Chap. 329.—An ACT to amend and re-enact sections 17 and 18 of an act enti-
tled ‘“‘an act to provide a new charter for the town of Waverly,” approved
February 29, 1892, and to validate certain taxes and assessments levied and
imposed by the council of said town.

Approved February 14, 1896.

1. Be it enacted by the general assembly of Virginia, That sec-
tions seventeen and eighteen of an act entitled “an act to provide a
new charter for the town of Waverly,” approved February twenty-
ninth, eighteen hundred and ninety-two, be amended and re-enacted
so as to read as follows:

§ 17. For the execution of its powers and duties the council of
said town is empowered and may raise by taxes annually, as pro-
vided in section eleven of said act, approved February the twenty-
ninth, eighteen hundred and ninety-two, and by imposing annually
a license tax upon any or all businesses on which the state imposes a
Jicense tax, or which is provided by law, and by imposing a tax on
dogs, drays, wagons, carts, snack-venders, hacks, and other wheel
vehicles, and shooting galleries, such sums of money as it may deem
necessary to defray the expenses of the town, and in such manner as
it may deem expedient.

2. And the clause of said section seventeen providing, in terms,
that the council of said town shall have power to impose a licenre
tax upon all business upon which the state imposes a license tax,
having, by inadvertence in drawing the act approved February twen-
ty-ninth, eighteen hundred and ninety-two, been so worded as to
cause some to question the authority of said council to impose such
license taxes, be it further enacted, that all levies of taxes upon real
and personal property, and all license taxes heretofore assessed and
imposed by the council of the town of Waverly prior to and including
the year eighteen hundred and ninety-five, shall be, and they are
hereby, declared valid and legal and binding in all respects upon
said town and all persons interested therein, and all property affected
thereby, and that all acts done and proceedings taken prior to and
including the year eighteen hundred and ninety-five, under the ordi-
nances of said town, providing for the levying, assessment, and col-
lection of town taxes and assessments, including license taxes for
the privilege of transacting any business in said town, be, and
the same are hereby, declared to be legal and binding in all respects
whatsoever, and shall have the same full force and effect, both in
law and equity, as they would have had if such inadvertence had
not happened in drawing said act approved February twenty-ninth,
eighteen hundred and ninety-two, and the said section seventeen of
said charter had been amended and re-enacted in the same words as
the same is hereinbefore set out and amended and re-enacted.

$18. Where, by the provisions of this act, the council has authority
to pass ordinances upon any subject, it may prescribe any penalty
not to exceed one hundred dollars’ fine, or imprisonment not to exceed
ninety days, or both, and may provide that upon failure to pay fine
and costs, or either, the offender may be imprisoned in jail of said
town, or in jail of Sussex county, in the discretion of the mayor of
said town, and the offender may be worked upon the streets and
alleys of said town until such fine and costs are paid, reserving to
the person convicted the right to appeal to the county court of Sus-
sex county in every case where the fine exceeds the sum of ten dol-
lars or the imprisonment exceeds thirty days. But the mayor of said
town shall not adopt the jail of said town, under the provisions of
this act, until the same shall have been inspected and approved by
the board of health of said town.

3. All acts and parts of acts in conflict with this act are hereby
repealed.

4. This act shall be in full force and effect from and after its pas-
sage.