Chap. 492.—An ACT to authorize the board of supervisors of
Elizabeth City county to tax sale of liquor in said county.

Approved February 29, 1892.

1. Be it enacted by the general assembly of Virginia,
That the board of supervisors of Elizabeth City county
be, and are hereby, authorized and empowered to levy a
license tax for the privilege of selling wine, ardent spirits,
and malt liquors in the said county; and if shall be law-
ful for the said board to levy the said tax for the same
privileges, and upon the same conditions as are provided
by law for the levy of the state tax for the sale of wine,
ardent spirits, and malt liquors: provided the tax levied
by the said board shall in no case be greater than the tax
required by law to be paid to the state for the like privi-
lege.

2. That when the said board shall lay the levy for the
said license tax, it shall be the duty of the commissioner
of the revenue of Elizabeth City county to include the
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amount of the said levy in the application of every per-
son who shall apply for a license to conduct any business,
including the sale of wine, ardent spirits, malt liquors, or
any mixture thereof; and it shall not be lawful for the
county court of Elizabeth City county to grant any license
for the conduct of such business until the said tax shall
have been paid to the treasurer of the said county, and his
receipt therefor produced in court; and the commissioner
of the revenue shall return to the clerk of the said board
an accurate list of the licenses so granted, and the amount
of each, and he shall receive for his compensation one and
one-half per centum on the aggregate amount thereof, to
be paid out of the proceeds of the said tax.

3. That the proceeds of the said tax, or so much there-
of as may be necessary for the purpose, shall be appro-
priated and expended under the orders of the county
court of Elizabeth City county for public purposes, and for
the prevention and detection of crime in the said county ;
and if, at any time, there shall be any surplus, not needed
by the said court for the purposes aforesaid, in the hands
of the treasurer, arising from said tax, it shall be appro-
priated in such manner as the said board of supervisors
may direct.

4, That the treasurer of the county shall account to the
said board for any money received by him under this act,
after deducting three and one-half per centum for his
services.

5. This act shall take effect from its passage.