Chap. 51.—An ACT to amend and re-enact section 15 of an act entitled an
act to repeal the charter of the town of Smithfield and to grant a new
charter to the said town, which took effect February 17, 1900. (S. B. 90)

Approved February 15, 1915.

Be it enacted by the general assembly of Virginia, That section fifteen
of an act entitled an act to repeal the charter of the town of Smithfield,
and to grant a new charter to the said town, which took effect February
seventeenth, nineteen hundred, be amended and re-enacted so as to read
as follows:

15. To meet any expenditures that may be lawfully chargeable to
the said town for general purposes and for schools, the,council may at
such time as it deems best levy a town tax of so much,, } in its opinion,
may seem necessary and proper, upon all taxable persons, .d property in
the said town not exempt from local taxation by the laws of the State;
provided, that a capitation tax greater than one dollar per head on the
male inhabitants of the said town over the age of twenty-one years,
shall not be levied in any one year; provided further, that the taxes
levied for general purposes on the real and personal property of the town
shall ‘not exceed fifty cents on the one hundred dollars of its assessed
value, and the tax so levied on the said property for school purposes,
shall not exceed twenty-five cents on the hundred dollars of the assessed
value for any one year.