Chap. 105.—An ACT to amend and re-enact section 6 of an act entitled an act to
incorporate the town of Coeburn, in Wise county, Virginia, approved February
23, 1894, as heretofore amended. [H B 325]

Approved March 7, 1924.

1. Be it enacted by the general assembly of Virginia, That section
six of an act entitled an act to incorporate the town of Coeburn, in the
county of Wise, Virginia, approved February twenty-third, eighteen
hundred and ninety-four, as heretofore amended, be amended and re-
enacted to read as follows:

Section 6. The said councilmen shall have power to impose a specific
license tax on all shows, performances, and exhibitions which may be
given in the said town. The said councilmen shall have power to impose
a license tax on all business on which the State imposes license or which
is provided by law, and its officers shall have such power to collect said
taxes as the State officers would have in like case; and the said council-
men shall have power to impose a specific tax for sale of any merchandise
that may be offered for sale by any person not living in said town and to
levy annually such taxes as may be deemed necessary for the purpose of
the corporation; provided, that such levy shall not exceed two dollars on
the one hundred dollars’ valuation of property, as per State assessment.
And the jurisdiction of the corporate authorities of the said town in
criminal matters shall extend one mile beyond the corporate limits of
said town. Nothing herein contained shall be construed to authorize
the imposition of a tax or license fee in any case when the imposition of
the same is forbidden by general law.

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