Chap. 655.—An ACT to require the board of supervisors of Warwick county to
tax the sale of ardent spirits and malt liquors in Newport magisterial dis-
trict, in said county.

Approved March 5, 18%.

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of Warwick county be, and they are hereby, di-
rected and required to assess a specific license tax, annually, of fifty
dollars, for the privilege of selling wine, ardent spirits, malt liquors,
orany mixture thereof, in Newport magisterial district, in the said
county, for the same privileges, upon the same conditions and sub-
ject to the same limitations and restrictions as are now or may here-
after be provided by law for the assessment of the state tax for the
sale of wine, ardent spirits, malt liquors, or any mixture thereof.

2. That when the said board of supervisors shall assess the said
license tax it shall be the duty of the commissioner of the revenue
of Warwick county to include the amount of said tax in the appli-
cation of every person who shall apply for a license to conduct any
business including the sale of wine, ardent spirits, malt liquors, or
any mixture theroof; and it shall not be lawful for the county court
of Warwick 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 pro-
ceeds of the said tax.

3. That the treasurer of the said county, after deducting three and
one-half per centum for his services, shall place one-fourth part of
the proceeds of said tax to the credit of the public school fund in
the said district in which it was collected, to be applied by the dis-
trict school board of said district for the payment of teachers, and
the balance of the proceeds thereof, or as much thereof as may be
necessary for the purpose, shall be appropriated and expended, un-
der the orders of the county court of Warwick county, for police
purposes in said Newport magisterial district; and if at any time
there shall be any surplus not needed by the said court for the pur-
poses aforesaid in the hands of the treasurer arising from said tax,
it shall be appropriated in said district in such manner as the said
board of supervisors may direct.

4, That the treasurer of the said county shall account quarterly to
the said board for any money received by him under this act. This
act shall not be enforced north of what is known as the Brierfield
road.

5. This act shall take effect from the thirtieth day of April, eigh-
teen hundred and ninety-four.