Chap. 272.—An ACT to amend and re-enact section 13 of an act entitled an act
to incorporate the town of Wachapreague, in Accomac county, and to
provide for taking the sense of the qualified voters of said town on the rues
approved April 2, 1902. [S B 435]

Approved March 15, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tion thirteen of an act entitled an act to incorporate the town of
Wachapreague, in Accomac county, and to provide for taking the
sense of the qualified voters of said town on the same, approved
April second, nineeen hundred and two, be amended and re-enacted
so as to read as follows:

13. To meet any expenditures that may be necessary and charge-
able to said town for any purpose, the town council may, at such times
as it may seem proper, levy a town levy of so much as, in its opinion,
may be necessary upon all persons and property in said town not
exempt from taxation by the laws of this State; provided that a
capitation tax greater than one dollar per head on all male inhabitants
of said town over the age of twenty-one years shall not be levied in
any one year; and provided further, that the tax levies on all property
shall not exceed one dollar of every hundred dollars of the assessed
value of the property in the town in any one year; provided, however,
that said council, by a two-thirds vote of the entire council, may
exempt any real or personal estate used for taxes for a period of not
exceeding five years at a time, if it shall deem it expedient to do so
in order to encourage the establishment of any enterprise in said town.
Provided, however, that nothing herein contained shall authorize the
taxation of intangible personal property in excess of the rate provided
by general law.

2. An emergency existing, this act shall be in force from its
passage.