Chap. 121.-An ACT to amend and re-enact section 28 of an act entitled
“An act to amend and re-enact an act entitled an act to amend and
re-enact an act entitled an act to incorporate the town (now the city)

of South Norfolk, in the county of Norfolk, approved September 11,
1919, approved March 24, 1920,” approved March 4, 1922. [H B 102]

Approved March 29, 1923.

1. Be it enacted by the general assembly of Virginia, That
section twenty-eight of an act entitled “An act to amend and re-
enact an act entitled an act to amend and re-enact an act en-
titled an act to incorporate the town (now the city) of South
Norfolk, in the county of Norfolk, approved September
eleventh, nineteen hundred and _ nineteen, approved March
twenty-fourth, nineteen hundred and twenty,” approved March
fourth, nineteen hundred and twenty-two, be amended and re-
enacted so as to read as follows: :

Section 28. For the execution of their powers and duties,
the common council of the city of South Norfolk shall have the
power to raise annually, by levies, taxes and assessments in the
said city, such sums of money as they shall deem necessary
therefor, not in conflict with the general laws of the State and
+n such a manner as they may ceem expedient in accordance
with the provisions of this act and the laws of the State and of
the United States.

The common council shall have the power to tax all real and
personal property situated in the said city, and not exempt by
law from said taxation, including all taxable real and personal
property omitted from the State assessment; to levy a tax on
licenses of any person, firm or corporation which are not pro-
hibited from paying a license tax by the general laws of the
State of Virginia. And said city, through its common council,
is in addition, authorized to levy on all such real-and personal
property for city purposes a tax not to exceed two dollars and
thirty cents on the one hundred dollars of value of such property,

except that the rate on intangible property shall not exceed the

| rate fixed by general law.

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

' passage.