Chap. 75.—An ACT authorizing cities and towns to impose taxes for their
purposes at the respective rates now authorized to each of them by law,
plus an additional rate of twenty-five cents on each one hundred dollars
of assessed value of such property as they are not prohibited from taxing
by general law and except upon property upon which a maximum rate
for local purposes is fixed by a general law. (S. B. 92)

Approved February 18, 1915.

1. Be it enacted by the general assembly of Virginia, That all cities
and towns of the Commonwealth be, and they are hereby authorized,
when levying taxes for their purposes, upon property which they are not
prohibited from taxing by general law, and except upon property upon
which a maximum rate for local purposes is fixed by general law, to im-
pose in addition to, and in excess of, the maximum rate of taxation which
may now be imposed by each of them under any existing statute, or
statutes, a further and additional rate of (not to exceed) twenty-five cents
upon each one hundred dollars of assessed value of such property.

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