize the erection of toll gates and the collection of tolls upon certain public roads therein; and making certain provisions for the construction, working, maintenance, etc., of said roads, and to levy a tax for said purposes in said county and in the several magisterial districts 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.
A JOINT RESOLUTION proposing an amendment to section 136 of article 9 of the Constitution of Virginia.