Chap. 115.—An ACT to amend and re-enact section 5 of chapter 8 of the revised
charter of the city of Lynchburg.

Approved March 4, 1902.

1. Be it enacted by the general assembly of Virginia, That section five
of chapter eight of the revised charter of the city of Lynchburg (acts
eighteen hundred and ninety-five and six, page two hundred and thir-
teen) be amended and re-enacted so as to read as follows:

The council may impose a tax on merchants, commission merchants,
auctioneers, manufacturers, traders, lawyers, physicians, dentists, brok-
ers, keepers of ordinaries, hotel keepers, boarding-house keepers, keepers
of drinking or eating houses, keepers of livery stables, photographic
artists of all kinds, agents of all kinds (including the agents of insurance
companies whose principal office is not located in the city), sellers of
wines and other liquors, venders of quack medicine, public theatrical or
other performances or shows, keepers of billiard tables, ten-pin alleys,
pistol galleries, hawkers, peddlers, sample merchants, railroad companies,
canal companies, telegraph companies, telephone companies, gas com-
panies, electric companies, traction companies of all sorts, street railway
companies, express companies, insurance companies, and on any other
person, firm, corporation, or employment which it may deem proper,
whether such person, firm, corporation, or employment be herein specially
enumerated or not, and whether any tax be imposed thereon by the State
or not. As to all such persons, firms, corporations, or employments the
council may lay a direct tax, or may require a license tax therefor under
such regulations as it may prescribe, and levy a tax thereon; and where it
is not prohibited by the laws of this State, or of the United States, may
levy both a direct tax and a license tax thereon; but the taxes herein
authorized shall be subject to the provisions and conditions set forth in
the third section of this chapter.
2. This act shall be in force from its passage.