Chap. 180.—An ACT to amend and re-enact sections 2, 4, 8, 11, 18, and
16 of an act approved March 31, 1873, entitled an act to amend and
re-enact the charter of the town of Salem, in the county of Roanoke.

Approved February 25, 1884.

1. Be it enacted by tho general assembly of Virginia, That
sections two, four, cight, eleven, thirteen, and sixteen of an
act approved March thirty-one, cighteen hundred and seventy-
three, entitled an act to amend and re-enact the charter of
the town of Salem, in Roanoke county, be amended and
re-enacted so as to read as follows:

§2. The municipal authorities of said town shall consist
of seven aldermen, who shall be elected every two years by
the qualified voters of said town, as hereinafter provided.

§4. There shall be an election held on the fourth Thursday
in May, eighteen hundred and eighty-four, and every two
years thereafter, at the courthouse of the county of Roanoke
in said town, by three of the qualified voters of said town,
selected by the judge of the county court of said county, and
conducted in the manner prescribed by the election laws of
this state, at which shall be elected seven aldermen and a
sergeant for said town, all of whom shall be qualified voters
of said town; the aldermen so elected shall constitute the
council of said town. At their first meeting after their
qualification, the aldermen so elected shall choose one of their
number as mayor, who shall exercise the powers and perform
the duties given and required by. said act and the general
Jaws of this state for the government of towns of Jess than
five thousand inhabitants. The said council shall have power
to purchase a tract of land outside the corporate limits of
said town not excecding one hundred acres in extent, and to
erect thereon buildings and improvements suitable for a poor-
house and hospital, and to enact ordinances and by-laws need-
ful for the control and management. of said institutions, sub-
ject to the laws of this commonwealth, and shall also have
power to improve one or more of the streets leading from
said town to the Salem depot of the Norfolk and Western
railroad, and such portions of said road or roads so improved
as may be outside of the corporate limits, shall be subject to
the same jurisdiction and laws as the streets of said town
are at the passayve of this act. In order to enable the said
council to purchase the said land and erect the said buildings
and improvements thercon, the said council shall have power to
borrow money not exceeding five thousand dollars, and to
execute and issue bonds of the said town for the payment
thereof, either coupon or registered, bearing interest at a
rate not exceeding six per centum per annum, payable semi-
annually, which bonds shall be payable on or before the
expiration of twenty years from their date; and to provide
for the payment of the interest and of the principal when
due, an annual tax shall be assessed and levied and a sinking
fund provided.

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‘ §8. The said council shall have power to elect one of its
members a treasurer and secretary, and prescribe his com-
pensation. The said treasurer, before he enters upon the
duties of his office, shall execute a bond with sccurities,
approved by said council, in a penalty double the amount of
the revenue of said town, conditioned for the faithful per-
formance of his duties. The sergeant elected as hereinbefore
provided, before he enters upon the duties of his office, shall
execute his bond with security, approved by said council, in
a penalty double the amount of the revenue of said town for
the preceding year, conditioned for the faithful performance
of the duties of his office. During his continuance in office
as sergeant of said town, he shall have within the corporate
limits of said town, and one mile around the same, the same
powers, and perform the same dutics, receive the same feces,
and be liable to same penalties as a constable. In collecting
the town taxes, the said sergeant may distrain and scll there-
for in like manner as a treasurer may distrain and sell for
state taxes, and shall have in other respects like powers to
enforce the collection thereof. Should the office of sergeant
become vacant by his removal from the limits of said town,
resisnation or otherwise, the said council shall have power
to appoint a sergeant to serve as such until his successor be
elected at the next election for aldermen. The council shall
have power to remove any officer enumerated in this act for
malfeasance or misfeasance in office.

$11. Be it further enacted, That the council of said town
shall appoint annually an assessor, who shall be a qualitied
voter of said town, and who shall assess the value of all real
and personal property in the corporate limits of said town,
except the public property mentioned in section twelve,
Which said assessments shall not be higher than the assess-
ments made on said property for state taxation; and the
same shall form the basis of taxation for said town. And
the said council shall have power and authority to levy and
collect annually a tax on the real and personal property
within the said town, including the public lots, lands, and
buildings belonging to the county of Roanoke; and on such
other subjects within the said town, as are or may be taxed
by the revenue laws of the state; and on dogs belonging to
persons residing in said town; and for the privilege of carry-
ing on any regular business, trade or profession in said town,
by persons residing without the corporate limits thereof: pro-
vided, that the tax on real estate and personal property shall
not exceed in any one year, fifty cents on every hundred dol-
lars value thereof, and that the poll-tax shall not exceed fifty
cents on each male person over twenty years of age in any
one year; and for the purpose of carrying on any regular
trade, business, occupation or profession within said town,
by persons residing without the corporate limits, shall not
exceed in any one year the tax imposed by the said council,
on persons residing within the corporate limits for carrying
on like business, trade, profession or occupation; and provided
further, that the tax to be imposed for any one year, on all
subjects other than on real estate and personal property,
shall not exceed the tax imposed by the state on like subjects.

§13. Be it further enacted, That in order the better to
determine who shall be liable to taxation in the said town
under this act, it is hereby declared that all persons liable to
taxation, as hereinbefore provided, and residing in, or in pur-
suit of any business, trade or occupation, calling or profes-
sion, in said town as aforesaid, on the first day of February,
annually, shall be subject to taxation the current year: pro-
vided however, that whenever satisfactory evidence shall
be presented to said council, that any person or persons, or
corporation has invested within the corporate limits of said
town, the sum of five thousand dollars or more, for the pur-
pose of employing the said capital strictly in the business of
manufacturing within the said corporate limits, any article
or articles, the said council shall, if the manufacturers be in
actual operation, issue to said person or persons, or corpora-
tion, who for the purpose of this section, be deemed a manu-
facturer, a license as such manufacturer, and no corporation
or town taxes shall be assessed on, or be required to be paid
on said license, or on said capital, whilst so invested and so
employed within the said corporate limits, during the period
of fifteen years from the passage of this amended section.

§ 16. The council of said town shall have authority at any
regular or called meeting, to extend the corporate limits of
said town, and make an order, to be recorded in its proceed-
ings, establishing such extended limits, and particularly des-
cribing the same: provided that before such order be made, the
said council shall give public notice of its intention of extend-
ing said limits, for at least three weeks prior to its making such
order, which notice shall contain a description of such pro-
posed extension. The said council shall also have power to
lay off and open new strects, cross streets, and alleys of such
width and extent as said council may think fit and con-
venient, and alter those already laid off and opened, or such
as may hereatter be laid off and opened, whether within the
original or extended limits of said town.

2. All the remaining sections of the said act, approved
March thirty-first, eighteen hundred and seventy-three, are
hereby declared to be re-enacted.

3. All acts and parts of acts inconsistent with this act,
shall be, and the same are hereby repcaled.

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