Chap. 106.—An ACT to amend and re-enact section 10 of chapter 294 of the
acts of assembly of 1849, entitled “An act to extend the limits of, and pro-
vide for electing trustees for, the town of Marion, in the county of Smyth,
and vesting them with certain corporate powers,’ passed March 15, 1849,
as heretofore amended. [S B 157]

Approved March 7, 1930

1. Be it enacted by the general assembly of Virginia, That sec-
tion ten of chapter two hundred and ninety-four of the acts of assem-
bly of eighteen hundred and forty-nine, entitled “An act to extend
the limits of, and provide for electing trustees for, the town of Marion,
in the county of Smyth, and vesting them with certain corporate
powers,” passed March fifteenth, eighteen hundred and forty-nine,
as heretofore amended, be amended and re-enacted so as to read as
follows:

Section 10. For the execution of their powers and duties, the
town council shall have the authority to raise annually by taxes, levies
and assessments on real estate and tangible personal property in said
town, such sums of money as they may deem necessary for the pur-
poses of the town, and in such manner as they may deem expedient in
accordance with the provisions of this act and the general laws of this
State and the United States.

The town council shall, at its first regular meeting in September
in each year, or as soon thereafter as may be, make up an account of
all sums necessary for the proper management and expenses of the
town for the year, and shall enter the same upon the journal, showing
under general heads for what purposes the said funds will be needed,
and shall order and make a town levy of so much as in their opinion
is necessary to be raised by a levy on real estate and tangible personal
property, in addition to what may be received from licenses and other
sources; provided, that the said levy shall not exceed two per centum
of the assessed value of said real estate and tangible personal property.

The levy so ordered may be made on all or any of the following
subjects of taxation: :

(a) Any real estate and tangible personal property in the town,
not specifically exempt from municipal taxation.

(b) Any other subject of taxation upon which a municipal cor-
poration may levy a tax.

2. The town council may exempt from municipal taxation any
bond or other certificate of indebtedness of the town.

3. Where under a State law, a municipal corporation is limited
to any certain rate on any class of property the council may not im-
pose a greater rate on that class.

4. The council may order the recorder to assess all taxable property
in the town at its true market value, provided that no property shall
be assessed at a higher valuation than the same is assessed for county
or State taxation, but in the absence of such order, the recorder shall
adopt the assessment of the commissioner of the revenue for Marion
district in Smyth county as the assessment of the town, except that
any omitted property shall be assessed by the recorder.

5. The town council may require a license tax for anything for
which a State license tax is required, and for which under the general
laws of the State a license tax may be required by a city or town and
in addition thereto, within the limitations imposed by the Constitution
and laws of this State, and of the United States, the council may
impose a license tax on any business or thing carried on or done in the
town, whether a license tax is required therefor by the State or not.

6. Within the limitations prescribed by the laws of this State and
of the United States, the town may impose a license tax on any per-
son, firm or corporation doing business in the town of Marion, whether
the principal office of such corporation is located in the town or not,
and upon the agent of any oil, fertilizer, laundry or other busimess
doing business in the town, whether the principal office of said busi-
ness be in the town of Marion or not, and may impose a license tax
upon any stock or security salesman, or salesman selling real estate,
no matter where the principal office of the corporation whose stock
or security is being sold, or the real estate, is located.

7. The town council shall have the right to refuse to issue license
to any person for any business or occupation, if in its opinion such
business or occupation is carried on in such manner as to be inimical
to the public welfare. After being refused license the applicant shall
have the right to appear before the council at its next regular meeting
and make further application therefor, and unless good cause be shown
against the issuance of the license the same shall be issued; that is,
unless it be shown to the satisfaction of the council that the business
or occupation is being conducted in a manner inimical to the public
welfare.

No license to sell strong or spirituous liquors, wine, beer, ale or
porter, or intoxicating drinks, or intoxicating bitters or mixtures
thereof, within said town or within two miles of its boundary, shall be
granted by any person or persons having authority to grant licenses,
unless the party applying therefor shall produce to such person or
persons a petition signed by two-thirds of the registered voters of said
town, and the certificate of the council of said town of its unanimous
consent to the granting of such license. The council may require from
persons so licensed: a bond, with sureties, payable to the said town,
in such penalties and with such conditions as it may think proper, and
may revoke such license at any time if the conditions of said bond be
broken. ,

8. The council may require a license for the operation or running
of wheeled vehicles of all kinds, however pulled, pushed or propelled,
and no such vehicle shall be operated or run over the streets of the town
until the required license shall have been paid, whether the said vehicle
has paid a State license or not. The town council may refuse to issue
license to any applicant under this section if, in its judgment, such
vehicle is being pushed, pulled or otherwise propelled and operated
in a dangerous manner, or inimical to the public welfare, and may
revoke any license already issued if it shall believe that such vehicle
is being operated in a dangerous manner, or in a manner inimical
to the public welfare. In all such cases the applicant, or the person
whose license is revoked shall have the right to apply for said license,
or a renewal thereof, at the next regular meeting of the council, and
unless it be shown to the satisfaction of the council that the vehicle
was, or is, used, propelled and operated in such a manner, the license
shall be renewed or granted. The council may also require a license
from any person operating such vehicle, and may revoke same when
granted or refuse to issue same, if it is believed that such person
is not properly equipped to manage or propel or operate said vehicle,
or that the same has been operated or propelled in a dangerous manner,
or in a manner inimical to the public welfare. The council may further
require that persons under the age of fourteen years shall not operate
or drive any motor vehicle, operated by steam, gas, electricity, or
otherwise, on the streets of the town. To carry into effect this sec-
tion, the council may make any such ordinances, rules and regulations
as to it may seem proper, not in conflict with this section, or the laws
of this State.

9. The council may prescribe the license year, and provide when
the same may be collected.

10. If any license be revoked by the council, the unearned portion
thereof shall be returned to the person, firm or corporation whose
license 1s so revoked.

11. The recorder shall assess all licenses, and deliver the same to
the sergeant and collector at the time directed by the council, and at
the same time shall make out all license tax tickets, and deliver same
to the sergeant and collector. He shall further, at the next regular
meeting of the council, deliver to it a true copy, verified by affidavit,
of all license taxes assessed by him, which shall be kept by the records
of the council.

12. The council shall have the right to provide for the removal by
the town of garbage, manure and other refuse, and to fix and collect
charges therefor, and provide penalties for the non-payment thereof.

13. The council shall have the right to levy and collect a license
for all vehicles operated for hire in the town, either by the year or
any portion thereof. :

14. The town council shall have the right, power and authority
without reference to a vote of the people, to issue certificates of
indebtedness or other obligations of the town, issued in anticipation
of the revenue of the town for the then current year; provided that
such certificates or other obligations mature within one year from the
date when issued, and within the term of office of the council issuing
same, and do not exceed in amount thirty-three and one-third per
centum of the revenue for the then current year, and such obligations
shall be paid when due, and that after the same become due, no war-
rants of the town shall issue until the obligation be paid in full, except
to liquidate the same, or to pay the principal or interest on the bonded
indebtedness of the town. |

15. The town council shall have the power and authority, without
reference to a vote of the people, to provide by ordinance for the
issuance of new bonds for the redemption and liquidation of any law-
fully issued bonds, when they fall due, become subject to call, or for
any other reason may be retired, or for the redemption and liquidation
of any other indebtedness evidenced by certificates or warrants issued
prior to January first, nineteen hundred and thirty. Said new bonds
shall not exceed the amount they are issued to pay or retire, may be
coupon or registered, and shall not bear interest at more than six
per centum per year, and shall not run for more than thirty years from
date, and shall not be sold for less than par. They may be in such
denominations as the council may direct. The proceeds thereof shall
not be used for any other purpose than to pay or retire, refund or
otherwise redeem the outstanding bonds which may then be due sub-
ject to call, or may otherwise be retired, or other indebtedness evidenced
by certificates or warrants issued as above set forth. Such bonds shall
be payable in lawful money of the United States, and a sinking fund
shall be created and maintained sufficient to pay the interest on the
said bonds, and the principal thereof at maturity, and said sinking
fund shall be kept separate from any fund of the town in a separate
account in an approved depository, and shall, under no circumstances,
be used for any other purpose except to retire the bonds for which it
was created and maintained. If any officer of the town shall order or
otherwise advocate any other use of said fund, he shall, upon proof
thereof, be forthwith removed from office. .

16. All bonds shall be issued on order of the council, duly re-
corded in the journal, and shall be signed by the mayor, and counter-
signed by the recorder, and the corporate seal of the town shall be
affixed thereto. ,

17. The town council shall levy a separate tax on real estate and
tangible personal property to create the said sinking fund to pay the
principal and interest of the said bonds.

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