CHAPTER 190

An Act to amend and reenact §§ 32, 41, 50, 119 and 188 of Chap. 158
of the Acts of Assembly of 1916, approved March 11, 1916, which
provided a charter for the town of Victoria, the sections relating to
Journal to be kept of Council Proceedings; the purposes for which
the town council may make and raise revenue by levies, taxes and
assessments; the dates when the town treasurer shall receive tax
payments; and to repeal § 115 of said chapter relating to reserves
for certain debts of the town.

(H 21]

Approved March 13, 1968

Be it enacted by the General Assembly of Virginia:

1. That §§ 32, 41, 50, 119 and 133 of Chapter 158 of the Acts of
Assembly of 1916, approved March 11, 1916, be amended and reenacted
as follows:

§ 32. A Journal shall be kept of the proceedings of the town coun-
cil, and at the request of any member present the yeas and nays shall
be recorded on any question. At the next regular meeting the Journal of
proceedings of the previous meeting shall be * approved and signed by
the person who was presiding when the previous meeting adjourned, or
if he be not then present, by the person presiding when * said Journal
was approved.

§ 41. For carrying into effect the powers granted by this act and
the general laws of this State, not in conflict therewith, the town coun-
cil may make ordinances and bylaws, and prescribe fines and other pun-
ishments for violation thereof, lay taxes and levies, keep a city guard,
appoint a collector of taxes and levies, and such other officers as they
may deem proper, define their powers, prescribe their duties and com-
pensations, and take from any of them a bond, with surety, in such penalty
as to the council may seem fit, payable to the town by its corporate name
and with condition for the faithful discharge of said duties; but no gen-
eral ordinance, or bylaw or regulation having the effect of a general
ordinance, shall become operative until * posted in the town at such
places at least three in number, as * may * be deemed proper, this to
include additions to the town code.

§ 50. The town council may make appropriations of public funds,
of personal property, or of any real estate to any * organization, institu-
tion or association within or without its limits, not controlled in whole
or in part by any church, * and to any public free school of the county
of Lunenburg which is used or attended by the children of residents of
the town, whether located within or without the town. *

§ 119. For the execution of their powers and duties, the town coun-
cil shall have the power and authority to raise annually by levies, taxes
and assessments, in said town, such sums of money as they shall deem
necessary therefor and in such manner as they may deem expedient in
accordance with the provisions of this act and the laws of this State and
of the United States. * * * The levy so ordered may be upon any or all of
the following subjects of taxation:

(a) Male persons in the town above the age of twenty-one.

(b) <Any property, real and personal, in the town not specifically
exempt from State taxation.

(c) Such other subjects of taxation as may at the time be assessed
with the State taxes or county levies against persons residing therein and
not specifically exempted from municipal taxation ; and

(d) Such other subjects of taxation as at the time said levy is
ordered may be subject to municipal taxation by the laws of this State.

13838. The town treasurer or other officer whose duty it is to col-
lect town taxes shall commence to receive the town levies on or before
the first day of * November of each year, or as soon thereafter as he
may receive copies of the commissioner of the revenue’s books, and con-
tinue to receive the same up to the first day of December thereafter ;
and for this purpose, said treasurer or such other officer shall advertise
for ten days at the voting place in the town, and at such other public
places therein as may be necessary to give general publicity thereto, upon
what days he will be in his office in said town to receive such levies; and
shall at the time specified, remain in his office not less than three days
for the purpose of receiving such levies.

Any person failing to pay any town levies to the treasurer or other
such officer by the first day of December of the year in which assessed shall
incur a penalty thereon of five per centum, which shall be added to the
amount of levies due from such taxpayer, which when collected by the
treasurer or other such officer shall be accounted for in his statements;
and on the sum total of said levy ticket and penalty, there shall be added
interest at six per centum per annum from December fifteenth of the year
in which such levy was assessed until the same be paid.

It shall be the duty of the treasurer or other officer after the first
day of December to call upon each person, resident within the town
chargeable with levies, who has not paid the same, or upon the agent, if
any, of such person resident within the town, for payment thereof; and
upon the failure or refusal of such person or agent to pay the same he
shall forthwith proceed to collect the same by levy, distress or otherwise.

Should it come to the knowledge of the treasurer or other such officer
that any such person or persons owing such levies is moving or contem-
plating moving from the town prior to the first day of December, he shall
have the power to collect the same by levy, distress or otherwise at any
time after such levy bills have come into his hands.

2. § 115 of Chapter 158 of the Acts of the Assembly of 1916, approved
March 11, 1916, is repealed.
3. Anemergency exists and this act is in force from its passage.