Chap. 118.—An ACT to amend and re-enact section 11 of an act entitled
“An act to amend and re-enact an act approved March 22, 1871, to
incorporate the town of Blacksburg, Virginia, and to provide a new
charter for same,” approved March 12, 1912. [H B 125]

Approved March 29, 1923.

1. Be it enacted by the general assembly of Virginia, That
section eleven of an act entitled “An act to amend and re-enact
an act approved March twenty-second, eighteen hundred and
seventy-one, to incorporate the town of Blacksburg, Virginia,
and to provide a new charter for same,” approved March
twelfth, nineteen hundred and twelve, be amended and re-
enacted so as to read as follows:

See. 11. Said council shall have power and authority to
levy and collect annually a tax on the real and personal property
within the corporate limits of said town, and on such other sub-
jects within the said town as are or May be taxed by the revenue
laws of the State, or which are allowed by this charter, and on
dogs belonging to persons residing in said town, and for the
privilege of carrying on any business, trade or profession within
the corporate limits; and authority 1s also given said town council
to require a license from all owners of automobiles who keep and
use them within the said corporate limits whether used for pri-
vate or business purposes; also the right to require of each
resident within the corporate limits of said town over the age
of twenty-one years, who is not pensioned by the State for
military services an annual head tax of fifty cents, but the tax on
real estate shall not exceed one dollar on the one hundred dol-
lars, nor shall the rate on intangible personal property exceed the
rate allowed by general law. And for the purpose of carrying
on any trade, business or occupation or profession within said
town by persons residing without its corporate limits, the tax
shall not exceed in any one year the tax or license imposed by
the said council on persons residing within said corporate limits
for carrying on a like business, trade, occupation or profession,
and should any person carry on any such trade, occupation,
business or profession, or run any automobile, whether for hire
or private purposes without having first procured the required
license and paid therefor as required by any ordinance of said
town in pursuance hereof, he shall be fined and punished as de-
fined by any ordinance of said town in pursuance hereof and not
in conflict with the general law of this State; provided, that
nothing contained in any part of this act shall be construed to
permit the imposition of license fees or levy of taxes upon any
subject of licensing or taxation, in any case where the general
laws of the State prohibit cities and towns from imposing such
license fees or levying such taxes.

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