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Taxation

1932
An ACT to revise, collate and codify into one act the general statutes of the Commonwealth relating to building and loan associations, which act shall constitute and be designated and cited as the Virginia building and loan association act, and to repeal all Code sections and all acts and parts of acts inconsistent therewith, and to provide penalties for violations thereof.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered section 73-a, in relation to the taxation of dairies.
An ACT to amend and re-enact section 408 of the Tax Code of Virginia, as heretofore amended, in relation to correction by the State corporation commission of certain erroneous assessments.
An ACT to amend and re-enact sections 4, 5, 7 and 15 of an act entitled “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, and to further amend said act by adding thereto three new sections, to be numbered 32, 33 and 34.
An ACT to authorize the boards of supervisors of counties to levy a tax for removal of night soil and to enter into contracts with persons, firms, or corporations to remove night soil and to prescribe how they shall be paid for said services; and to repeal chapter 28 of the Acts of the General Assembly of 1930, approved February 20, 1930.
An ACT to amend and re-enact sections 242, 243, 244 and 247 of the Tax Code of Virginia, as heretofore amended, relating to re-assessment of real estate.
An ACT to amend the Tax Code of Virginia by adding thereto a new section, to be numbered section 402-a, making it a misdemeanor and malfeas-ance in office for a county or city treasurer knowingly to omit from any delin-quent list required by the Tax Code of Virginia to be prepared by him, any taxes or levies which are in fact delinquent, and which should be included in such delinquent list.
An ACT to amend and re-enact sections 36, 36-a, 74, 76, 98, 140, 171, 197, 253, 255, 267, 336 and 418 of the Tax Code of Virginia, which sections are in chapter 6, 7, 9, 14, 18, 22 and 27 of the Tax Code of Virginia on the subjects of income, intangible personal property, inheritance taxes, licenses, real estate assessments, examiners of records, and omitted taxes; and also to repeal section 328 of the Tax Code of Virginia requiring the commissioner of the revenue to send department of taxation copy of recapitulation sheets of land book.
An ACT to amend and re-enact section 3249 of the Code of Virginia, as heretofore amended relating to transportation of oysters out of Virginia, imposing bushel tax on oysters to be taken out of the State, and providing penalties for failure to pay tax.
An ACT to relieve treasurers of the several counties of liability for the penalties required by law on local taxes collected after December 5th of each year, where the boards of supervisors of such counties have extended the time limit for the payment of taxes without penalty.
An ACT to amend and re-enact section 698 of the Code of Virginia
An ACT to amend and re-enact section 435 of the Tax Code of Virginia, as heretofore amended, in relation to what property, real and personal, is exempt from taxation, State and local.
An ACT to provide a new charter for the town of Gordonsville, Virginia; to repeal all acts or parts of acts in conflict therewith; and to validate all contracts heretofore or hereafter made by the present council and government while in office not inconsistent with this charter or the Constitution and general laws of this State.
An ACT to amend and re-enact section 3293 of the Code of Virginia,
An ACT to abolish fees and commissions as a method of compensating treasurers and commissioners of the revenue of counties; to provide for fixing and payment of compensation and expenses of such officers, and expenses of clerks of the circuit courts, attorneys for the Commonwealth and sheriffs and to repeal all acts and parts of acts in conflict therewith.
An ACT to provide a new charter for the town of Big Stone Gap, Wise county, Virginia, and to repeal all acts, or parts of acts in conflict therewith.
An ACT to amend and re-enact section 192 of the Tax Code of Virginia, in relation to the license tax of peddlers.
An ACT to amend section 194 of the Tax Code of Virginia with reference to pistol dealers, as heretofore amended.
An ACT to amend the Code of Virginia by adding a new section numbered 2727-k relating to raising money for county purposes, so as to provide that certain counties may have a unit levy for certain purposes.
An ACT to provide for the collection and disposal of taxes which prior to the segregation of land and tangible personal property to the localities, were assessed upon land and tangible personal property for any State purpose or purposes, and which are now delinquent; and to repeal an act entitled 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 on June 16, 1930 were 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 to provide for the assessment and equalization of the assessment of real estate in cities containing more than one hundred and seventy thousand inhabitants.
An ACT to amend and re-enact section 176 of the Tax Code of Virginia, in relation to the license taxation of contractors, plumbers and steam fitters.
An ACT to amend and re-enact section 362 of the Tax Code of Virginia, relating to the use by county and city treasurers of public money in their possession, and by other persons handling public money.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered section 217-a, so as to provide for the assessment and taxation of the rolling stock of certificated motor vehicle carriers and for the distribution of the taxes thereon to the political subdivisions of the State.
An ACT to amend and re-enact an act entitled an act to provide a new charter for the town of Pearisburg, Virginia, and to repeal all acts in conflict
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered section 8-a, authorizing boards of supervisors of counties and councils of cities and towns to impose different rates of levy on real estate, tangible personal property, and merchants’ capital.
An ACT to restrict the issuance of school warrants and the creation of school indebtedness by the county school board and other school officials of the county of Washington; to require the division superintendent of schools for said county to countersign all school warrants; to require such superintendent to give bond and to prescribe the liability of himself and his sureties under certain conditions; to authorize the board of supervisors of said county to provide for the payment of certain floating indebtedness of the said county school board by the issuance of new obligations therefor; to provide for certain levies for the final payment of such obligations; to limit the purposes for which the board of supervisors may make certain levies and the amount of such levies, and to provide for a referendum thereon in certain cases; to provide for the refund of certain school funds to the town of Abingdon; and to repeal an act of the general assembly entitled, an act to require the approval of the qualified voters of the county of Washington on certain local questions; to prohibit the board of supervisors of the said county from appropriating the county levy for certain purposes, to require the division superintendent of schools and members of the board of supervisors of the said county to be bonded, and to make them liable on their official bonds in certain cases; and to limit the rates of levy in the said county ; also, to authorize and direct the county school board of Washington county to borrow a sum not in excess of two hundred and fifty thousand dollars and to issue its notes therefor, the proceeds to be used to pay the existing school indebtedness of the school districts of the county and to replace funds expended during the present year for indebtedness incurred during the last preceding year or years; and providing for the levy and collection of a tax for the payment of the interest thereon and the principal thereof at maturity
An ACT to provide for the relief of taxpayers from taxes and levies on lands assessed with fictitious mineral values; and from local levies on real estate assessed for taxation at a valuation grossly in excess of, and out of proportion to, the assessed value of real estate generally, in the same county, or city, for the same year, or years.
An ACT to provide a new charter for the town of Scottsville.
An ACT to amend and re-enact section 10 of an act entitled "An act to incorporate the town of Clover, in Halifax county," approved December 14, 1895, and any and all acts amendatory of said section, which relates to the rate of tax levy for said town.
An ACT to amend and re-enact section 344 of the Tax Code of Virginia, as amended by an act approved March 25, 1930, in relation to boards of equalization of real estate assessments.
An ACT to provide a new charter for the town of Remington and to repeal all other acts inconsistent with this act.
An ACT requiring nonresident persons, associations, partnerships and corporations establishing and/or maintaining a place of business in this State for the advertising, offering and/or sale of securities to appoint, by written power of attorney, the secretary of the Commonwealth and his successors in office, as the agents of such nonresidents, upon whom may be served an process against, or notice to such nonresident; to provide for the admissibility in evidence of certified copies of the power of attorney provided for; to empower the State corporation commission to enjoin or restrain the advertising, offering and/or sale of securities by such nonresidents, and their agents and employees and to prescribe penalties.
An ACT requiring persons, firms, corporations and associations owning, controlling, operating or managing motor vehicles used as common carriers for the transportation of persons and/or property for compensation on the public highways of this State to obtain registration plates or markers, and prescribing and imposing certain taxes and/or license fees and/or charges and providing for the collection, payment and disposition of the same, and providing for the enforcement of this act and for punishment of violations thereof.
An ACT validating certain outstanding school indebtedness of the town of Phoebus, Virginia, and authorizing said town to borrow money and issue bonds for the purpose of refunding such indebtedness and to require the council of said town annually to levy taxes to create a sinking fund to redeem the principal thereof at maturity.
An ACT to appropriate the public revenue for the two years ending respectively on the thirtieth day of June, 1933, and the thirtieth day of June, 1934.
An ACT to amend and re-enact section 32 of an act approved March 10, 1908, providing a charter for the city of Portsmouth and relating to the collection of taxes and assessments.
An ACT to amend and re-enact section 188 of the Tax Code of Virginia relating to licenses of merchants.
An ACT to authorize the council of the city of South Norfolk to borrow money not in excess of $100,000.00, and to issue its bonds therefor for the purpose of funding and refunding certain school bonds, and to fund certain temporary loan notes or other obligations and to pay off the floating indebtedness of the said city, and to provide for the levy of a tax to pay the interest on said bonds and to retire the same as they mature.
An ACT to provide for the refunding of bonds issued under an act entitled “an act to ascertain and declare Virginia’s equitable share of the debt created before and actually existing at the time of the partition of her territory and resources, and to provide for the issuance of bonds covering the same, and the regular and prompt payment of interest thereon.”
An ACT to amend and re-enact section 349 of the Tax Code of Virginia, relating to the location of the offices of county treasurers.
An ACT to amend and re-enact section 121 of the Tax Code of Virginia, in relation to recordation taxes on deeds, deeds of trust, mortgages, leases, contracts and agreements.
An ACT to authorize the board of supervisors of King William county to levy an additional capitation tax of not exceeding one dollar on all residents of the county subject to the levy and payment of the State capitation tax.
An ACT to create an armory commission for the State of Virginia and specify its authority and duties; to authorize said commission to construct and maintain armories, drill and training areas for the National Guard and Naval Militia and their various units; to authorize municipalities, counties, and the State and others to co-operate in and about the construction of armories and providing drill and training areas and to assist in paying therefor; and to authorize municipalities and counties to convey to the State of Virginia lands owned by them on which to construct armories, whether such lands already be used for parks or other purposes.
An ACT to provide for the refunding of certain certificates of indebtedness of the par value of $2,000,000.00
An ACT to amend and re-enact section 369 of the Tax Code of Virginia, relating to the receipt, accounting for, and paying over of taxes and levies by treasurers of cities and counties.
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 fifty thousand dollars ($50,000), and to provide for the levy of a tax to pay the interest on said bonds and to retire the same as they mature, and to validate the issuance of all indebtedness of said town issued in anticipation of uncollected taxes in the years 1931 and 1932, to be funded from the proceeds of said bonds.
An ACT to amend and re-enact section 413 of the Tax Code of Virginia, relating to correction by commissioner of revenue of erroneous assessments of certain local levies and licenses and State and local capitation taxes.
An ACT to amend and re-enact section 3516-b of the Code of Virginia, relating to the State fee commission.
An ACT to provide fire protection and scavenger service in counties adjoining cities with a population of 170,000 or more.
An ACT to provide for relief from taxes and levies erroneously or improperly assessed after July 10, 1902, and prior to March 31, 1926, against real estate in cases where such real estate was returned delinquent for the non-payment of such taxes and levies, was sold for the satisfaction thereof, and bought by the Commonwealth, and not thereafter redeemed, or purchased from the Commonwealth by any other person.
An ACT to amend the Tax Code of Virginia by adding thereto a new section numbered section 192-b, imposing a State license tax on peddlers of goods, wares or merchandise who sell to licensed dealers or retailers.
An ACT authorizing cities containing not less than one hundred and twenty-five thousand nor more than one hundred and fifty thousand population, according to the last preceding United States census, to provide for the annual assessment and equalization of assessments of real estate.
An ACT to provide a new charter for the city of Williamsburg, and to repeal all acts and parts of acts in conflict therewith.
An ACT to amend and re-enact section 318 of the Tax Code of Virginia
An ACT providing reciprocal relations in respect to death duties in non-resident estates.
An ACT for the relief of the Seaboard Citizens National Company, Incorporated.
An ACT to provide a new charter for the city of Fredericksburg, Virginia, and to repeal the existing charter of said city, and all other acts or parts of acts in conflict herewith.
An ACT to amend and re-enact section 3249 of the Code of Virginia, relating to transportation of Oysters—ewt of Virginia, imposing bushel tax on oysters to be taken out of the State, and providing penalties for failure to pay tax.
An ACT to amend and re-enact section 198 of the Tax Code of Virginia, as last amended by an act approved March 25, 1930, in relation to slot machines.
An ACT to amend and re-enact section 231 of the Tax Code of Virginia, in relation to duty of division superintendents of schools to furnish boundaries of school districts to public service corporations.
An ACT to amend and re-enact section 4 of an act entitled an act to incorporate the town of Falls Church, in the county of Fairfax, approved March 30, 1875, as heretofore amended, said section being in relation to the town council.
An ACT to authorize the board of supervisors of the county of Henrico to establish and maintain a fire department in sanitary district number one of said county, created and established by an act approved April 11, 1927, to acquire sufficient real estate upon which to construct an engine house and to equip the same with the requisite fire fighting engines and apparatus and to authorize said board to provide for the operation and maintenance of the same.
An ACT validating certain outstanding school indebtedness of the city of Hampton, Virginia, and authorizing said city to borrow money and issue bonds for the purpose of refunding such indebtedness, 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 amend and re-enact section 136 of the Tax Code of Virginia, relating to prosecuting business, employment or profession without a license.
An ACT to amend and re-enact section 366 of the Tax Code of Virginia, relating to the suspension and removal of treasurers of counties and cities and of other officers charged with the collection and disposition of and accounting for public revenues.
An ACT to amend and re-enact sections 3, 20 and 31 of an act entitled an act to provide a new charter for the town of Bluefield, Virginia, and to repeal all acts or parts of acts in conflict therewith
An ACT to amend and re-enact section 350 of the Tax Code of Virginia, relating to the receipt and disbursement of money paid to county treasurers for the accounts of the Commonwealth and the counties.
An ACT for the relief of county treasurers who, when authorized by the board of supervisors of their respective counties, so to do, allowed taxpayers a discount on local levies for the years 1930 and/or 1931, when paid on or before December 5 of such years, respectively.
An ACT to amend and re-enact section 359 of the Tax Code of Virginia.
An ACT to authorize the board of supervisors of the county of Rockingham to levy an additional license tax on dogs.
An ACT to repeal an act entitled 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 and re-enact chapter 201 of the Acts of 1930, entitled an act to amend and re-enact subsection (b) of section 34 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, approved February 25, 1922, and to add eight new and additional subsections to said section 34, to be known and designated as subsections (c), (d), (e), (f), (g), (h), (1) and (j), with reference to the sale of real estate delinquent for the nonpayment of city taxes, purchase by the city, redemption of land so sold, saving to persons under disability, deed to purchaser, title of purchaser, title of city, and sale for the nonpayment of local assessments, etc., approved March 22, 1930, and to add subsection (k) to the said section 34, in relation to a delinquent tax collector.
An ACT empowering the councils of cities having a population of not less than 125,000 nor more than 150,000, according to the last United States census, to release the liability and liens for interest, penalties and accrued costs on unpaid taxes due such cities for any year or years to and including 1931, provided such taxes are paid within one hundred days after this act is in force.
An ACT to amend chapter 219 of the Code of Virginia by adding thereto a new section, to be numbered 5392-a, providing for the apportionment of taxes between life tenants and remaindermen.
An ACT to provide for licensing dealers in motor fuel; to require cer-
An ACT to amend and re-enact section 3168 of the Code of Virginia, as heretofore amended, relating to license to catch fish.
An ACT to create a fund for the relief of injured and disabled firemen; for the relief of the dependents of deceased firemen; to provide for the appointment of trustees to administer said fund; to levy a tax upon the premiums collected by all fire and lightning insurance companies doing business in this State, for the purposes aforesaid; to provide for reports of such business; to fix penalties for the violation of the requirements imposed upon the said business; and for other purposes in connection therewith.
1933es
An ACT to amend and re-enact section 2491 of the Code of Virginia, in relation to the redemption of real estate sold for delinquent taxes.
An ACT to amend and re-enact an act entitled an act to provide for relief from taxes and levies erroneously or improperly assessed after July 10, 1902, and prior to March 31, 1926, against real estate in cases where such real estate was returned delinquent for the non-payment of such taxes and levies, was sold for the satisfaction thereof, and bought by the Commonwealth, and not thereafter redeemed, or purchased from the Commonwealth by any other person, approved March 22, 1932, so as to include real estate improperly assessed prior to March 31, 1932.
An ACT to amend and re-enact section 350 of the Tax Code of Virginia, as heretofore amended, relating to the receipt and disbursement of money paid to county treasurers for the accounts of the Commonwealth and the counties.
An ACT to amend and re-enact sections 13 and 26 of an act entitled an act to revise, collate and codify into one act the general statutes of the Commonwealth relating to banks and banking, which act shall constitute and be designated and cited as the Virginia banking act, and to repeal all Code sections and all acts and parts of acts inconsistent therewith, and to provide penalties for violations thereof, approved March 27, 1928, and to add a new section to said act to be numbered section 7-a, authorizing State banks to subscribe for and hold stock in the Federal Deposit Insurance Corporation.
An ACT to amend and re-enact section 192 of the Tax Code of Virginia, as heretofore amended, in relation to the license taxation of peddlers
An ACT to amend and re-enact section 4988 of the Code of Virginia, as heretofore amended, relating to trial justices and their jurisdiction.
An ACT to amend and re-enact an act entitled “An act authorizing cities containing not less than one hundred and twenty-five thousand nor more than one hundred and fifty thousand population, according to the last preceding United States census, to provide for the annual assessment and equalization of assessments of real estate,
An ACT to authorize the State Commission on Conservation and Development, the town of Virginia Beach, and any agency of the Federal government to open, clear, deepen and widen channels from Chesapeake Bay through Lynnhaven Inlet, Long Creek, Broad Bay and Linkhorn Bay, in the county of Princess Anne; to confer the right of eminent domain for such purpose; and to authorize the town of Virginia Beach to participate in, and take advantage of the provisions of an act of the Congress of the United States, approved June 16, 1933, and known as the National Industrial Recovery Act.
An ACT to amend and re-enact sections 3 and 9 of an act entitled 'An act to provide for licensing dealers in motor fuel; to require certain reports by such dealers and certain other persons; to levy a tax upon motor fuel; to provide for its collection; to appropriate the revenue raised by the same; to prescribe penalties for violations; and to repeal an act of the General Assembly entitled, an act to levy a tax upon motor vehicle fuel; to provide for its collection; to appropriate revenue raised by the same, and to prescribe penalties, approved March 26, 1923, and to repeal all acts amendatory thereof, and all other acts and parts of acts in conflict with the provisions of this act,' approved March 23, 1932. [H. B. 55]
An ACT to encourage State and national industrial recovery by co-operating with the national government in fostering fair competition; and to that end to authorize the utilization of State and local officers and employees by the President of the United States; to prescribe the force and effect in Virginia of codes of fair competition, agreements and licenses, approved, prescribed or issued under an act of the Congress of the United States, known as the National Industrial Recovery Act, approved June 16, 1933; and to prescribe penalties for violations of any such code, agreement or license.
An ACT to amend and re-enact section 230 of the Tax Code of Virginia, in relation to special taxes on the properties of certain classes of public service companies for rate-making and other purposes, and to appropriate the revenues provided by this act for carrying out the purposes of the same.
An ACT to amend an act entitled "An act to provide for licensing dealers in motor fuel; to require certain reports by such dealers and certain other persons; to levy a tax upon motor fuel; to provide for its collection; to appropriate the revenue raised by the same; to prescribe penalties for violations; and to repeal an act of the General Assembly entitled, an act to levy a tax upon motor vehicle fuel; to provide for its collection; to appropriate revenue raised by the same, and to prescribe penalties, approved March 26, 1923, and to repeal all acts amendatory thereof, and all other acts and parts of acts in conflict with the provisions of this act," approved March 23, 1932, by adding thereto a new section numbered section 8-a, providing for refunds of motor vehicle fuels in certain cases.
An ACT to empower and direct the Director of the Division of Markets with the approval of the Commissioner of Agriculture and Immigration to establish and promulgate official standard grades for dark fire-cured tobacco in green order; to provide for the inspection, grading and marking of dark fire-cured tobacco in green order, the appointment of inspectors and the fixing of their compensation, the fixing of fees and the collection thereof; and to prohibit violations of this act and to prescribe penalties.
An ACT empowering the councils or other governing bodies of cities and towns to release the liability and liens for interest, penalties and accrued costs on unpaid taxes due such cities and towns for any year or years to and including 1932, provided such taxes are paid within one hundred and twenty days after this act is in force.
An ACT to amend and re-enact section 4211 of the Code of Virginia, as heretofore amended, in relation to deposits of bonds with the Treasurer.
An ACT to empower the boards of supervisors of the counties to release the liability for interest, penalties and accrued costs on unpaid county and district taxes for any year or years prior to and including the year nineteen hundred and thirty-two if such taxes are paid prior to June fifteenth, nineteen hundred and thirty-four, and to release the county treasurers and/or clerks of court of counties in which the board of supervisors have taken such action from liability for such penalties, interest and costs in all cases where taxes are paid prior to June fifteenth, nineteen hundred and thirty-four.
An ACT to legalize, regulate and control the manufacture, bottling, sale and disposition of certain fermented beverages containing low alcohol content.
An ACT to amend and re-enact section 372 of the Tax Code of Virginia, as heretofore amended, relating to collection of taxes and levies, and to repeal section 373 of said Tax Code.
An ACT to provide relief for persons assessed with county or district levies, or other local taxes, on real estate and personal property, for the purpose of paying the interest and principal thereof, of bonds which are declared void by the Supreme Court of Appeals of Virginia.
1934
An ACT for the relief of C. T. Smith, late treasurer of Russell county.
An ACT to provide a new charter for the town of Quantico in the county of Prince William.
An ACT to provide a new charter for the town of Richlands, Tazewell county, Virginia, and to repeal all acts, or parts of acts in conflict therewith.