Chap. 387.—An ACT to authorize certain cities and incorporated towns to levy
on every person, partnership, company or corporation, issuing policies of fire
insurance covering property situated within the limits of such cities and
incorporated towns an annual tax based on the gross premiums collected and
received from fire insurance policies covering property situated within the
limits of such cities and incorporated towns to create a fund for the relief
of injured and disabled firemen and for the relief of dependents of deceased
firemen; to require the Commissioner of Insurance and Banking of the State
of Virginia to furnish certain information to such cities and incorporated
towns relative to such insurers and premiums collected and received from
fire insurance upon property within such cities and incorporated towns; and
for other purposes in connection therewith; and to repeal all acts and parts
of acts in conflict herewith. [H B 175]

Approved March 30, 1934

1. Be it enacted by the General Assembly of Virginia, That the
council or other governing body of each and every city and incorporated
town, which has or may hereafter have a fire company or companies
organized under the provisions of chapter one hundred and twenty-
five of the Code of Virginia, or a paid fire department under the control
of the mayor, city council or other governing body of such city or in-
corporated town, is hereby authorized, in its discretion, to impose on
every person, partnership, company or corporation, which contracts
on his, their or its account, to issue policies or contracts for or agree-
ments for fire insurance, an annual tax not in excess of one ($1.00)
dollar on each one hundred ($100.00) dollars of gross premiums, except
re-insurance premiums, collected and received, less returned premiums,
from fire insurance policies covering property situated within the limits
of such city or incorporated town.

2. The Commissioner of Insurance and Banking of the State of
Virginia shall after seventy (70) days from the thirty-first day of
December of each year, upon the request of any such city or incor-
porated town, promptly furnish to such city or incorporated town the
name of each insurer which has within the preceding calendar year
received premiums from fire insurance policies covering property situ-
ated within the limits of such city or incorporated town and the amount
of such gross premiums, less returned premiums, received by each in-
surer from fire insurance policies covering property situated within the
limits of such city or incorporated town during the preceding calendar
year.

3. The tax, when levied, shall be collected as other levies of cities
and incorporated towns are collected and all remedies to enforce col-
lection of levies of cities and incorporated towns shall apply, and the
treasurer of such city or incorporated town shall keep it as a separate
fund, and his books shall show it as “firemen’s relief fund” and said
fund shall be held, controlled and appropriated as provided by the
respective councils or other governing bodies of such cities and incor-
porated towns; provided, that the said fund shall be used for the relief
of firemen injured or disabled in the discharge or performance of their
duties or whose disability is a result of illness incurred in the dis-
charge or performance of their duties, and for the relief of the depend-
ents of deceased firemen whose death resulted from injuries received or
illness incurred in the discharge or performance of their duties, and for
the necessary expenses incident to the administration of such fund.

4. All acts and parts of acts inconsistent with any of the provisions
of this act are hereby repealed to the extent of such inconsistency ;
provided, however, that this act shall not be construed to repeal sec-
tions thirty-one hundred and forty-four-a, thirty-one hundred .and
forty-four-b, thirty-one hundred and forty-four-c, thirty-one hundred
and forty-four-d, thirty-one hundred and forty-four-e, thirty-one hun-
dred and forty-four-f, thirty-one hundred and ‘forty-four-g, thirty-one
hundred and forty-four-h, thirty-one hundred and forty-four-1, thirty-
one hundred and forty-four-j, and thirty-one hundred and forty-four-k,
and sections thirty hundred and thirty-five, thirty hundred and thirty-
five-a and thirty hundred and thirty-five-b of the Code of Virginia.

5. If any section, paragraph, sentence or clause of this act shall be
for any reason declared to be unconstitutional or invalid, such decision
shall not affect the validity of the remaining portions of this act.