Chap. 98.—An ACT to amend and re-enact section 21 of an act, approved
January 30, 1888, entitled an act to amend and re-enact an act to in-
corporate the town of South Boston, in the county of Halifax, be amended
and re-enacted so as to read as follows and to enact and add two sections
to said act, to be known as sections 26 and 27, providing for the collection
of town levies and assessments, and prescribing penalties for the violation
of the license ordinances of the town. (S B 171]

Approved March 4, 1918.

—s

Be it enacted by the general assembly of Virginia, That section
twenty-one of an act approved January thirtieth, eighteen hundred
and eighty-eight, entitled an act to amend and re-enact an act to
incorporate the town of South Boston, in the county of Halifax, be
amended and re-enacted so as to read as follows; and that two sec-
tions. to be known as sections twenty-six and twenty-seven, providing
for the collection of town levies and assessments, and prescribing
penalties for the violation of the license ordinances of the town, be
enacted to read as follows:

Section 21. In all cases in which the laws of the State require a
license to be taken out by any person engaged in any business, trade.
occupation or calling, or for any other purpose, the said council shall
have the power to require a license to be taken out in all such cases
and to impose a tax thereon for the benefit of said town, before such
persons shall be permitted to pursue such business, trade, occupation
or calling within the corporate limits of said town. They may also
grant or refuse license to owners or keepers of wagons, drays, carts.
hacks and other wheeled carriages kept or emploved in the said
town for hire, and may require the owners or keepers of such vehicles
using them in the town to take out a license therefor, and may assess
and require taxes to be paid thereon and subject the same to such
regulations as they may deem proper; and may prescribe their fees
and compensation. They may also require dealers in leaf tobacco.
book and job printers, publishers of newspapers, bakers, barbers,
bill posters, hawkers and street venders. coopers. agents for the sale
of fertilizers, agents for the sale of lightning rods, keepers of ware-
houses, owners or operators of cotton mills, cotton factories, car-
riage, buggv and wagon factories, foundries, bottle-washing ma-
chine factories, box or crate factories, tobacco manufactories, knit-
ting mills, overall factories, ice factories, pressing clubs, automobile
freight trucks, all wagons, drays and other vehicles not used for
pleasure, flour and grist mills, and practicing physicians, to take
out a license therefor, and may assess and require taxes to be paid
thereon; and the council may require a license tax of any other busi-
ness, trade, person or employment, whether such business, trade, per-
son or employment be herein specially enumerated or not, and
whether any tax be imposed thereon by the State or not; provided
that nothing herein contained shall be construed as authorizing the
council to require a license of any bank.

Sec. 26. There shall be a lien on real estate for the town taxes
assessed thereon from the commencement of the vear, for which
they are assessed. The sergeant of the town may distrain for taxes
and sell therefor, in like manner as a sergeant or other collector may
distrain or sell for State taxes, and shall have in other respects like
power to enforce the collection of all taxes and assessments properly
placed in his hands for collection. The council may require the real
estate in said town delinquent for the non-payment of taxes to be
sold for the same with interest thereon and such per centum as it
may prescribe for charges and expenses df sale and collection, and
may regulate the terms on which real estate may be sold or redeemed;
provided, that such sales shall be made after the manner prescribed
by law, and subject to the prior hen of the Commonwealth for taxes.
And should the sergeant fail to collect and pay over the said taxes at
the time prescribed by the council, he and his securities on the bond
which he shall have given for that purpose, shall be subject. to such
proceeding, by motion or otherwise, before the circuit court of Hali-
fax county, Virginia, as are prescribed by the Code of Virginia
against sergeants, sheriffs or other collecting officers discharging
duties similar to those prescribed for the sergeant aforesaid.

Sec. 27. The council may subject any person, who, without hav-
ing obtained a license therefor, shall do any act or follow any em-
ployment or business in the town, for which a license may be re-
quired by ordinance, to such fine or penalty as it is authorized to im-
pose for any violation of its laws.

The revenue of the town for the current year being affected, an
emergency is declared to exist, and this act shall be in force from
its passage.