Chap. 111.—An ACT to amend and re-enact section 1048 of chapter 44 of
the Code of Virginia, as heretofore amended. (S. B. 97)

Approved March 17, 1915.

1. Be it enacted by the general assembly of Virginia, That section
ten hundred and forty-three of chapter forty-four of the Code of Vir-
ginia, as heretofore amended, be amended and re-enacted so as to read
as follows:

Section 1043. Authorizing cities and towns to make city and town
levies. The council of every city and town shall cause to be made up and
entered on their journals an account of all sums lawfully chargeable on
the city or town which ought to be paid within one year, and order a
city or town levy of so much as in their opinion is necessary to be
raised in that way in addition to what may be received for licenses and
from other sources. The levy so ordered may be upon the male persons
in the said city or town above the age of twenty-one years, not exempt
by law from the payment of the State capitation tax, and upon any
property therein subject to local taxation and not expressly segregated
to the State for purposes of State taxation only, and on such other sub-
jects as may at the time be assessed with State taxes against persons
residing therein; provided, however, that any city may levy a tax upon
intangible personal property assessed to the residents therein and segre-
gated by law to the State for the purposes of State taxation, at a rate
not to exceed thirty cents on the one hundred dollars of assessed valua-
tion thereof; and provided, further, that any incorporated town in this
State which is exempt by statute or by the express provisions of its
charter from the payment of district road taxes, or which maintains its
own roads free from expense to the magisterial district in which it is
located, may levy a tax on all said segregated intangible personal property
assessed to residents therein, at a rate not to exceed thirty cents on the
one hundred dollars of assessed valuation thereof.

2. The current revenues in the cities and towns of the Common-
wealth being affected, an emergency is declared to exist, and this act
shall be in force from its passage.