Chap. 419.—An ACT to amend and re-enact Section 12 of an act approved February
12, 1894, as heretofore amended, incorporating the Town of Tappahannock in
The County of Essex. [H B 498}

Approved April 1, 1940

1. Be it enacted by the General Assembly of Virginia, That
Section twelve of an act approved February twelfth, eighteen hundred
and ninety-four, as heretofore amended, incorporating the Town of
Tappahannock in the County of Essex, be amended and re-enacted
so as to read as follows: ,

Section 12. To meet any expenditures that may be lawfully
chargeable to the said town and for general purposes, the council may,
at such times as it deems best, levy a town tax of so much as, in its
ypinion, may seem necessary and proper, not in conflict with the
yeneral laws of this State, upon all taxable persons and property in
rhe said town not exempt from taxation by the laws of the State;
provided, that the taxes levied for general purposes on real and per-
sonal property of the town shall not exceed one dollar and fifty cents
on the one hundred dollars of its assessed value.

The town council may levy a tax or a license on any person, firm,
or corporation pursuing or conducting any trade, business, profession,
occupation, employment or calling whatsoever within the boundaries
of the town, whether a license may be required therefor by the State
or not, and may exceed the State license, if any be required, except
when prohibited by general law.

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