Chap. 317.—An ACT to make additional provisions for paying the
debt of Patrick county on account of certain Bonds iseued to the
Danville and New River railroad company.

Approved March 7, 1884.

1. Be it enacted by the general assombly of Virginia, That
the board of supervisors of Patrick county, in order to raise
a sufficient fund for paying the semi-annual interest on the
bonds issued by the said county to the Danville and New River
railroad company; and in order further to establish a sinking
fund for the ultimate redemption of the said bonds, be, and
they are hereby authorized and required, at their annual
levy, to levy a tax on incomes in excess of six hundred dol-
lars, and upon the following licenses, namely: on the sale or
manufacture of ardent spirits, theatrical and circus companies,
menageries, jugglers, itinerant peddlers, and all other shows
or exhibitions for which an entrance tee is required; com-
mission merchants, and all merchants and mercantile persons
who sell by retail, goods, wares, and merchandise, hotel-keep-
ers, owners of saw or grist-mills, whether movable or not,
manufacturers of tobacco, livery stable keepers, tanners, lum-
ber dealers, dealers in ores or minerals of all kinds, dealers
in sewing-machines, lawyers, physicians, dentists, practicing
in said county, drugyists, apothecaries, persons selling by
sample, brokers, pawnbrokers, and all others who are now
by law required to pay a license tax to the commonwealth.

2. All laws now in force for the collection of license taxes
due to the commonwealth, shall be applicable to the collec-
tion of the license taxes authorized by this act.

3. The amount of the license taxes herein provided for,
shall be annually fixed by the said board of supervisors.

4, The amount assessed by the board shall be paid to the
treasurer of the county before the party shall have the
privilege of said license, and any party violating any of the
provisions of this act shall be fined double the amount of
the license tax which should be assessed against him, to be
recovered on motion before any justice of said county or
before the county or circuit court thereof, in the name of the
county and for the use and benefit of said county. It shall
be the duty of the attorney for the commonwealth to see
that this act shall be enforced, and he may make said motion
upon his own information, or upon the affidavit of any other
person. The motion may be heard upon the same day upon
which the notice of it is served upon the party charged with
the violation, and if the party so charged be not ready to
have the motion heard and determined, the court or parties
may require him to enter into bond in such penalty as may
be proper, with security to the county, conditioned to comply
with such judgment as the court of justice may render in
the case. Should judgment be rendered in favor of the
county, on such motion a fee of five dollars shall be taxed
against the defendant for the commonwealth’s attorney.
5. This act shall be in force from its passage.