Chap. 117.—An ACT to amend the charter of the city of Lynchburg by adding
section 14 to chapter S oof the revised charter of said city in relation to the
penalty for nom payment of taxes .

Approved March 4, 1902.

1. Be enacted by the general assembly of Virginia. That the follow-
ing section, to be known as section fourteen, be added to chapter eight of
the revised charter of the city of Lynchburg (acts eighteen hundred and
ninety-five and eighteen hundred and ninety-six, page two hundred and
fifteen ) :

§ 14. The council may not impose a greater per centum for the non-
payment of the city taxes and levies than is imposed by the State for the
non-payment of State taxes, but it may cause such penalty to be added to
the amount of taxes or levies due from its tax-payers at such time on or
after the first day of July as it may, by ordinance or resolution, from time
to time, determine ; and after such penalty has been added, the collector
of taxes, the collector of delinquent taxes, and all other officers of the
city authorized to collect taxes or levies due to the city of Lynchburg shall
have the power of distress, garnishment, and any other power now pos-
sessed, or that may ‘be hereafter given to any collector of State taxes,
after the penalty for the non-payment of State taxes has been added.
Should it come to the knowledge of the collector of the city taxes that
any person, firm, or corporation owing taxes or levies to the city is mov-
ing, or contemplates moving, from the city prior to the time that said
penalty may be added hy the council, the collector shall have the right to
collect the taxes by distress, garnishment, or otherwise at any time after
such bills shall have come into his hands.

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