Chap. 249.—An ACT to amend and re-enact an act approved March 5, 1894, to
require the board of supervisors of Warwick county to tax the sale of
ardent spirfts and malt liquors in Newport magisterial district in said
county.

Approved March 16, 1910.

1. Be it enacted by the general assembly of Virginia, That the board
of supervisors of Warwick county be, and they are hereby, directed and
required to assess a specific license tax annually of one hundred dollars
for the privilege of selling wine, ardent spirits, malt liquors, or any mix.
ture thereof, in Newport magisterial district, in the said county, for the
same privileges, upon the same conditions and subject to the same limita.
tions and restrictions as are now or may hereafter be provided by law fo
the assessment of the State tax for the sale of wine, ardent spirits, malt
liquors, or any mixture thereof.

2. ‘That when the said board of supervisors shall assess the said license
tax it shall be the duty of the commissioner of the revenue of Warwick
county to include the amount of said tax in the application of every
person who shall apply for a license to conduct any business, including
the sale of wine, ardent spirits, malt liquors, or any mixture thereof;
and it shall not be lawful for the circuit court of Warwick county to
grant any license for the conduct of such business until the said tax has
been paid to the treasurer of the said county and his receipt therefor pro-
duced in court; and the commissioner of the revenue shall return to the
clerk of the said board an accurate list of the license so granted and the
amount of each, and he shall receive for his compensation one and one-
half per centum on the aggregate amount thereof, to be paid out of the
proceeds of the said tax.

3. That the treasurer of the said county, after deducting three and
one-half per centum for his services, shall place one-fourth part of the
proceeds of said tax to the credit of the public high schools in the said
county in which it was collected, to be applied by the county school board
in said county for the payment of teachers, and the balance of the pro-
ceeds thereof, or as much thereof as may be necessary for the purpose,
shall be appropriated and expended under the orders of the circuit court
of Warwick county for police purposes in the said county; and if at any
time there shall be any surplus not needed by the said court for the pur-
poses aforesaid in the hands of the treasurer arising from said tax, it
shall be appropriated to the public high schools of the said county for the
payment of teachers.

4. That the treasurer of the said county shall account quarterly to
the said board for any money received by him under this act, and semi-
annually to the division superintendent of schools of the said county.

5. All acts and parts of acts inconsistent with this act are hereby
repealed.

6. The necessity existing for carrying out the provisions of this act
produce an emergency, and therefore this act shall be in force from its
passage.