CHAP. 431.—An ACT to amend and re-enact section 4 of an act
entitled ‘‘an act toincorporate the town of Courtland, in South-
ampton county,” approved January 27th, 1888.

Approved February 29, 1892.

1. Be it enacted by the general assembly of Virginia,
That section four of an act entitled “an act to incorporate
the town of Courtland, Southampton county,” approved
January twenty-seventh, eighteen hundred and eighty-
eight, be amended and re-enacted so as to read as follows:

§ 4. The said council shall have power to pass all by-
laws and ordinances for the proper government of said
town, not in conflict with the constitution and laws of the
state and the constitution and laws of the United States.
They shall have power to impose a license-tax upon all
business on which the state imposes license, or which is
provided by law, and its officers shall have such power to
collect the same as a state or county officer would have in
like case, and to impose a specific tax for the sale of any
merchandise that may be offered for sale by any person
not living in said town, and to levy annually such taxes as
it may deem necessary for the purposes of the corporation,
which shal] not exceed twenty cents on the one hundred
dollars valuation of property as per state assessment: and
provided also, that no corporation tax shall be levied upon
the machinery, implements, money and capital of any
manufacturing establishment that may be located in the
limits of the said town for five years from the passage of this
act. The said town shall have the right to purchase and
hold such real estate as it may deem necessary for street
purposes or for the erection of public buildings. The
council shall have the right to sell any land that the town
may own, or to exchange any alley or street in said town
for a like quantity of land owned by any individual.

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