Chap. 664.—An ACT to amend an act entitled an act to incorporate the town of
Basic City, approved December 19, 1890.

Approved April 2, 1902.

1. Be it enacted by the general assembly of Virginia, That section
forty-three of chapter five of the charter of Baxie City, approved Decem-
ber nineteen, eighteen hundred and ninety, be amended and re-cnacted
as follows, to-wit:

For the execution of its powers and duties the town council may raise
taxes annually, by assessments in said town on all subjects taxable by the
State, such sums of money as they shall deem necessary to defray the
expenses of the same, and to pay the interest on the debt of said town in
such manner as they shall deem expedient (in accordance with the laws
of this State and of the United States) : provided, that no tax upon real
and personal property in said town shall excced one dollar and fifty
cents upon the one hundred dollars assessed value thereof: and provided,
also, that if the council deem it expedient, they may provide, by resolu-
tion passed: by two-thirds of the entire council, that no corporation tax
shall be levied upon machinery, implements, money, and capital of any
manufacturing establishment actually in use for manufacturing pur-
poses within the said town for ten years from the first dav of January,
nineteen hundred and two; but this proviso is not intended to apply to
capital employed in purchasing articles manufactured outside of the
town and brought there to be used in manufacturing.

2. Be it further enacted, That section foriy-cight of chapter five of
the aforesaid charter be amended and re-cnacted as follows, to-wit:

All taxes, whether general or special, assessed upon any property in
said town, under the provisions of said charter, are hereby declared to
constitute a lien on such property, and if the legally : authorized collector
of taxes has not been able to collect the said taxes by the first day of
June of the succeeding year next after the same were assessed, he shall.
at the next meeting of the council thereafter, make return upon oath of
the taxes he has been unable to collect, and the property upon which said
uncollected taxes were assessed; and thereupon the council shall have
the right to proceed in the same manner against the property so returned
delinquent as the Commonwealth of Virginia has in similar eases, and
the clerk of the council and the treasurer of the town shall he clothed
with the same powers, and be subject to the same provisions of law, as are
given to and govern clerks of the county courts and treasurers of the
counties in like ¢ eases, and shall be entitled to collect and receive the same
fees for like services as are now received by the county officers; and in
the sale of such delinquent property the clerk of the council and ires
urer of the town shall conform to the State law in such cases made at
provided in all particulars, except that the sale of the delinquent proper
shall take place in front of the treasurer’s office, in Basic City, on ©
fourth Thursday in December next after the property is returned deli
quent as aforesaid. The clerk of the council shall be empowered to ex
cute deeds for the property sold under the provisions of this section, ar
shall receive the same fees therefor as the clerks of the courts now rece:y

3. Be it further enacted, That section sixty-one of chapter five of sa
charter be amended and re-enacted .as follows, to-wit:

For the more equal apportionment of the taxes upon the lots, land:
buildings, and improvements of said town of Basic City, it shall be law
ful for the council thereof, at such times as may be deemed necessar:
not to exceed once in every two years, to appoint three freeholders, ov.
twenty-one years of age, who, being first duly sworn for that purpc
shall without delay proceed to value the lands, lots, and buildings an.
other improvements that may be made and erected within the limits 9
said town, which valuation, any two of said valuers concurring in th
same, in writing, under the hands and seals of said valuecrs, or of
two concurring as aforesaid, shall be returned forthwith to the coune
of said town, to be entered of record upon their proceedings, and th
council of said town shall direct the commissioner of revenue to tat:
notice of such valuation, which valuation shall govern and control sav
commissioner of the revenue when assessing the taxes for the use of sar
town; and said valuations shall continue in force until a new valuatm
shall be made in accordance with the provisions of this section. It i:
provided, however, that if the council shall be content with the valuation:
made by the county and State officers, that the same may be adopted hi
said council, at least four members voting in the affirmative. If an:
person or persons shall consider themselves aggrieved by the valuation
of said valuers, he or they shall have the privilege of appeal (within
thirty days after the return and publication of said valuations) to the
council, whose decision thereon shall be final. The property assessable
by the board of public works shall be exempt from the provisions of this
section. Jn all cases where the valuation is different from the valuation
for State purposes the same shall be posted at the treasurer's office withii
ten days after return thereof, and published for four weeks in some papr
published in Augusta county, which posting for thirty days and publiea-
tion shall be deemed notice to all parties in interest.

4. All acts and parts of acts in conflict with this act are hereby re-
pealed.

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