Taxation

1926
An ACT providing for the propounding and prosecution of a claim by and in the name of the Commonwealth of Virginia against the Federal government for the recovery of taxes heretofore illegally assessed against citizens and residents of Virginia and paid by them.
AN ACT to validate an issue of one hundred thousand dollars ($100,000.00) bonds of the town of Lexington, in the county of Rockbridge, for the purpose of erecting additional school buildings and equipment therefor, for the white and colored schools of said town, and providing for the levy of taxes for the payment thereof.
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, as heretofore amended.
An ACT to authorize and require certain district school taxes to be levied in the county of Isle of Wight, and to provide for the collection and expenditure of the funds derived from such levies.
An ACT to provide a new charter for the town of Floyd, and to repeal all acts or parts of acts in conflict therewith.
An ACT to authorize licensed manufacturers to sell and deliver to licensed dealers without payment of any additional license tax.
An ACT to amend and re-enact an act entitled an act to amend an act approved March 20, 1920, entitled an act in relation to local levies; and repealing sections 740 and 2721 of the Code of Virginia, by adding a new section thereto to be known as section l-a, relating to local school taxes in the county of Lee, approved March 7, 1924. [H B 112]
An ACT to amend and re-enact chapter XIX of the charter of the town of Waynesboro, in relation to the public schools of the town.
An ACT authorizing the board of supervisors of the county of Greene to borrow money, not in excess of $25,000.00, and to issue its bonds therefor, for the purpose of repairing the present courthouse or building a new one for the said county; and requiring the said board annually to levy a poll on other tax to pay the interest thereon, and to create a sinking fund to redeem the principal thereof at maturity.
An ACT to require the approval of the qualified voters of Dickenson county on certain local questions; to prohibit the board of supervisors of the said county from appropriating the county levy for certain purposes; to limit the rates of levy in the said county; and to invest the court or judge with certain authority.
An ACT to provide a new charter for the city of Richmond.
An ACT requiring all oysters from the public rocks of the Commonwealth to be inspected when loading on vessels; measurements, tax; penalties.
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
An ACT to abolish the officers of assessors of lands; to impose upon commissioners of the revenue all the duties and confer upon such commissioners all the powers heretofore imposed or conferred upon land assessors; and to provide for the compensation of such commissioners for performing the additional duties imposed upon them by this act; also to provide for the general reassessment of lands in cities containing more than 25,000 population or more.
An ACT to amend and re-enact section 70 of an act entitled an act to amend and re-enact the charter of the town of Martinsville, in the county of Henry
An ACT to amend and re-enact sections 1, 2, 3, 4 and 5 of an act entitled an act to levy a tax upon motor vehicle fuels; to provide for its collection; to appropriate revenue raised by the same and to prescribe penalties
An ACT to authorize the board of supervisors of Greene county to levy an additional capitation tax, which shall be applied in aid of the public schools of the said county, or for such other county purposes as the said board shall determine.
An ACT to amend and re-enact an act to incorporate the town of Hillsville
An ACT to amend and re-enact subsection 2 of section 5 of an act approved March 27, 1918, entitled 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 record of fees received.
An ACT to amend and re-enact an act entitled an act incorporating Pamplin City, Virginia, approved March 24, 1874, as heretofore amended.
An ACT to amend and re-enact an act to authorize the board of supervisors of the county of Culpeper to employ a superintendent of roads for the districts of Catalpa, Cedar Mountain, Jefferson and Stevensburg, in the said county; to prescribe the powers and duties of such superintendent and authorize the levy of a tax in said districts to pay the expenses incident to the employment of such superintendent, approved March 3, 1924.
An ACT to amend and re-enact sections 24, 28, 31 and 32 of the charter of the city of Alexandria, approved February 20, 1871, as amended by an act approved February 22, 1871; and by an act approved the seventeenth day of March, 1876; and by an act approved March 20, 1877; and by an act approved January 25, 1879; and by an act approved March 1, 1888; and by an act approved February 25, 1892; and by an act approved February 26, 1894; and by an act approved March 1, 1894; and by an act approved March 8, 1894; and by an act approved February 27, 1896; and by an act approved March 3, 1896; and by an act approved March 4, 1896; and by an act approved February 7, 1898, providing the charter for the city of Alexandria and the acts amendatory thereof, relating to the lien of the city for taxes assessed on real estate.
An ACT to amend and re-enact sections 12, 20, 30, 31, 32, 35, 39, 40, 41, 55, 61, 65, 67, 69 and 75 of the Virginia workmen’s compensation act.
An ACT to provide for the holding of elections in the Newcastle school district of Craig county, Virginia, on the question of the issuance of bonds for the purpose of acquiring buildings and building sites, and erecting or repairing and furnishing school buildings in such district; to provide for the issuance and sale of said bonds in accordance with said elections; and to provide for the levying of a tax for the purpose of paying the interest on said bonds and to create a sinking fund for the payment of the principal thereof at maturity.
An ACT to amend and re-enact Code sections 2218, 2219, 2228, 2230, 2254, 2255, 2256, 2257, 2258 and 2312 as heretofore amended, concerning the appointment, duties and compensation of examiners of records, and the duties of the commissioners of the revenue.
An ACT to amend and re-enact sections 3 and 4 of an act entitled an act to amend the charter of the town of Cape Charles and to legalize certain acts of the town council
An ACT to authorize the city of Newport News to borrow $200,000.00 and issue bonds therefor for the purpose of refunding outstanding short term notes.
An ACT to authorize the town council of the town of Wachapreague in the county of Accomac, to borrow not exceeding $15,000.00 and to issue bonds therefor, for the purpose of installing a water supply and sewer system.
An ACT to amend and re-enact sections 3 and 12 of an act entitled an act to amend and re-enact an act approved February 12, 1894, as amended by an act approved March 15, 1906, incorporating the town of Tappahannock, in the county of Essex, approved March 27, 1914
An ACT to authorize the school board of Big Stone Gap School District in Wise county to borrow not exceeding $15,000.00, and issue bonds
An ACT to authorize the county of Patrick to levy a tax of not exceeding fifty cents on every one hundred dollars in value, on the property, real and personal, assessed for taxation in said county, to be used for the construction of roads in the county system of roads of said county.

1928
An ACT to amend and re-enact sections 181 and 186 of the Tax Code of Virginia, in relation to hotels and lodging houses.
An ACT to provide the method of collecting delinquent local taxes and levies in counties having a density of population equal to five hundred or more to the square mile.
An ACT to amend the Tax Code of Virginia by adding thereto a new section, to be numbered section 36a, in relation to personal exemptions allowed under the income tax law.
An ACT for the relief of Mrs. T. FE. Allen and Miss Clara Allen.
An ACT to prescribe the compensation of commissioners of the revenue, and to repeal sections 2337 and 2349 of the Code of Virginia, as amended.
An ACT to amend and re-enact sections 27 and 28 of chapter 64 of the acts of 1922, entitled: “An act to provide a new charter for the city of Suffolk and to repeal the existing charter of said city and the several acts amendatory thereof and all other acts and parts of acts inconsistent with this act so far as they relate to the said city of Suffolk,”
An ACT to amend and re-enact subsection (c) of section 25 of the Tax Code of Virginia and to add a new subsection to the said section 25 of the Tax Code of Virginia to be designated (m), the said subsections being in relation to deductions allowed under the income tax law; also to amend and re-enact sections 71, 72, 73, 77, and 91 of the Tax Code of Virginia which sections are in chapter 7 and 8 of the Tax Code of Virginia on the subjects of intangible personal property and banks, banking associations and trust companies.
An ACT to provide for levying and collecting a special school tax in Wythe and Chesapeake magisterial districts in the county of Elizabeth City, after the same shall have been authorized by the people, by an election to be held for the purpose and to prescribe how the funds raised by such tax shall be used and expended.
An ACT to amend and re-enact section 2958 of the Code of Virginia, in relation to the extension or contraction of corporate limits of cities and towns.
An ACT to amend and re-enact section 168 of the Tax Code of Virginia, relating to insurance brokers.
An ACT to amend and re-enact section 156 of the Tax Code of Virginia, in relation to moving picture shows.
An ACT to provide for a commission to confer with representatives of the District of Columbia and Maryland for the purpose of providing uniformity in laws relating to motor vehicle tax and traffic regulations.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered section 188a, in relation to merchants’ licenses.
An ACT authorizing certain counties and cities in this State to establish a mosquito control district or districts; to provide for a governing body or commission, their appointment and duties; to provide for the creation, operation and management of such district. or districts, and to provide for the issuance of bonds and a sinking fund and for financing the same, to authorize the levy of a tax and appropriating funds.
An ACT to amend and re-enact section 244 of the Tax Code of Virginia, in relation to the assessment of buildings on lands of benevolent and charitable institutions.
An ACT to confer upon the State corporation commission all powers and require the performance by it of all duties now conferred, or imposed, by law upon the commissioner of insurance, the banking division of the State corporation commission, the chief examiner of banks, the bureau of insurance and banking, and the commissioner of insurance and banking.
An ACT to amend and re-enact section 1987 of the Code of Virginia, relating to the levy of a district road tax, the limit thereof, its collection and expenditures, and providing for an increase thereof in Mathews county.
An ACT to authorize the board of supervisors of Dickenson county to levy additional taxes for the benefit of the public schools in said county, the several magisterial districts and incorporated towns therein, and authorizing the school board to borrow money for saicd* purpose.
An ACT to authorize the city of Newport News to borrow a sum not exceeding forty thousand dollars and issue bonds therefor to be used for the purchase of municipal equipment for said city.
An ACT to amend and re-enact sections 123 and 124 of the Tax Code of Virginia, in relation to the tax on seals.
An ACT to authorize the board of supervisors of Fauquier county to levy an additional capitation tax on all residents of the county, subject to the levy and payment ot the State capitation tax.
An ACT for the relief of Hermitage Park Corporation.
An ACT to repeal chapter 252 of the acts of assembly of 1884, entitled ‘an act to provide for working of roads in the counties of Chesterfield, Powhatan and Goochland,” and all acts amendatory thereof, in so far as the same applies to the county of Powhatan, the same not to become effec- tive until approved by the people in an election to be held for the purpose.
An ACT to provide the method of collecting delinquent local taxes and levies in cities adjoining counties having a density of population equal to five hundred or more to the square mile.
An ACT to provide for the assessment and taxation of stocks and bonds and other evidences of debt in anywise held or owned by railway and canal companies chartered under the laws of Virginia for 1928 and succeeding years; and to provide when such companies shall not be assessed with stocks, bonds and other evidences of debt omitted from assessment for the year 1927 and preceding years.
An ACT to authorize the city of Hopewell to borrow money and issue bonds therefor for permanent public improvement in said city.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered section 18l-a, so as to impose a license tax upon instalment paper handlers or dealers.
An ACT to amend and re-enact article 3 of section 3, and section 6, and article 8 of section 8, and articles 1, 2, 5, 9, 10 and 13 of section 9 and article 11 of section 10 and article 13 of section 11 of an act entitled an act to extend the limits of, and provide for electing trustees for, the town sof Marion, in the county of Smyth, and vesting them with certain corporate powers, approved March 24, 1920.
An ACT to amend 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
An ACT to amend and re-enact section 121 of the Tax Code of Virginia, in relation to recordation taxes.
An ACT to provide a general road law applicable in all the counties
An ACT to amend and re-enact section 4235 of the Code of Virginia, as amended by chapter 514 of the acts of assembly of 1922, page 894, as to filing list of agents of insurance companies.
An ACT to amend and re-enact the Tax Code of Virginia by adding thereto a new section, to be known as section 18514, relating to license tax on dealers in carload lots of horses.
An ACT to amend the Tax Code of Virginia by adding thereto new section to be numbered section 171-a, in relation to wholesale merchandise brokers who sell only to wholesalers or manufacturers, and whose gross profits are measured principally by commissions.
An ACT to amend and re-enact the title, and to amend and re-enact an act entitled an act to prevent unfairness, imposition or fraud in the sale or disposition of certain “securities” herein defined by requiring an inspection thereof, providing for such inspection, supervision and regulation of the business of any person, association, partnership, or corporation, engaged or intending to engage, whether as principal, broker or agent, in the sale of any such securities in the State of Virginia as may be necessary to prevent unfairness, imposition or fraud in the sale or disposition of said securities, and prescribing penalties for the violation thereof
An ACT to amend and re-enact section 426 of the Tax Code of Virginia in relation to trusts.
An ACT to amend and re-enact section twenty of chapter one hundred and sixty-one of the acts of nineteen hundred and eighteen, as amended by chapter one hundred and thirty-seven of the acts of nineteen hundred and twenty-three, relating to the charter of the town of Pocahontas, Virgimia.
An ACT to provide a new charter for the town of Luray, Virginia.
An ACT to amend and re-enact an act entitled an act to amend ard re-enact an act approved March 20, 1920, entitled an act in relation to local school taxes; and repealing sections 740 and 2721 of the Code of Virginia, by adding a new section thereto, to be known as section la, relating to Incal school taxes in the county of Lee approved March 7, 1924, as amended by chapter 62 of the acts of assembly of 1926, page 70.
A JOINT RESOLUTION proposing an amendment to section 171 of the Constitution of Virginia.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered section 176a, in relation to cotton factors.
An ACT to repeal section 190 of the Tax Code of Virginia, relating to motor vehicles for hire.
An ACT to provide a new charter for the city of Lynchburg, Virginia.
An ACT to amend and re-enact an act approved February twenty-first, nineteen hundred and twenty, entitled 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 a low rate of interest.
An ACT to amend and re-enact section 3 of 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, approved February 26, 1916, as amended by an act approved March 20, 1920, as amended by an act approved March 20 1922.
An ACT to authorize and empower the board of supervisors of the county of Elizabeth City to borrow the sum of thirty thousand ($350,000.00) dollars, and to issue the bonds of said county therefor, for the purpose of paying the expenses incurred by the county in making additions to the county jail and installing new cells therein; making additions to the record vault of the clerk's office and installing new fixtures therein; adding one jury room to the courthouse for the use of petit and grand jurors, and for installing a central heating plant in the addition to the jail for the purpose of heating said jail and courthouse of said county, and to authorize and require the said board of supervisors to levy a tax upon all property subject to local taxation in said county, sufficient to pay the interest on said bonds and create a sinking fund to retire the principal thereof at maturity.
An ACT to amend and re-enact sections 3 and 5 of an act entitled an act to levy a tax upon motor vehicle fuels; to provide for its collection; to appropriate revenue raised by the same, and to prescribe penalties
An ACT to provide a new charter for the town of Vinton, Roanoke county, Virginia, and to repeal all acts or parts of acts in conflict therewith.
An ACT to authorize the board of supervisors of Scott county to issue bonds of Scott county to refund outstanding bonds of said county issued on behalf of Estillville magisterial district, and to authorize the levy of a tax for the payment of the principal and interest of said bonds, and to validate said outstanding bonds.
A JOINT RESOLUTION proposing amendment to the Constitution of Virginia.
An ACT to amend and re-enact section 17 of the act of the general assembly of Virginia, approved March 12, 1904, entitled an act to incorporate and provide a charter for the town of Damascus, Virginia.
An ACT to authorize the town of Cape Charles to borrow $58,000.00 and issue bonds therefor for the purpose of refunding outstanding notes or certificates of indebtedness.
An ACT to amend and re-enact an act entitled an act to amend and re-enact the charter of the town of Culpeper, approved January 11, 1898, as heretofore amended.
An ACT to authorize the city school board of the city of South Norfolk to borrow money not in excess of $150,000.00, and to issue its bonds therefor, to be used for the construction of a high school for white children in the city of South Norfolk, and to require the council of said city, annually to levy taxes to pay the interest thereon, and to create a sinking fund to redeem the principal thereof at maturity.
An ACT to authorize and empower the board of supervisors of Fluvanna county to levy an additional capitation tax, which shall be applied in aid of the public schools of the said county, or for such other county purposes as the said board shall determine.
An ACT to authorize and require certain district school taxes to be levied in the county of York, and to provide for the collection and expenditure of the funds derived from such levies.
An ACT to authorize and empower the board of supervisors of the county of Elizabeth City to borrow the sum of ten thousand ($10,000.00) dollars, and to issue the bonds of said county therefor, the purpose of refunding an issue of bonds in the sum of ten thousand ($10,000.00) dollars, issued by the board of supervisors of Elizabeth City county on the fifteenth day of June, eighteen hundred and ninety-eight, pursuant to resolution of said board of supervisors adopted on the fifteenth day of June, eighteen hundred and ninety-eight, for the purpose of rebuilding the county jail and making necessary repairs to the county clerk’s office of the county of Elizabeth City, and to authorize and require the said board of supervisors to levy a tax upon all property subject to local taxation in said county, sufficient to pay the interest on said bonds and to create a sinking fund to retire the principal thereof at maturity.
An ACT to authorize the city of Newport News to borrow eighty thousand dollars and to issue bonds therefor to be used by said city in making public improvements in territory annexed to the city of Newport News, under provisions of section 2958 of the Code of Virginia, as amended by act of assembly of Virginia, 1924, chapter 441.
An ACT to authorize the board of supervisors of Buckinghain county to levy an additional capitation tax on all residents of the county.
An ACT to amend the charter of the city of Charlottesville, approved March 24, 1922, by adding thereto four sections, to be numbered 21%, 1314, 1814 and 4014, and by amending and re-enacting sections 4, 9, 17, 18.
An ACT to amend and re-enact section 4 of chapter 412 of the acts of the general assembly of 1922, entitled an act to provide a new charter for the town of Woodstock and to repeal all acts or parts of acts in conflict therewith, and to declare all contracts and obligations heretofore or hereafter made by the present council and government of the town of Woodstock and all power heretofore or hereafter exercised by them, while in office, to be legal and valid, approved March 24, 1922, relating to the public schools of said town, as amended.
An ACT to amend and re-enact sections 7 and 8 of chapter 107 of the acts of the general assembly of Virginia, entitled “an act to levy a tax upon motor vehicle fuels; to provide for its collection; to appropriate revenue raised by the same and to prescribe penalties;”
An ACT to amend and re-enact an act entitled an act to amend and re-enact an act entitled an act to provide for the payment of bounties for the killing of certain predatory animals and birds, approved March 10, 1920, as amended and approved February 11, 1922.
An ACT to amend and re-enact section 6 of an act of the general assembly of Virginia, entitled an act to incorporate the town of Jonesville, in the county of Lee
An ACT to amend and re-enact section 11 of an act entitled an act to incorporate the town of Washington, in the county of Rappahannock, approved February 12, 1894, as amended.
An ACT to amend and re-enact section 105 of the Tax Code of Virginia, in relation to inheritance taxes in certain cities.
An ACT to authorize the school board of Loudoun county, with the approval of the board of supervisors of Loudoun county, to borrow a sum of money not exceeding $55,400.00, on account of Mercer, Leesburg and Mt. Gilead school districts of said county, and to issue bonds theretor, and provicie for the levying of a tax to pay the interest. and te create a sinking tund for the redemption of the principal of said bonds at their maturity.
An ACT to revise, consolidate, amend and codify the school laws of Virginia and certain laws relating to the State board of education, its powers and duties; to repeal certain Code sections and substitute in their place such revised, consolidated and amended Code sections and acts of the general assembly passed since the year 1916, as relate or pertain to the public schools; to number such revised, consolidated and amended statutes as sections 611 to section 718 of the Code of Virginia, both inclusive, all of which said sections relate or pertain to the State board of education, its powers and duties, the superintendent of public instruction, division superintendents, the school system in Virginia; the laws relative to the public school system in the counties in all its phases and relating to every matter that may affect, or in any manner pertain to the public schools in the counties, including the abolition of all school boards and the transfer of their powers and duties after January 1, 1932, to the several boards of supervisors; to provide for the levying, collecting and expenditure of school taxes or appropriations made in lieu thereof; to abolish school districts for all purposes save for purposes of representation for capital expenditures, and the payment of present existing debts; to make all the provisions of such sections applicable to city schools, so far as possible; to repeal sections 586, 594 and 595 of the Code of Virginia and sections 611 to 773 of the Code of Virginia, both inclusive, and any and all acts amendatory of such sections, all of which Code sections relate to the public schools, or matters pertaining thereto; to repeal chapter 412 of the acts of 1918 and chapter 381 of the acts of 1922, both of which relate to the compulsory attendance of children between certain ages upon the public schools of Virginia; to repeal chapter 233 of the acts of 1918 and chapter 327 of the acts of 1920, both of which relate to public health nursing and medical and health inspection of school children; to repeal chapter 32 of the acts of 1918, relating to the exemption of school and college pupils, and the vehicles in which they are traveling, from the payment of tolls on any roads located in this State; to repeal chapter 295 of the acts of 1918, permitting the teaching of high school subjects in primary schools in certain cases; to repeal chapter 371 of the acts of 1918, providing for deposit and disbursement of donations for public free school purposes; to repeal chapter 352 of the acts of 1918, authorizing district or city school boards to borrow money on short time loans; to repeal chapter 398 of the acts of 1920, relating to local school taxes, except so much thereof as repeals sections 740 and 2721 of the Code of 1919, and all amendments to such act which are found in chapter 29 of the acts of 1923 and chapter 175 of the acts of 1924; to repeal chapter 106 of the acts of 1924, amending chapter 398 of the acts of 1920, by adding thereto section la, relating to local school taxes in Lee county; to repeal chapter 143 of the acts of 1922, relating to contracts for textbooks adopted for use in the public schools of the State; to repeal chapter 423 of the acts of 1922, creating county school boards, providing for their powers and duties, abolishing district boards, etc.; to repeal chapter 148 of the acts of 1922, providing for the establishment of recreation centers and for the teaching of home-crafts; to repeal chapter 46 of the acts of 1926, relating to the borrowing of money by school boards, authorizing short time loans, prohibiting certain other loans and prohibiting school boards from expending or contracting to expend, in any fiscal year, any sum of money in excess of the funds available for that year, unless approved by the boards of supervisors or the councils, etc.; to repeal chapter 493 of the acts of 1926, relating to school taxes; to repeal chapter 529 of the acts of 1926, prohibiting the State board of education from refusing to accredit any school, or any diploma or certificate issued by such school, for the sole reason that such school is not being conducted in a building meeting the requirements of said board; to repeal chapter 564 of the acts of 1926, relating to contracts for textbooks adopted for use in the public schools of the Commonwealth; to repeal chapter 62 of the acts of 1926, amending chapter 398 of the acts of 1920, in relation to local school levies, and relating especially to school taxes in Lee county; to repeal chapter 189 of the acts of 1926, authorizing the issuance of bonds by county school boards for the purpose of refunding school bonds issued on behalf of the school districts; to repeal sections 1529 and 1530 of the Code of Virginia; to repeal sections 798 and 849 of the Code of Virginia, and to repeal all Code sections, acts and parts of acts, which are, or may be, in conflict with the provisions of the statutes embraced in the contents of this bill.
An ACT to authorize the board of supervisors of the county of Tazewell to levy a district school tax.