Chap. 496.—An ACT to amend and re-enact section 103 of chapter 533 of acts
of general assembly of Virginia of 1895-96, entitled an act to provide a new
charter for the city of Roanoke.

Approved February 22, 1900.

1. Be it enacted by the general assembly of Virginia, That section
one hundred and three of chapter five hundred and thirty-three of the
acts of the general assembly of Virginia of eighteen hundred and ninety-
five and six, approved February twenty-eighth, eighteen hundred and
ninety-six, entitled “an act to provide a new charter for the city of
Roanoke,” be amended and re-enacted so as to read as follows:

§ 103. For the execution of its powers and duties the council may
raise taxes annually by assessments in said city on all subjects taxable
by the state, such sums of money as it shall deem necessary to defray
the expenses of the same, and in such manner as it shall deem expedient
(in accordance with the laws of this state and of the United States):
provided, that no tax on real and personal property in said city shall
exceed one dollar and twenty-five cents on the one hundred dollars
assessed value thereof: and provided also, that no corporation tax shall
be levied within the period of twenty-two years from the third day of
February, nineteen hundred, upon machinery, implements, or money
used for the equipment of any manufacturing establishment to be
operated in said city.

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