Chap. 587.—An ACT to amend an act approved January 31, 18y8, entitled an act
to incorporate the town of Emporia.

Approved February 28, 1898.

1. Be it enacted by the general assembly of Virginia, That section
lifty-five of an act entitled an act to provide a new charter for the town
of Emporia, approved January thirty-first, eighteen hundred and ninety-
eight, be amended and re-enacted so as to read as follows

§ 50. The town council shall on the first day of May, eighteen
hundred and ninety-eight, and annually thereafter, make, or cause to be
made and entered upon the records of its proceedings, an estimate and
statement of all sums of money which may lawfully be or may lawfully
become chargeable to said town, and which ought to be paid in one year
for any and all purposes and all necessary improvements, together with
a statement of the purposes or objects for which said sums of money

muy become chargeable to the said town of Emporia,

For the execution of its powers and duties the town council may raise
annually by assessments in said town, on all subjects taxable by the state,
such sums of money as they shall deem necessary to defray the expenses
of the town, and in such manner as they shall deem expedient and in
accordance with the constitution and laws of the state and of the United
States: provided, that the town levy on all property within the town,
both real and personal, shall not annually exceed twenty-five cents on
the hundred dollars in value. The said levy may be upon all male
persons residents of the town and over the age of twenty-one years, and
upon all dogs in the town, and upon all real “and personal property, and
upon such other subjects of taxation as may be subject to state taxation
and not exempt from taxation by the constitution and laws of the state :
provided, that if the town council deem it expedient they may provide
by a resolution passed by the council that no corporation tax shall be
levied on machinery, implements, money and capital of any manufac-
turing establishment actually in use for manufacturing purposes within
the town for a period not exceeding ten years.

Said levy to be based upon the value as fixed by the last general
assessment for state and county purposes next preceding said assessment
made by the said town council. Said taxes to be levied and collected in
the same manner in which state taxes are levied and collected, and upon
the same subjects of taxation. The said town and the persons and
property therein shall be exempt and free from the payment of any road
tax and from working on any road outside of said town, for which ex-
emption the said town shall kecp its own streets in order, and shall not
be enibraced in any road district of the said county of Greenesville. The
council shall have power to impose, and the sergeant to collect from all
persons, firms and corporations doing a merc: antile or any other kind of
business i in the said town, and from shows and exhibitions, as are now
taxed by law, a license not in excess of that now imposed by the state
Jaws, which shall be in addition thereto, and the revenue arising there-
from, together with all fines in:posed by the mayor and collected by the
sergeant, and the taxes collected upon real and personal estate, as afore-
sald, and the capitation tax, as aforesaid, shall be applied by the council
towards paying the current expenses of the town ofHicers and towards
meeting the just debts and demands against the town of Emporia or on
any account chargeable to said town
2. This act shall be in force from its passage.