Chap. 398.—An ACT to amend and re-enact section 43 of an act entitled “ an
act to provide a new charter for the town of Wytheville,’ approved
February 26, 1886, acts of 1885-’86, chapter 263, page 293; and section 8 of an
act entitled “an act to amend the charter of the townof Wytheville, defin-
ing the jurisdiction and power of certain officers, and extend the corporate
limits,” approved February 25, 1892, acts 1891-’92, chapter 402, page 854.

Approved February 26, 1894.

1. Be it enacted by the general assembly of Virginia, That section
forty-three of an act entitled “an act to provide a new charter for the
town of Wytheville,” approved February twenty-sixth, eighteen
hundred and eighty-six; and section eight of an act entitled “ an
act to amend the charter of the town of Wytheville, defining the
jurisdiction and powers of certain officers, and extend the corporate
limits,” approved February twenty-fifth, eighteen hundred and
ninety-two, be amended and re-enacted so as to read as follows:

§ 43. The town council may levy a tax on water and gas; on
licenses to agents of insurance companies whose principal office is
not located in said town; auctioneers; to public theatricals or other
performances or shows; to keepers of billiard tables and ten-pin
alleys; to hawkers and pedlars; to agents for renting of real estate;
commission merchants, and to any other business, whether a license
may be required therefor by the state or not: provided, however,
that the license tax levied on the following business professions or
callings shall not exceed one-half of the amount levied on the same
by the state, to-wit: attorneys at law, physicians, dentists, hotel
keepers, keepers of boarding-houses and houses of private entertain-
ment and restaurants; and on bar-rooms, retail and wholesale liquor
dealers: and provided, further, that where any tax has been levied
in excess of one-half the tax levied by the state, and paid by any
merchant doing business in the town for a period of one year or
longer, such merchant shall, after the first year, be entitled to have
a rebate in his taxes for the coming ‘year or years, as shall reduce
the taxes paid by him to such aggregate amount as shall make the
whole tax levied upon him not to exceed one-half the amount levied
during such period by the state.

§ 8. He shall, by virtue of his office, possess all the jurisdiction,
and exercise all the power and authority, and perform all the duties
which may be conferred or imposed upon him by the ordinances of
said town, in addition to the power hereby given him in this act, as
well as the powers and authority conferred by the law of this com-
monwealth.

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