Chap. 67.—An ACT to amend and re-enact section 70 of an act entitled an act
to amend and re-enact the charter of the town of Martinsville, in the
county of Henry, approved March 3, 1892, as amended by an.act approved
March 16, 1920. (H B 159]

Approved February 27, 1926.

1. Be it enacted by the general acsertbly of Vin irginia, That sec-
tion seventy of an act entitled an act to amend and re-enact the
charter of the town of Martinsville, in the county of Henry, approved
March the third, eighteen hundred and ninety-two, as amended by
an act approved March the sixteenth, nineteen hundred and twenty,
be amended and re-enacted so as to read as follows:

Section 70. The council may annually, by a two-thirds vote, levy a
tax, for streets, sidewalks and other municipal purposes, on all real
estate and tangible personal property, including the stock on trade
of merchants in said town, and on all other property in said town
upon which a levy is not prohibited by the general laws of the State,
which levy, however, on no class of property, shall exceed one dollar
on the hundred of its assessed value.

A capitation tax, not to exceed one dollar, may, by a two-thirds
vote of the council, be annually levied on each adult person, male and
female, in said town for municipal purposes, except such persons as
may be exempt from the payment of a capitation tax by the Constitu-
tions and laws of Virginia.

Should the said town of Martinsville at any time become a city
of the second class, then the council of such city may, by a:two-thirds
vote, annually levy a tax for city purposes on the property in said
town upon which a levy is hereinbefore authorized of not exceeding
three dollars on the hundred of its assessed value. Such city may also
levy annually, by a two-thirds vote of its council, a capitation tax,
not exceeding one dollar, on each adult person therein, except such as
may be exempt from the payment of a capitation tax by the Consti-
tution and laws of Virginia.

2. All acts and parts of acts, general and special, in conflict with
this act, are hereby repealed, in so far as the town of Martinsville is
concerned.

3. An emergency existing, this act shall be in force from its pas-
sage.