Chap. 288.—An ACT to amend and re-enact an act entitled an act to authorize
the board of supervisors of Elizabeth City county to tax sale of liquor in said
county, approved February 29, 1892.

Approved March 25, 1902.

1. Be it enacted by the general assembly of Virginia; That the board
of supervisors of Elizabeth City county be, and are hereby, authorized
and empowered to levy a license tax for the privilege of selling wines,
ardent spirits, and malt liquors in the said county; and it shall be lawful
for the said board to levy the said tax for the same privileges and upon
the same conditions as are provided by law for the levy of the State tax
for the sale of wine, ardent spirits, and malt liquors: provided, the tax
levied by the said board shall in no ease be greater than the tax re-
quired by law to be paid to the State for the like privilege.

2. That when the said board shall lay the levy for the said license tax,
it shall be the duty of the commissioner of the revenue of Elizabeth City
county to include the amount of the said levy in the application of every
person who shall apply for a license to conduct any business including
the sale of wine, ardent spirits, malt liquors, or any mixture thereof;
and it shall not be lawful for the county court of Elizabeth City county
to grant any license for the conduct of such business until the said tax
shall have been paid to the treasurer of the said county and his receipt
therefor produced in court; and the commissioner of the revenue shall
return to the clerk of the said board an accurate list of the licenses so
granted, and the amount of each, and he shall receive for his compensa-
tion one and one-half per centum on the aggregate amount thereof, to be
paid out of the proceeds of the said tax.

3. That no social club shall be exempt from the operation and the pay-
ment of the tax required by this act.

4. That the proceeds of the said tax shall be expended by the said
board of supervisors of the said county of Elizabeth City for public pur-
poses and for the prevention and detection of crime in the said county.

5. That the treasurer of the county shall account to the said board for
anv money received by him under this act after deducting three and one-
half per centum for his services.

6. All acts and parts of acts in conflict with this act are hereby re-
pealed.

7. This act shall be*in force from its passage.