CHaP. 108.—An ACT to allow E. F. Daniel, treasurer of Char-
lotte county, further time to levy and distrain for uncollected
es.

Approved January 28, 1890.

1. Be it enacted by the general assembly of Virginia,
That E. F. Daniel, treasurer of Charlotte county, be
allowed the further time of one year within which to dis-
train and levy for and collect any uncollected tax tickets
for the years eighteen hundred and eighty-five, eighteen
hundred and eighty-six, and eighteen hundred and eighty-
seven still in his hands and not returned delinquent or
insolvent, for which he has accounted to the auditor of
public accounts and the board of supervisors.

2. This act to be in force from its passage.

CHapP. 109.—An ACT to amend the charter of the town of Wythe-
ville and increase the power to levy additional taxes.

Approved January 28, 1890.

1. Be it enacted by the general assembly of Virginia,
That the fourth and forty-second paragraphs of section
eighteen, chapter three of an act approved February
twenty-sixth, eighteen hundred and eighty-six; chapter
two hundred and sixty-three of the acts of eighteen hun-
dred and eighty-five and eighteen hundred and eighty-six,
entitled an act to provide a new charter for the town of
Wytheville, be amended and re-enacted so as to read as
follows: |

Fourth. To establish or enlarge water-works, electric
light works, and gas works within or without the limits of
the town; to contract and agree with the owner of any
land for the use and purchase thereof, or to have the same
condemned according to law, for the location, extension,
or enlargement of their said works, the pipes connecting
therewith or any of the fixtures or appurtenances thereof.
and shall have the power to protect from injury, by ori.-
nances prescribing adequate penalties to the said works,
pipes, fixtures, and land or anything connected therewi's
within or without the limits of said town.

Forty-second. For the execution of its powers an
duties, the council may raise taxes annually by asges:
ments in said town on all subjects taxable by the state.
such sums of money as they shall deem necessary 1:
defray the expenses of the same, and in such manner «
they shall deem expedient (in accordance with the lav:
of the state and of the United States): provided that ne
tax upon real and personal property in said town sb:
exceed one dollar and fifty cents upon the one hundri
dollars assessed value thereof for the period of six year
from the first day of January, eighteen hundred a:.:
ninety-one, to the first day of January, eighteen hundre
and ninety-seven; and after that date the rate of taxatic:
shall be one per centum per annum: and provided, als«.
that no corporation tax shall be levied on machinery, 12-
plements, and capital invested in the plant of any man:
facturing establishment hereafter erected actually in v-
for manufacturing purposes within the said town, or tl:
buildings in which said machinery is located, with 1-
offices, and so forth, for ten years from the date that sa‘:
manufacturing establishment shall begin operations.

2. This act shall be in force from its passage.