Chap. 170.—An ACT to amend and re-enact sections 39, 52, 58, 62, 63, 64, 66 and
lof anact approved March 20, 1874, entitled an act providing a charter for
the city of Manchester and to validate the delinquent land books and Hens for
delinquent taxes and assessments in said citv and the ordinanees for the col-
lection of water rents by the board of water commissioners.

Approved January 31, 1898.

1. Be it enacted by the general assembly of Virginia, That sections
thirty-nine, fifty-two, fiftv-cight, sixty-two, sixty-three, sixty-four,
SIXtV-SIX and seve nty-one of an act approved March twentieth, eighteen
hundred and seventy-four, entitled an act providing a charter for the
city of Manchester be amended and re-enacted so as to read as follows:

$39. The city council may prescribe the manner of collecting, and
the ‘tie ers who shall collect the water rents, gas rents and other revenues
accruing to the city through the board of water commissioners of said
city and of other boards of said city and all such ordinances as may
have heretobefore been adopted for the purposes contemplated in this sec-
tion are hereby validated and made legal and binding on all persons and
prope mF until amended or repealed by the city council.

$52. The city sergeant shall attend the terms of the hustings court of

said city and act as the oflicer thereof. He shall perform such other
dutics, possess such other powers as may be prescribed by law, or as
may be ordained by the city council, and shall receive such compensa-
tion therefor as the council may determine.

So8. The city council may, in addition to state licenses, grant and
refuse licenses and may require taxes to be paid on such licenses to
agents of Insurance companies, whether the principal office be located
in said citv or elsewhere, to auctioneers, to public theatricals or other
performances or shows, to keepers of Iilliard or pool tables or any tables
on which games are plas ved, to ten-pin alleys, to pistol galleries, hawkers
or ped dlers or persons selling goods by s sample, to agents for sale or
renting of real estate, to commission merchants and manufacturers, to
persons selling goods on the instalment plan in said city, whether their

place of business be in said city. or elsewhere, and also, to any other
aa ae a oo . bed
business which is the subject of state license taxes or cannot be reached
by the ad valorem system, and may prescribe in any class of licenses
that such licenses shall be in lieu of all other city licenses or taxes on
the licensee or his or its property.

The city council may also, in addition to the state license tax, require
jicense taxes to be paid by all sellers of wine, spirituous or fermented

iquors.

§ 62. The city treasurer shall have as collector of city taxes and
assessments the same powers which are now vested in city treasurer
as collectors of state taxes, except in so far as the same may be altered
by the charter, and the city council may vest in the proper officers of
the board of water commissioners and of other boards of the city simi-
lar powers and impose on them similar duties for the collection of water
rents, gas bills and other revenues accruing to the city or its departments
as are vested and imposed upon city treasurer by law in the collection
of state taxes and other revenues; and the city council may prescribe
the modes of their proceedings and rules and regulations for their pro-
ceedings in the premises, and the mode of proceeding against them for
their failure to perform their duties.

§ 63. There shall be a lien on all real estate for city taxes and assess-
ments as assessed thereon from the commencement of the year for
which they are assessed.

The city council may require real estate in the city delinquent for the
non-payment of city taxes and assessments to be sold for said taxes and
assessments, with interest thereon at the rate of six per centum per
annum, and such per centum as the council may prescribe for penalties
and charges. Such real estate shall be sold and may be redeemed in
the manner provided hy the general law, except in so far and in such
particulars as the same may be varied by the provisions of this charter.

$ 64. The special city collector, or if there bea vacancy in said office,
the treasurer shall annually, at such time as the city council may pre-
scribe, or may have already prescribed hy ordinance during the present
and each succeeding year, make his return of lands delinquent for taxes
and assessments for the preceding year, and the same shall be examined
by the finance committee, and when approved by said committee the
auditor shall credit his account with the list so approved.

The said collector or treasurer, as the council may provide, whether
by ordinance heretobefore or hereafter adopted, shall annually sell all
such delinquent real estate as may not have been heretobefore sold for
the payment of the taxes and assessments for which they are returned
delinquent, at such time as the council may prescribe, at the courthouse
of said city. He shall cause notices of the time and place of such sales
to be published in one or more newspapers published in Manchester or
Richmond, and also to be posted at the front door of said courthouse at
least ten days previous to said sales, and shall attach to the notices a list
of the several parcels of land to be sold as aforesaid, describing each

arcel of real estate in the same manner as the same is described in the
and-books, in which said taxes or assessments are imposed thereon,
together with the names of person to whom each parcel is assessed and

the amount of the taxes, assessments, interest, penalties, and charges

due thereon. ae a
$66. If at anv such sale no bid shall be made for any such parcel of
lara, or such hid shall not be equal to the taxes and assessments with
interest, penalties and charges, then the same shall be struck off to the
city.

When such sales shall be completed the collector or treasurer, as the
council may provide, shall return an alphabetical list of the lands so
sold to the city, together with a list of the lands previously sold which may
be also delinquent for the same vear, In such list the property so pur-
chased by the city shall be described, and the aggregate amount of taxes,
assessments, Interest, penalties, and charges specitied for which each
parcel of land has been so sold, which list shall be deposited with the
city auditor.

S71. All real estate sold for delinquent taxes or agsessinents and struck
off to the city, as provided in section sixty-six, shall, as svon after said

sale as may be practicable, be returned by the collector or treasurer
making such sale in alphabetical lists to the city auditor, who shall enter
the same, whether the same has been previously sold or not, upon the
delinquent land hooks, which are now kept in the auditor’s office for the
purpose, and the hen for the taxes, assessments, interest, penalties and
charges shown in said) delinquent land books shall remain upon the
lands referred to therein until paid or discharged in the manner pro-
vided by law.

The city auditur may sell and convey any of the lands now or here-
after to be enlisted and shown as purchased by the city in said delin-
quent land books in the same manner as is provided for the sale of lands
purchased by the conmonwealth for delinquent state taxes, the auditor
being authorized to perform all acts which the clerk of the court is
authorized to perform under the state laws providing for the purchase of
delinquent lands bought by the commonwealth for state taxes.

In addition thereto the council shall have the power at anv time to
provide for the collection of such delinquent taxes by appropriate ordi-
nances adopted for the purpose; and

Whereas such delinquent land books as are hereinbefore provided for
have been kept in the city auditor’s office from the vear eighteen hun-
dred and seventy-six to the year elghteen hundred and ninety-seven, in-
clusive, and the city council has never designated the city auditor or
any other officer and directed a transfer of the title to the city of lands
purchased by the city for delinquent taxes and assessments in the man-
ner provided in section seventy-one of the city charter as 1t stood in the
eity charter:

seit further enacted, That all of the said delinquent land books which
have been heretofore kept in the city auditor’s oflice, showing lands sold
for delinquent taxes and assessments and sold and struck off to the city
be, and they are hereby, declared valid, legal and binding in all re-
pects upon said city and all persons interested therein and all property
affected thereby, and the lien for the taxes, assessments, interest, penal-
ties and charges in said books heretofore kept as aforesaid shall be and
remain validated, legal and binding in all respects upon the city and all
persons and lands referred to therein and affected thereby.

2. This act shall take effect from its passage.