Taxation

1936
An ACT to amend and re-enact section 56 of an act entitled ‘“‘an act to provide a new charter for the town of Lexington, Rockbridge county, Virginia, and to repeal all acts or parts of acts in conflict therewith,”
An ACT to validate bonds issued under the provisions of an act entitled "an act to provide for the settlement of the public debt of Virginia not funded under the provisions of 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 the interest thereon, approved February 14, 1882," approved February twentieth, eighteen hundred and ninety-two, and to provide for the retirement of said bonds by authorizing and directing the issuance and sale or exchange of $11,750,000.00 or so much thereof as may be necessary, of bonds and/or notes of the Commonwealth of Virginia; to provide for the payment of the interest on such bonds and/or notes herein provided for and the principal thereof at maturity; to allow holders of bonds issued under the said act of 1892 to exchange, upon certain conditions, said bonds for bonds issued under the provisions of this act; to provide for the funding of obligations of the Commonwealth authorized to be funded by an act, approved February twentieth, eighteen hundred and ninety-two, remaining unfunded as of the date of issue of bonds herein authorized and for the payment of the principal of and accrued interest on the debt so funded and making an appropriation therefor; to provide for the payment of expenses incident to carrying out the provisions of this act and making an appropriation therefor; to repeal all acts or parts of acts inconsistent with the provisions of this act.
An ACT to amend and re-enact Section 47 of Chapter 242 of the Acts of the General Assembly of 1932, approved March 26, 1932, which chapter constitutes, and may be designated and cited as the Motor Vehicle Code of Virginia, said section being in relation to taxing, driving or using a motor vehicle without the owner’s consent, and prescribing penalites therefor.
An ACT to provide a new charter for the town of Leesburg, in the county of Loudoun, Virginia. and to repeal all prior acts and amendments thereto creating a charter for the said town.
An ACT to amend and re-enact Section 91 of the Tax Code of Virginia as heretofore amended by an act approved February 19,-1930.
An ACT to amend and re-enact Sections 31, 36, 36-a, 41 and 51 of the Tax Code of Virginia, as heretofore amended, in relation to income taxes; to amend and re-enact Section 98 of the Tax Code of Virginia, as heretofore amended, in relation to inheritance taxes; to amend and re-enact Section 120-15 of the Tax Code of Virginia in relation to gift taxes; to amend and re-enact Section 216-a of the Tax Code of Virginia, in relation to pipe line transmission corporations; and to amend and re-enact Section 229 of the Tax Code of Virginia, as heretofore amended, in relation to the Taxes on water or heat, light and power corporations.
An ACT to amend and re-enact Sections 8 and 17, as heretofore amended, of Chapter 4 of an act entitled “an act to provide a charter for the city of Petersburg,” approved March 11, 1875, in relation to lien on real estate for taxes, and the collection of taxes on real estate.
An ACT to amend and re-enact Section 222 of the Tax Code of Virginia relating to taxes on corporations which operate steamships, steamboats or other floating property for the transportation of passengers or freight.
An ACT to amend and re-enact Section 435 of the Tax Code of Virginia, as heretofore amended, relating to property exempt from taxation.
An ACT providing for the formation of non-profit corporations to be known as Electric Cooperatives, for the purpose of promoting and encouraging the fullest possible use of electric energy in this State by making electric energy available at the lowest cost consistent with sound economy and prudent management of such cooperatives; providing for the rights, powers and duties of such cooperatives; authorizing and regulating the issuance of bonds and other obligations by such cooperatives, and providing for the payment of such obligations and the rights of the holders thereof; and providing when the State Corporation Commission may require electric utility companies to make electric energy available to communities not now served.
An ACT to amend and re-enact Section 227 of the Tax Code of Virginia, as heretofore amended, relating to license tax on telegraph and telephone companies.
An ACT to amend and re-enact Section 13 of an act entitled ‘act to provide for the compensation of attorneys for the Commonwealth in the counties and cities, county and city treasurers, and county and city commissioners of the revenue, and officers and employees performing the duties of such officers in counties which adopt optional forms of county organization and government; to prescribe the method of fixing and paying their salaries and the expenses of the operation of their offices; to provide for the payment of such salaries and expenses; to provide for the disposition of the fees collected by such officers; to provide for a Compensation Board to administer this act; to provide for the powers, duties and functions of such board; to abolish the State Fee Commission; to appropriate funds for the payment of salaries and expenses and for the administration of this act; and to repeal all acts and parts of acts inconsistent with this act,’ approved March 29, 1934, as heretofore amended, in relation to the salaries and expenses of commissioners of the revenue in cities containing more than 175,000 inhabitants.
An ACT .to amend and re-enact section 262 of the Tax Code of Virginia, as heretofore amended, relating to permits for the construction, repair and improvement of buildings and structures in certain counties.
An ACT to provide for the refunding of certain certificates of indebtedness of the par value of $478,000.00, issued under an act entitled "an act to repeal an act entitled an act to anticipate by counties, or otherwise, the construction of the State highway system, approved March 15, 1920, as amended and re-enacted by an act entitled 'an act to amend and re-enact an act entitled an act to anticipate by counties or otherwise the construction of the State highway system, approved March 15, 1920, approved March 21, 1924; to provide for the issue and sale of certificates of indebtedness of the Commonwealth of Virginia to repay the sums advanced to the State under the provisions of the aforesaid acts and to provide a sinking fund for the payment of the interest on the said certificates of indebtedness and the principal thereof at maturity, " approved March 19, 1926, by authorizing and directing the issuance and sale of $478,000.00 par value certificates of indebtedness and/or notes of the Commonwealth of Virginia; and to provide for the payment of interest on such certificates of indebtedness and/or notes, and the principal thereof at maturity.
An ACT to amend and re-enact Sections 372, as heretofore amended, 387, 388, as heretofore amended, 390, 393, 394 as heretofore amended and 395 of the Tax Code of Virginia in relation to collection of taxes and delinquent taxes, so as to change from June 16 to June 30, the date on which interest shall be collected on delinqunet taxes and penalties, to change from July 1 to August 1, the date on which the treasurer shall make out delinquent tax lists, to change from July 1 to August 1, the date such lists shall be transmitted to the clerks of courts, and to change from June 15 to June 30, the date as of which such lists shall speak.
An ACT to amend and re-enact section 188 of the Tax Code of Virginia, as heretofore amended, in relation to the taxation of merchants.
An ACT to amend and re-enact Sections 267 and 268 of the Tax Code of Virginia, as heretofore amended, in relation to preparing and furnishing lists of deeds, judgments and decrees for partition of lands and lands devised by will by clerks of courts in which such deeds and wills are recorded and such judgments and decrees are rendered in cities containing more than one hundred seventy-five thousand inhabitants.
An ACT to amend and re-enact sections 242 and 243 of the Tax Code of Virginia, as amended, in relation to general reassessments of real estate.
An ACT to provide a new charter for the town of Altavista, Campbell county, 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 the Tax Code of Virginia by adding a new section thereto, to be numbered Section 153-a, so as to authorize boards of supervisors or other governing bodies of counties to impose county license taxes on carnivals, shows, circuses and menageries.
An ACT to amend and re-enact section 414 of the Tax Code of Virginia, relating to the correction of erroneous assessments.
An ACT to provide a charter for the town of Haysi, in Dickenson County, Virginia.
An ACT to authorize counties, districts, cities and towns to issue bonds for the purpose of funding floating indebtedness; to prescribe how such bonds may be issued, and the terms thereof as to interest and time to run; to provide how such bonds may be sold or disposed of and how the proceeds shall be applied; to provide for the levying of taxes for the payment of such bonds; and to validate the principal of such bonds and the interest thereon and also the floating indebtedness to be funded.
An ACT to appropriate the public revenue for the two years ending
An ACT to amend and re-enact Section 13, as heretofore amended, of an act entitled, “An act to provide a new charter for the town of Front Royal, Warren County, Virginia, and to repeal all acts or parts of acts in conflict herewith,” approved March 11, 1916, relating to taxes and licenses.
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 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 amend chapter 342 of the Acts of Assembly of 1932, approved March 26, 1932, as amended, and designated and cited as the Motor Vehicle Code of Virginia, by adding thereto a new section numbered 35-e, in relation to registration fees assessed by cities and towns.
An ACT to provide a new charter for the town of Vinton, Virginia, and to repeal all acts or parts of acts in conflict therewith.
An ACT to authorize the boards of supervisors or other governing bodies of the counties to release upon certain conditions the liability for interest, penalties and accrued costs on unpaid county and district taxes upon real estate for the year 1935 and all previous years, and to release officers charged with the collection of such taxes from liability for such interest, penalties and costs, upon certain conditions.
An ACT to amend section 297 of the Tax Code of Virginia relating to the collection of city or town taxes or levies on property in installments.
An ACT to amend and re-enact sections 4, 5, 15, 18, 20, 21, 22, 25, 29, 35, 37, 38, 39, 42, 50, and 53 of Chapter 94 of the Acts of the General Assembly of 1934, approved March 7, 1934, and known, designated and cited as the Alcoholic Beverage Control Act, so as, among other things, to vest in members of the Virginia Alcoholic Beverage Control Board and persons designated by such board general police authority, to provide that judicial notice shall be taken of regulations of such board, and to further amend the said act by adding thereto the following new sections: Section 38-a, providing for the forfeiture and confiscation of certain automobiles, boats, aircraft and other conveyances; Section 48-a, imposing penalties for failing or refusing to obey certain subpoenas and for disturbing decorum of certain meetings; Section 49-a, providing for regulations and permits relating to transportation of the aforementioned alcoholic liquids, beverages and articles; Section 61-a, providing for introduction of chemical analyses as evidence; and Section 61-b, allowing previous convictions hereunder to be alleged and proved.
An ACT to amend and re-enact sections 2, 16, 19, 21, 22 and 28 of an act entitled an act to provide a charter and special form of government for the city of Hampton, and to repeal the existing charter for said city, formerly the town of Hampton, approved May 23, 1887, and the several acts amendatory thereof, approved, respectively, February 29, 1892; February 24, 1896; March 3, 1898; January 13, 1900; January 30, 1900; February 23, 1901; the two acts of May 15, 1903; March 2, 1914; March 9, 1916, and the act of December 26, 1903, which became a law without the Governor’s signature; and all other acts and parts of acts inconsistent with this act so far as they relate to the city of Hampton, approved March 16, 1920, as heretofore amended; to repeal section 23 of the said act; and to provide for the effect of said repeal; and to prescribe the conditions upon which the said amendments and the said repeal shall become effective.
An ACT to provide that, in any city having a population of not less than sixty-five thousand nor more than one hundred thousand according to the last preceding United States census, all lists of real estate returned delinquent for non-payment of local levies thereon, shall be recorded by the treasurer in delinquent land books to be kept in his office; that no such delinquent list, nor any report of sale of delinquent real estate, by the treasurer shall be recorded in the office of the clerk of any court of such city; that all payments in redemption of any such delinquent real estate shall be made to the treasurer, or the delinquent tax collector; to transfer to, vest in, and impose upon such treasurers all other authority and duties vested by law in, and imposed upon, clerks of courts of such cities, concerning delinquent real estate, except in the matter of making deeds to purchasers thereof, and to provide for the payment of certain fees and compensation to such treasurer; and the payment of the same into their respective city treasuries; to provide for the appointment of delinquent tax collectors and for fixing their salaries, or compensation.
An ACT to amend and re-enact Section 52 of an act entitled “an act to provide a new charter for the city of Portsmouth,” approved March 10, 1908, relating to delinquent taxes and levies.
An ACT validating certain outstanding indebtedness of the town of Phoebus, Virginia, and authorizing said town to borrow money and issue bonds for the purpose of funding part of such indebtedness and refunding part of 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 provide for the assessment of real estate in cities con-
An ACT to amend and re-enact Section 7 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,” as heretofore amended, in relation to refunds of taxes paid on motor fuel.
An ACT to amend and re-enact section 3 of an act entitled “An act to provide for the creation of sanitary districts in counties of the State adjoining a city having a population, according to the last preceding United States census, of one hundred and seventy thousand inhabitants or more; to prescribe the powers and duties of the boards of supervisors of such counties as to the construction, acquisition, maintenance and operation of water supply, sewerage, heat, light and power and gas systems in such districts; and to provide for the issuance of county bonds; to provide funds for establishing and operating such public utilities in said sanitary districts,” approved March 17, 1926, and to further amend said act by adding thereto a new section numbered 12-a, authorizing the board of supervisors of any county in which a sanitary district has heretofore or may hereafter be created under said act, to provide public utilities for thickly populated areas through the creation of smaller districts within such sanitary district, and to provide funds for said purpose, by taxation and otherwise; a new section numbered 12-b, conferring certain powers of eminent domain upon the board of supervisors of the county, and a new section numbered 12-c, declaring what shall be the effect if any part of section, sentence, clause, or phrase of the said act is declared unconstitutional.
An ACT to provide for the refunding of certain certificates of indebtedness of the par value of $950,000.00, issued under an act entitled "an act to repeal an act entitled an act to anticipate by counties, or otherwise, the construction of the State highway system, approved March 15, 1920, as amended and re-enacted by an act entitled 'an act to amend and re-enact an act entitled an act to anticipate by counties or otherwise the construction of the State highway system, approved March 15, 1920, approved March 21, 1924; to provide for the issue and sale of certificates of indebtedness of the Commonwealth of Virginia to repay the sums advanced to the State under the provisions of the aforesaid acts and to provide a sinking fund for the payment of the interest on the said certificates of indebtedness and the principal thereof at maturity,' approved March 19, 1926, by authorizing and directing the issuance and sale of $950,000.00 par value certificates of indebtedness and/or notes of the Commonwealth of Virginia; and to provide for the payment of interest on such certificates of indebtedness and/or notes, and the principal thereof at maturity.
An ACT to amend and re-enact sections 5, 6, 7 and 14 of an act entitled "An act to legalize, regulate and control the ‘manufacture, bottling, sale and disposition of beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor, and fruit juice, containing one-half of one per centum or more of alcohol by volume, and not more than 3.2 per centum of alcohol by weight; to provide for licensing and taxing manufacturers, bottlers, wholesalers and retailers of such beverages by the State and the counties; cities and towns thereof; to impose an excise tax upon all such beverages; to appropriate a portion ‘of the revenue derived hereunder for the collection of the taxes herein imposed and for the administration of the act; to provide for the dismissal of pending prosecutions for alleged violations of laws heretofore in force declaring illegal the beverages legalized by this act where such prosecutions are founded upon the then illegality of such beverages; to impose penalties for violations of the act; and to repeal all acts and parts of acts in conflict herewith,’ approved August 29, 1933, so as to vest the power to issue, or refuse, licenses and collect license taxes in the Virginia Alcoholic Beverage Control Board, and to further amend the said act by adding thereto a new section numbered 14-a so as to vest in the Virginia Alcoholic Beverage Control Board the same power and authority to suspend and revoke licenses issued hereunder and to control hours and days when beverages herein referred to may and may not be sold as are vested in the board with reference to alcoholic beverages by the Virginia Alcoholic Beverage Control Act.
An ACT to amend and re-enact sections 9 and 52 of an act entitled an act to provide a new charter for the city of Hopewell 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 Hopewell, approved March 29, 1934
An ACT to amend and re-enact Sections 18 and 19 of the Code of Virginia, relating to the acquisition of lands by the United States of America, so as to prescribe the rights, powers and jurisdiction of the Commonwealth of Virginia and the United States of America over and with respect to such lands, and persons and property thereon, and transactions, matters and things arising thereon, and to amend the Code of Virginia by adding thereto two new sections numbered 19-a and 19-b, giving the conditional consent of the Commonwealth of Virginia, to the acquisition by the United States of America of certain lands in Virginia, and prescribing the limitations imposed upon and the reservations incident to any transfer of such lands; and prescribing the respective jurisdictions of the Commonwealth of Virginia and of the United States of America over such lands, over persons and property thereon, and over any transactions, matters and things arising thereon; and to repeal certain acts pertaining to the same subject.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered 417-c to provide for the correction of erroneous assessments on bank stock.
An ACT to amend and re-enact Section 2460 of the Code of Virginia, as heretofore amended, relating to the sale of delinquent real estate.
An ACT validating certain outstanding indebtedness for street paving 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 sections 3 and 4, as heretofore amended, of an act entitled an act to provide for the creation of sanitary districts in any county adjacent to a city having a population of thirty thousand, or more, according to the latest United States census; to prescribe the powers and duties of the boards of supervisors of such counties as to the acquisition, construction, maintenance and operation of water supply, sewerage, heat, light, power and gas systems in such districts; to provide for the issuance of bonds to raise funds for establishing of such public utilities in such districts, and to provide for the maintenance thereof, and for the payment of such bonds, approved March 27, 1930, so as to provide for the construction, maintenance and operation of sidewalks in such districts.
An ACT to amend and re-enact Section 35 of an act entitled an act to revise, simplify, rearrange and consolidate into one act which shall constitute and be designated and cited as “The Motor Vehicle Code of Virginia,” the various statutes of the Commonwealth, concerning the registration and licensing of motor vehicles, trailers and semi-trailers, the licensing of chauffeurs, the collection of fees and disposition of funds collected, the operation of vehicles on the public roads, highways, streets, and alleys, the Division of Motor Vehicles and the director of said division, the powers and duties of said division and director, and the penalties for violations of the provisions of certain such statutes; and to repeal all statutes and acts in conflict with the provisions of this act, approved March 26, 1932, as heretofore amended and re-enacted by an act approved March 2, 1934, in relation to registration fees.
An ACT to amend and re-enact section 281 of the Tax Code of Virginia, relating to how delinquent taxes may be paid upon a portion of a tract of land or upon one or more lots more than one of which is assessed together.
An ACT to amend the Tax Code of Virginia, by adding thereto a new section to be numbered 350-a of the Tax Code of Virginia, providing compensation for the citizen member of the county finance board.

1936/1937es
An ACT to amend and re-enact section 39 of an act entitled “An act to provide a new charter for the town of Vinton, Virginia, and to repeal all acts or parts of acts in conflict therewith,
An ACT to amend and re-enact section 344 of the Tax Code of Virginia, as heretofore amended, relating to boards of equalization of real estate assessments.
An ACT to amend the Code of Virginia by adding to chapter 1/9 thereof thirteen new sections numbered 2726-m to 2726-y, both inclusive, vesting in boards of supervisors power to cause county buildings to be insured, to provide suitable rooms for county purposes and to determine what allowances payable out of county treasuries shall be made to sheriffs and clerks, and to repeal sections 2726 and 2726-a to 2726-l, both inclusive relating to the same matters.
An ACT to provide a new charter for the town of Norton, Virginia, and to repeal all acts or parts of acts in conflict therewith, and all former charters and amendments thereof, of said town.
An ACT to validate, ratify, approve and confirm bonds issued pursuant to any election or proceedings heretofore held or taken authorizing the issuance of such bonds by any county, school board or school district of the State for the purpose of making school improvements, including the purchase of land, building, rebuilding, adding to, improving or equipping any school buildings of any county or school district.
An ACT to provide a new charter for the town of Front Royal, Virginia, and to repeal all acts and parts of acts in conflict with this act.
An ACT to amend and re-enact Section 4211 of the Code of Virginia, relating to deposits of bonds and securities with the Treasurer of Virginia by insurance, guaranty, indemnity and other like companies, so as to permit the deposit by domestic companies of such bonds and securities in excess of the amount required by this section, which excess deposit shall be for the protection of all its policyholders.
An ACT to provide for unemployment compensation in Virginia
An ACT to amend and re-enact section 72 of the Tax Code of Virginia, as heretofore amended, in relation to the taxation of bonds of counties, cities and towns, and other political subdivisions of this State, so as to bring within the provisions of that section the bonds, certificates of indebtedness, and other obligations hereafter issued by State educational institutions under the provisions of Chapter 49 of the Acts of Assembly of 1933, as amended.
An ACT to authorize the town of South Boston to issue bonds of the town of South Boston in an amount not exceeding the sum of fifty thousand dollars ($50,000.00) for the purpose of constructing a high school building, and to provide for the levy of a tax to pay the interest on said bonds and retire the same as they mature.

1938
An ACT to amend the Tax Code of Virginia by adding thereto a new section numbered 190, in relation to persons, firms and corporations selling goods, wares and merchandise through the use of vending machines placed in manufacturing or other establishments not frequented by the general public, for use of employees in such establishments.
An ACT to amend and re-enact Section 435 of the Tax Code of Virginia, as heretofore amended, relating to what property is exempt from taxation, State and local.
An ACT to amend and re-enact Section 262 of the Tax Code of Virginia, as heretofore amended, in relation to permits for the construction, repair and improvement of buildings and structures in certain counties.
An ACT to provide for the correction by the court of erroneous assessments of taxes and local levies against real estate in counties where there had been no general re-assessment of real estate since 1930 and no board of equalization of real estate assessments appointed since 1930.
An ACT to amend and re-enact Sections 4222, as heretofore amended, 4226-a, and 4235, as heretofore amended, of the Code of Virginia relating to insurance; to amend the Code of Virginia by adding thereto a new section numbered 4221-a defining certain terms as used in certain sections of the Code of Virginia and a new section numbered 4235-b, requiring registration of solicitors and a new section numbered 4235-c; and to repeal Section 168 of the Tax Code of Virginia.
An ACT to amend the Code of Virginia by adding thereto a new section numbered 698-b, providing how certain special elections and referenda on proposed increases in school taxes may be called and held.
An ACT to provide a new charter for the town of Appalachia, Virginia, and to repeal all acts or parts of acts in conflict therewith, and all former charters and amendments thereof, of said town.
An ACT to empower the councils’ and’ 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 prior to and including the year 1937, provided such taxes are paid on or before December 5th, 1938.
An ACT to amend and re-enact Section 2460 of the Code of Virginia, as amended, in relation to the sale of delinquent real estate.
An ACT to amend and re-enact Section 8 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, in relation to refunds of taxes paid on motor fuel.
An ACT to appropriate the public revenue for the two years ending, respectively on the thirtieth day of June, 1939, and the thirtieth day of June, 1940, to prescribe the provisos, terms, conditions and provisions with respect to the items of appropriation, and their payment, and to repeal all acts wholly in conflict with this act, and all parts of all acts inconsistent with this act to the extent of such inconsistency.
An ACT to amend Section 26 of an act entitled “An act to provide a new charter for the town of Shenandoah, and to repeal all other acts inconsistent with this act”, approved March 17, 1926, so as to confer additional powers on the council of the said town.
An ACT to amend and re-enact Sections 18 and 20, as amended, 26-a, 41, as amended, 43 and 58 of Chapter 94 of the Acts of the General Assembly of 1934, approved March 7, 1934, and known, designated and cited as the Alcoholic Beverage Control Act
An ACT to amend and re-enact Section 395 of the Tax Code of Virginia, as heretofore amended, in relation to delinquent State taxes.
An ACT to provide for the refund by the State of Virginia to police pension fund associations, police benevolent associations, and firemen’s mutual aid associations, of all amounts in excess of $20.00 per year paid by any such association for State taxes on intangible personal property for certain years, and to appropriate a sum sufficient for such purpose.
An ACT to amend and re-enact Sections 3160 and 3162 of the Code of Virginia, in relation to license taxes to take or catch fish in tidal waters, and size of nets and fishing devices.
An ACT to amend and re-enact Sections 40 and 41 of Chapter 94 of the Acts of the General Assembly of 1934, approved March 7, 1934, and known, designated and cited as the Alcoholic Beverage Control Act, so as, among other things to provide that certain sales of alcoholic beverages shall be unlawful, to provide penalties for the violation of the provisions of such sections, and to provide that when such penalties shall have been imposed that such sentences shall not be suspended; and to amend and re-enact Section 50 of Chapter 255 of the Acts of the General Assembly of 1936, approved March 25, 1936, and known, designated and cited as the Alcoholic Beverage Control Act, so as, among other things to provide under certain conditions that it shall be unlawful to have, possess, keep, carry, ship or transport alcoholic beverages, to provide penalties for the violation of the provisions of such section.
An ACT to amend and re-enact Section 192-b of the Tax Code of Virginia, in relation to peddlers of goods, wares or merchandise who sell to licensed dealers or retailers.
An ACT to provide for the protection and promotion of the bee industry in Virginia; to provide for the appointment of a State Apliarist and bee inspectors ; to define the powers and duties of the State Entomologist, State Apiarist and bee inspectors under the provisions of this act; to prescribe penalties; and to repeal Chapter 444 of the Acts of the General Assembly of 1924, approved March 21, 1924.
An ACT to amend and re-enact Section 115 of the Code of Virginia, relating to evidence of the prepayment of State poll taxes by voters transferred from one city or county to another city or county, or from one ward in a city to another ward therein.
An ACT to impose a tax on every person, firm or corporation not being a regular retail merchant in the State of Virginia, who shall display samples, goods, wares or merchandise in any hotel room, or in any house rented or occupied temporarily, for the purpose of securing orders for the retail sale of such goods, wares or merchandise so displayed in the State of Virginia.
An ACT to amend and re-enact Section 176 of the Tax Code of Virginia, as heretofore amended, in relation to licenses of contractors, plumbers and steam fitters.
An ACT to provide a new charter for the town of Clarksville, in the county of Mecklenburg, and to repeal an act entitled “An act to incorporate the town of Clarksville, and to authorize the issue of bonds by said town” approved February 11, 1898.
An ACT to amend the Code of Virginia by adding to Chapter 33 thereof a new section numbered 698-a, providing for the levying of taxes and appropriating money in counties, cities and towns for public school purposes, and to repeal Section 698 of the Code of Virginia on the same matters.
An ACT to amend and re-enact Section 394 of the Tax Code of Virginia, as heretofore amended, in relation to collection of delinquent taxes so as to empower the Board of Supervisors of any county in this State which adjoins three cities lying wholly in this State, one of which cities having a population of one hundred and seventy thousand or more, as shown by the last preceding United States census, to require the treasurer to continue to collect such delinquent taxes.
An ACT to amend and re-enact Section 5 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.
An ACT to amend the Tax Code of Virginia by adding to Chapter 16 thereof a new section numbered 233-a, requiring the State Corporation Commission to certify assessments, or statements of assessments, of certain property of public service corporations as defined in Section 153 of the Constitution of Virginia, so as to show the character, value and location of such property with reference to certain districts in counties, which now have an executive form of government and prescribing duties of public service corporations and commissioners of the revenue, and the clerk of said commission, with reference to such assessments and statements.
An ACT to authorize and empower the Board of Supervisors of any county which adjoins three cities lying wholly within this State, one of which cities having a population of one hundred seventy thousand or more, as shown by the last preceding United States census, to require the Commissioner of the Revenue to prepare and make all tax bills; to prescribe the powers and duties of the Board of Supervisors in relation thereto, and to repeal all acts and parts of acts inconsistent with this act.
An ACT to validate the tax levy of $1.90 on the $100.00 assessed value, made by the council of the town of Stanley for the year 1937, on the taxable property in said town, regardless of any irregularity in the laying of said levy.
An ACT to amend and re-enact Section 176 of the Tax Code of Virginia, as heretofore amended, relating to contractors’, plumbers’ and steamfitters’ licenses, so as to except certain persons, firms or corporations dealing in or erecting tombstones from the operation of the said section.
An ACT to amend and re-enact an act entitled 'an act to provide fire protection and scavenger service in counties adjoining cities with a population of 170,000 or more'
An ACT to amend and re-enact Section 198 of the Tax Code of Virginia, as heretofore amended, in relation to the license taxation of slot machines, vending machines, and slot machine operators.
An ACT to amend and re-enact Section 222 of the Tax Code of Virginia, as heretofore amended, relating to taxes on corporations which operate steamships, steamboats, or other floating property for the transportation of passengers or freight.
An ACT to amend and re-enact Section 230 of the Tax Code of Virginia, as amended and re-enacted by "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", approved September 7, 1933, so as to eliminate the preamble, and to eliminate, from the portion of the said act providing the purposes to which the revenues derived and to be derived are to be applied, the language "and for the performance of any and all other functions of the State Corporation Commission."
An ACT to authorize the Town of Halifax in Halifax County to issue bonds of said town in an amount not exceeding the sum of twenty-five thousand dollars ($25,000) for the purpose of constructing a water works and water supply system, and to provide for the levy of a tax to pay the interest on said bonds and retire the same as they mature.
An ACT to amend and re-enact Section 153 of the Tax Code of Virginia, as heretofore amended, relating to carnivals, shows, circuses, menageries, and other like amusements, so as to exempt industrial arts exhibits and fairs from obtaining licenses and paying license taxes.
An ACT to amend and re-enact Section 1, as heretofore amended, of an act entitled “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 amend and re-enact Sections 7 and 191i of an act entitled “An act to provide a new charter for the City of Richmond”
An ACT to amend an act entitled, “An act to provide for the assessment of real estate in cities containing more than one hundred and seventy-five thousand inhabitants; to transfer to the assessor or assessors to be provided for pursuant to this act, the duties of the commissioner of revenue in respect to the assessment of real estate; to authorize such assessor or assessors to make up the land books in such cities and to extend the taxes thereon; and to repeal all provisions of law relative to the assessment and equalization of assessments of real estate in cities containing more than one hundred and seventy-five thousand inhabitants”
An ACT to amend and re-enact Sections 5 and 7, as amended, of an act entitled “an act to legalize, regulate and control the manufacture, bottling, sale and disposition of beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor, and fruit juice, containing one-half of one per centum or more of alcohol by volume, and not more than 3.2 per centum of alcohol by weight; to provide for licensing and taxing manufacturers, bottlers, wholesalers and retailers of such beverages by the State and the counties, cities and towns thereof; to impose an excise tax upon all such beverages; to appropriate a portion of the revenue derived hereunder for the collection of the taxes herein imposed and for the administration of the act; to provide for the dismissal of pending prosecutions for alleged violations of laws heretofore in force declaring illegal the beverages legalized by this act where such prosecutions are founded upon the then illegality of such beverages; to impose penalties for violations of the act; and to repeal all acts and parts of acts in conflict herewith’