Taxation

1928
An ACT to authorize the board of supervisors of the county of Scott to levy, for local school purposes, a district tax, in addition to the maximum, now authorized by general law, on all property in Floyd magisterial district, subject to district taxation, for school purposes.
An ACT to authorize the town council of the town of Appalachia, in Wise county, to issue and sell bonds of said town to an amount not exceeding thirty thousand dollars ($30,000.00) for the purpose of funding and refunding existing indebtedness of said town and to provide for the payment of the interest thereon and the principal thereof at maturity.
An ACT to validate certain judgments rendered upon pleadings which failed to contain certain allegations as to the assessment for taxation, of the bonds, notes and other evidences of debt sued on; and to protect the title to lands sold under deeds of trust, where the holder of the notes secured by the deed of trust, had not listed same for taxation.
An ACT to extend the time for collecting taxes and levies accounted for by the treasurer of Warren county, and not returned delinquent.
An ACT to appropriate the public revenue for the two years ending, respectively, on the 28th day of February, 1929, and the 28th day of February, 1930.
An ACT to amend and re-enact chapter 23 of the acts of assembly, 1922, entitled an act to authorize and empower the board of supervisors of Cumberland county to levy a special district road tax for Hamilton district in Cumberland county, Virginia, and to pay out of the same certain debts due to contractors for work done on roads in said district
An ACT to repeal an act entitled 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 said county; to prescribe the powers and duties of such superintendent and to authorize the levy of a tax in said districts to pay the expenses incident to the employment of such superintendent.
An ACT to create Arlington sanitary district, which shall include the entire county of Arlington; to create the “Arlington board of public works,” to define the powers and duties of said board; to invest said board with the power of eminent domain; to provide for the division of said sanitary district into zones, or sections; to provide for the purchase, construction, maintenance, operation and control of drainage and sewerage systems and sewerage disposal plants or works: for the construction of sidewalks: for the issuance of bonds to raise funds for such purposes; for the assessment of abutting property owners with certain amounts to be used in the construction and use of sewers and sidewalks; for the fixing and regulation of service and other charges for the connection with and use of sewers; for the pay of members, officers and employees; to prescribe penalties for violations: and to repeal chapter 260 of the acts of assembly of 1922, page 445, and chapter 463 of the acts of assembly of 1926, page 754, chapter 315 of the acts of assembly of 1926, page 531, and chapter 294 of the acts of assembly of 1926, page 510, in so far as it is applicable to the county of Arlington, and to repeal all other acts and parts of acts in conflict with any of the provisions of this act.
An ACT to provide a new charter for the town of Waynesboro, Virginia, and to repeal all acts or parts of acts in conflict therewith.
An ACT to validate the title acquired by the purchasers under tax deeds from the clerks of court, under the provisions of chapter 28 of the Code of Virginia of 1887, under the provisions of chapter 52 of acts of 1906, approved February 23, 1906, and under the provisions of chapter 99 of the Code of Virginia, 1919, and acts amendatory thereof, and to provide a time within which objections may be made to such deeds, or any entry may be made on, or an action may be brought to recover the land conveyed by such deeds.
An ACT to amend and re-enact section 154 of the Tax Code of Virginia, in relation to tax and time of exhibitions and advertisements of circuses and carnivals.
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 amend and re-enact subsection (e) of section 29 of chapter 149 of the Acts of 1926, entitled an act to continue the office of motor vehicle commissioner; to provide for his election; to prescribe his powers and duties; to protect the title of motor vehicles; to provide for the registration of titles thereto and the issuance of certificates of title; to prescribe the effect of such registration; to provide for the licensing of motor vehicles and chauffeurs; to provide penalties; and to repeal all acts and parts of acts in conflict herewith
An ACT to amend and re-enact section 5 of an act entitled an act to levy a tax upon motor vehicle fuels; to provide for its collection; to appropriate revenues raised by the same and to prescribe penalties, approved March 26, 1923, as heretofore amended and re-enacted by an act approved March 10, 1926, and to enlarge the same so as to require manufacturers, wholesalers, jobbers, and other persons, firms and corporations selling motor vehicle fuels for distribution to, and use by the public generally in Virginia.

1930
An ACT to amend an act entitled an act to provide for the incorporation, establishment and operation of loan and savings institutions known as “credit unions,” by adding thereto two new sections numbered 26 and 27, which new sections relate to the taxation of such credit unions.
AN ACT to provide a new charter for the town of Stony Creek, in the county of Sussex, and to repeal all acts or parts of acts in conflict herewith, and to declare all contracts and obligations heretofore or hereafter made by the council and government of the town of Stony Creek and all powers heretofore or hereafter exercised by them, while in office, to be legal and valid.
An ACT to amend the Code of Virginia by adding thereto ten new sections, numbered 3074-a to 3074-i, both inclusive, authorizing and empowering cities and incorporated towns in this Commonwealth to acquire by lease, purchase or condemnation proceedings any land within, or (with the consent of the local authorities where such land is situated) without the limits of said cities or towns for the purpose of establishing and maintaining municipal airports or aviation landing fields, and to establish, construct, improve, equip, maintain and operate said airports or landing fields, and to provide for the procedure in cases of condemnation and the extent of title acquired; authorizing the lease by the said cities or incorporated towns of the whole or portions thereof to individuals or corporations and the operation of the same, or any part thereof, on such terms and subject to such conditions as may be provided by the local legislative body of said city or incorporated town, and the lease thereof to the government of the United States upon nominal or other rental, or without consideration for aviation, mail delivery or other aviation purposes.
An ACT for the relief of the Planters Nut & Chocolate Company
An ACT to amend and re-enact sections 31, 36, 36-a, 41 and 51 of the tax Code of Virginia, in relation to income taxes.
An ACT to provide a new charter for the town of Burkeville, Nottoway county, Virginia, and to repeal all acts or parts of acts in conflict therewith.
An ACT to amend section 7 of the charter of the town of Norton and to add a new section thereto to be known as section 7-A.
An ACT to authorize the board of supervisors of York county to levy certain school taxes in the Grafton district, in addition to the levies authorized by general law, and to apply the proceeds of such additional levy towards the payment of interest and creating a sinking fund to retire a loan for the erection of a school house in Nelson district; and to provide how such loan shall be obtained.
An ACT to amend and re-enact sections 242, 243, 244, 247, 250, 251, 253, 273, 275, 344, 345, 346, 347, 348, and 435 of the tax Code of Virginia, and to repeal sections 245, 246, 248, and 249 of the tax Code of Virginia, section 244 having been amended by an act approved March 28, 1928, all of which sections relate to the assessment and taxation of real estate, except section 435, which relates both to real and personal property.
An ACT to amend and re-enact sections 197 and 199 of the tax Code of Virginia, in relation to the license taxation of restaurant keepers, and the license taxation of persons, firms and corporations selling soft drinks from fountains, and the license taxation of manufacturers of bottled carbonated beverages.
An ACT to amend and re-enact section 8 of chapter 362 of the acts of assembly of 1916, approved March 20, 1916, which was an act to provide a new charter for the town of Parksley, as amended by an act approved February 18, 1924.
An ACT to authorize the council of the town of South Boston to issue bonds of the town of South Boston in an amount not exceeding one hundred thousand dollars ($100,000.00), and to provide the levy of a tax to pay interest on said bonds, and to retire the same as they mature.
An ACT to amend the tax Code of Virginia, by adding thereto a new section, numbered section 97-a, in relation to the town taxation of bank and trust company stock.
An ACT to amend and re-enact section 74 of the tax Code of Virginia.
An ACT to amend the tax Code of Virginia by adding thereto a new section to be numbered section 176-c, in relation to cotton and peanut dealers.
An ACT to legalize and validate the acts and proceedings of the town of Waynesboro and of its officers and voters in relation to the issuance of bonds of said town of the aggregate amount of two hundred and twenty-five thousand dollars and to provide for the payment of said bonds and for the issuance of any portion of said bonds not heretofore issued.
An ACT to amend the charter of the city of Petersburg by adding section 17 to chapter four thereof.
An ACT to amend and re-enact section 2 of chapter 473, of the acts of assembly of 1924, entitled “an act to provide a new charter for the city of Roanoke and to repeal the existing charter of said city and the several acts amendatory thereof, and all other acts or parts of acts inconsistent with this act, so far as they relate to the city of Roanoke,” as last amended by chapter 333 of the acts of assembly of 1928
An ACT to amend and re-enact sections 2471, 2489 and 2501 of the Code of Virginia, in relation to delinquent land sales and compensation of certain officers.
An ACT to provide for the regulation, supervision and control of persons, firms, corporations and associations owning, controlling, operating or managing motor vehicles used in the business of transporting persons or property for compensation on the improved public highways of this State which are, or may hereafter be declared to be, parts of the State highway system or any of the county highway systems and/or between any incorporated communities declaring motor vehicle carriers, as herein defined, to be common carriers, transportation companies and public service corporations within the meaning of the law; and prescribing and imposing certain taxes and license fees and providing for the disposition of the revenue raised by the same.
An ACT to amend section 196 of the tax Code of Virginia, in relation to the annual State license tax on real estate agents.
AN ACT to amend and re-enact section 10 of chapter 294 of the acts of assembly of 1849, 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.”
An ACT to amend the tax Code of Virginia by adding thereto a new section to be numbered section 176-b, in relation to cotton buyers.
An ACT to amend and re-enact section 15 of chapter 682, of the acts of assembly of 1901, and 1902, entitled 'An act to incorporate the town of Urbanna, in the county of Middlesex,' approved April 2, 1902.
An ACT to authorize the issuance of bonds by county school boards of counties in the State of Virginia for the purpose of funding or refunding any of the current indebtedness of such counties incurred for school purposes and for the purpose of constructing school buildings or additions thereof.
An ACT to amend and re-enact section 408 of chapter 45 of the acts of 1928 entitled 'An act to revise, simplify, arrange and consolidate into one act the general tax and revenue statutes of the Commonwealth, which act shall constitute, and be designated and cited as ‘the tax Code of Virginia,’ approved February 21, 1928.
An ACT to provide for the issuance of bonds by the county school boards of the counties of this State, for the purpose of funding or refunding bonds issued by any county, or by or on behalf of any school district for school purposes in such county, or school district.
An ACT to amend and re-enact section 372 of the tax Code of Virginia, relating to the collection of taxes and levies.
An ACT to amend and re-enact chapter 140 of the acts of assembly of 1906, entitled ‘an act to incorporate the town of Cambria, in Montgomery county’
An ACT to amend and re-enact section 3168 of the Code of Virginia, relating to license to catch fish.
An ACT to amend the tax Code of Virginia by adding thereto a new section to be numbered section 192-a, in relation to the license tax on persons, firms and corporations selling and delivering at the same time, goods, wares or merchandise to licensed dealers or retailers.
An ACT to amend and re-enact sections (d) and (t) of the defini-tion clause defining the term “tractor truck” and “highway,” and to amend and re-enact sections three, eighteen, nineteen and one-half, twenty, as amended, twenty-nine, as amended, and thirty-two, of chapter one hundred and forty-nine of the acts of the general assembly of Virginia, session of nineteen hundred and twenty-six, approved March seventeenth, nineteen hundred and twenty-six, relating to the office of the director of the division of motor vehicles, and his assistants, their powers and duties, and to the licensing and registration of motor vehicles.
An ACT to amend and re-enact sections 2, 7, 8 and 10 of chapter 450 of the acts of 1920, entitled “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 this act’
An ACT to authorize cities, towns and counties to exempt manufacturing establishments and works of internal improvements from local taxation.
AN ACT to provide a new charter for the town of Colonial Heights, Chesterfield county, Virginia, and to repeal all acts or parts of acts in conflict therewith.
An ACT to amend and re-enact section 3249 of the Code of Virginia, relating to bushel tax on oysters.
An ACT to amend and re-enact section 3006 of the Code of Virginia, concerning the jurisdiction of corporate authorities of cities and towns.
An ACT to extend the time within which an application may be made for relief from erroneous assessment of property the beneficial title of which is vested in any religious congregation and used for religious pur-poses.
An ACT to extend and complete the segregation of taxes upon real estate and tangible personal property and to provide that all taxes which were assessed thereon for State purposes, and which are now delinquent, shall be paid to the county, city or town in which the land now lies or in which the tangible personal property was assessed.
An ACT authorizing the counties of Isle of Wight and Warwick to make an equal division of the taxes levied upon the bridge of the James river bridge, owned by the James River Bridge Corporation, which crosses James river, connecting the said counties.
An ACT to amend and re-enact an act of the general assembly of Virginia chartering the city of Buena Vista
An ACT to provide for general reassessments of real estate in any incorporated town in this State located partly in two or more counties, and to provide for the review of such reassessments, and for the annual assessment of persons and property.
An ACT to amend and re-enact section 121 of the tax Code of Virginia, as amended, in relation to recordation taxes.
An ACT to amend and re-enact section 182 of the tax Code of Virginia, in relation to junk dealers, and to add a new section to said tax Code, to be designated as section 182-a, in relation to dealers in second hand paper.
An ACT to amend and re-enact section 10 of an act entitled 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 section 354 of the tax Code of Virginia, in relation to the treasurer of Augusta county keeping accounts and exhibiting statements, so as to provide for depositing certain balances in banks at interest.
An ACT to amend and re-enact section 13 of an act approved July 11, 1870, providing a charter for the town of West Point, in King William county.
An ACT to amend and re-enact sections 91 and 93 of the tax Code of Virginia.
An ACT to amend the tax Code of Virginia by adding thereto a new section to be numbered section 435-a, so as to provide for the partial taxation of lands or buildings or parts thereof, not belonging to the State, and owned directly or indirectly by any political sub-division of the State, and not exclusively used for the purpose of such political sub-division.
An ACT to amend and re-enact section 435 of the tax Code of Virginia, providing what property real and personal shall be exempt from taxation State and local.
An ACT to require the placing of labels showing date of shipment, quantity, and payment of tax on all containers in which scallops are shipped; to fix the price of such labels; to direct the application of the funds derived from sale of such labels; and prescribing penalties.
An ACT to amend the tax Code of Virginia by adding thereto a new section numbered 179-a, imposing a State license tax on fortune-tellers, clairvoyants, and practitioners of palmistry and phrenology.
An ACT to amend and re-enact sections 36 and 39 of chapter 482 of the acts of assembly of 1928, entitled an act to provide a new charter for the town of Waynesboro, Virginia, and to repeal all acts or parts of acts in conflict therewith.
An ACT to amend and re-enact section 2482 of the Code of Virginia, in relation to notice to be given, of application to the court for a deed for real estate purchased at a delinquent tax sale.
An ACT to amend the Code of Virginia by adding thereto a new chapter, numbered 126-a, and nine new Code sections, 3165-a, 3165-b, 3165-c, 3165-d, 3165-e, 3165-f, 3165-g, 3165-h and 3165-i, providing for the creation of forest, game, fish and recreation reserves; providing for their care; deferring the payment of taxes thereon; providing for the accrual of such taxes; making all taxes assessed against such area, liens thereon; prescribing the duties of purchasers of the timber; the duties of the department of conservation and development, and the various commissions in that department, and the commission of game and inland fisheries, and their officers and employees; authorizing boards of supervisors to accept the provisions of this act, and providing for all things necessary or incident to the establishment of such forest, game, fish and recreation reserves.
An ACT for the relief of Pennington Gap Bank, Incorporated
An ACT to authorize the board of supervisors of Madison county to issue bonds of Madison county to refund outstanding bonds of said county, issued on behalf of said county, and to authorize the levy of a tax for the payment of the principal and interest on said bonds when issued.
An Act to amend and re-enact an act to incorporate the town of Virginia Beach and to define its boundaries, provide for a town school board, and to levy taxes for school establishment and maintenance.
An ACT authorizing the board of supervisors of counties adjoining incorporated cities and towns with a population of 100,000, or more, to levy a tax for removal of night soil and to enter into contract with persons, firms or corporations to remove night soil, and prescribe how he or they should be paid for said services.
An ACT to amend the tax Code of Virginia by adding a new sub-section to section 25 thereof, the said sub-section to be designated (n), and being in relation to deductions under the income tax law; also to amend and re-enact sections 39, 90, 107, 110, 120, 170, 198, 203, 267, 407, 410, and 415 of the tax Code of Virginia; which sections are in chapters 6, 7, 8, 9, 14, 18 and 26 of the tax Code of Virginia on the subjects of income, intangible personal property, banks, banking associations and trust companies, inheritance taxes, licenses, real estate assessments and erroneous assessments; and also to repeal section 169 of the tax Code of Virginia, in relation to the license taxation of ship brokers; section 179 of the tax: Code of Virginia, in relation to fish factories, and section 181-a of the tax Code of Virginia, in relation to the license taxation of installment paper handlers or dealers.
An ACT to amend and re-enact section 404 of the tax Code of Virginia, in relation to collection of taxes and levies accounted for by county, city and town treasurers, and not returned delinquent.
An ACT to authorize the council of the city of South Norfolk to borrow money not in excess of $200,000.00, and to issue its bonds therefor for the purpose of funding and refunding certain school bonds becoming due in the year 1930, outstanding notes or certificates of indebtedness, and to pay off the floating indebtedness of the said city, and to provide for the levy of a tax to pay interest on said bonds and to retire the same as they mature.
An ACT to amend and re-enact sub-section (b) of section thirty-four of chapter sixty-four of the acts of nineteen hundred and twenty-two, 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, approved February twenty-fifth, nineteen hundred and twenty-two, and to add eight new and additional sub-sections to said section thirty-four, to be known and designated as sub-sections (c), (d), (e), (f), (g), (h), (i), and (j), with reference to the sale of real estate delinquent for the non-payment of city taxes, purchase by the city, redemption of land so sold, saving to persons under disability, deed to purchases, title of purchases, title of city, and sale for the non-payment of local assessments, etc.
An ACT to amend and re-enact section 7 of chapter 470, of the acts of 1928 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 section 698 of chapter 471 of the acts of assembly of 1928, said chapter being a general revision, consolidation, amendment and codification of the school laws, the section to be here amended, being in relation to school levies.
An ACT to amend and re-enact section 4 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 city of Newport News to issue bonds to the maximum amount of $150,000.00 to be used for the construction of a sanitary sewer or the erection of a sewage disposal plant near Salters creek, and to authorize a tax sufficient to pay the interest thereon and create a sinking fund for their redemption.
An ACT to amend and re-enact section 19 of chapter 8 of chapter 819 of the acts of assembly of 1898, entitled an act to provide a new charter for the town of Berryville, in relation to exempting said town from the payment of certain road taxes.
An ACT to amend and re-enact chapter 472 of the acts of assembly of 1924, entitled “An act to provide that in certain cases it shall be prima facie presumed that no minerals, oils, or ores exist in or on certain lands situated in the non-mountainous regions of this Commonwealth, having an elevation not in excess of six hundred feet above sea level, and for the extinguishment in certain cases of the claim to undiscovered or exhausted minerals, coals, oils, or ores in such land.”
An ACT to refund money unlawfully collected as State income tax from Williams and McKeithan Lumber Company of Virginia, Incorporated, and put in the State treasury.
An ACT to amend and re-enact section 4211 of the Code of Virginia, as amended, in relation to deposit of bonds with the treasurer.
An ACT to provide a new charter for the town of Bluefield, Virginia,
An ACT to authorize and empower the board of supervisors of counties adjacent to counties having a density of population in excess of five hundred inhabitants per square mile, to lay a special levy annually, for fire protection.
An ACT to amend and re-enact section 47 of chapter 199 of the acts of assembly of 1832-33, entitled “An act appointing trustees for the town of Christiansburg, in the county of Montgomery, and for other purposes,” as amended.
AN ACT to provide for refunding to the town of Buchanan the sum of $1,241.80, being for taxes paid into the State treasury by Buchanan National Bank for the year 1927, which should have been paid to said town.
An ACT to amend and re-enact sections 28, 38, 40, 41, and 45 of chapter 273 of the acts of assembly of 1874, entitled an act to provide a churter for the town of Lexington, approved April 28, 1874.
An ACT to require the treasurer of the county of Page to deposit all county and district funds coming into his hands in depositaries selected by him, and to provide for the disposal of the interest on said deposits.
An ACT to amend and re-enact sections 4 (26), 7, 18, 28 (a), (d), 31 (e), (h), 40, 50 (a), (d), and 56, of an act entitled an act to provide a new charter for the city of Bristol, and to repeal all acts or parts of acts in conflict therewith, approved March 19, 1920, as heretofore amended.
An ACT to amend and re-enact section 12 of an act entitled 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, approved March twenty-sixth, nineteen hundred and twenty-eight.
An ACT to provide for refunding to the Merchants and Farmers Bank, at Franklin, Virginia, for the benefit of certain stockholders thereof, the sum of $800.71 taxes improperly paid into the State treasury for the year 1927.
An ACT to amend and re-enact chapter 320 of the acts of assembly of 1928, entitled 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 said purpose
An ACT to amend and re-enact section 75 of chapter 400 of the acts of the general assembly of 1918, commonly known as the workmen’s compensation act, as last amended by chapter 445 of the acts of the general assembly of 1928.
An ACT to amend and re-enact section 262 of the Tax Code of Virginia, and to repeal chapter 44 of the acts of assembly of 1926, requiring permits to be obtained for construction, repair or improvement of buildings in certain counties, and all acts amendatory thereof.
An ACT to repeal sections 397, 398, 399, 400 and 401 of the tax Code of Virginia, relating to delinquent capitation tax collector.
An ACT to validate the authorization, issuance and sale of fifteen thousand dollars school board bonds of the city of South Norfolk, Virginia, and providing for their payment by an annual tax on all taxable property in said city.
An ACT to amend and re-enact section 220 of the tax Code of Virginia, in relation to taxes on stock cars, furniture cars, fruit cars, and other similar cars.