CHAPTER 168

AN ACT to amend and reenact § 46-64 of the Code of 1950,
relating to taxes and license fees wmposed by cities and
towns.

[ H 298 ]
Approved March 11, 1950

Be it enacted by the General Assembly of Virginia:

1. That § 46-64 of the Code of 1950 be amended and reenacted
as follows:

§ 46-64. Taxes and license fees imposed by cities, towns
and certain counties; limitation on amounts.—Except as here-
inafter otherwise provided, incorporated towns and cities and
counties having a population in excess of two thousand inhab-
itants a square mile according to the last preceding United
States census, may levy and assess taxes and charge license fees
and taxes upon vehicles, except license fees and taxes upon
vehicles used by a dealer or manufacturer for sales purposes,
and except vehicles used by common carriers of persons or prop-
erty operating between cities and towns in this State and not
in intracity transportation or between cities and towns on the
one hand and points and places without cities and towns on the
other and not in intracity transportation. Such license fees and
axes shall be charged, imposed and assessed in such manner,
m such basis, and for such periods, as the proper authorities
9f such counties, incorporated towns and cities may determine,
2nd subject to proration for fractional periods of years in the
same manner as prescribed in § 46-176, but the amount of the
icense fees and taxes imposed by any such county, city or town
m any class of vehicles shall not be greater than the amount
»f license tax imposed by the State on vehicles of like class.