Chap. 468.—An ACT to amend and re-enact section 2 of an act entitled
an act to segregate for the purposes of taxation, pursuant to section
169 of the Constitution of Virginia, the several kinds and classes of
property so as to specify and determine upon what subjects State
taxes, and upon what subjects local taxes may be levied, and to pro-
vide for the continuance for the year 1915, of the present State schoal
tax of ten cents on every one hundred dollars of real estate and of
the assessed value of real estate and tangible personal property, ap-

roved February 16, 1915, and as further amended by an act app
arch 15, 1915. (H. B. 396.)
| Approved March 22, 1916.

1. Be it enacted by the general assembly of Virginia, That
section two of an act entitled an act to segregate for the pur-
poses of taxation, pursuant to section one hundred and sixty-
nine of the Constitution of Virginia, the several kinds and
classes of property so as to specify and determine upon what
subjects local taxes may be levied, and to provide for the con-
tinuance for the year nineteen hundred and fifteen, of the present
State school tax of ten cents on every one hundred dollars of
real estate and of the assessed value of real estate and tangible
personal property, approved February sixteenth, nineteen hun-
dred and fifteen, and as further amended by an act approved
March fifteenth, nineteen hundred and fifteen, be amended and
re-enacted so as to read as follows:

Sec. 2. The value of all of the real and personal properties
mentioned in this act shall be ascertained and determined, and
the taxes, local and State, shall be extended on the values thereof
in the manner prescribed by law.

Sec. 2-a. On the real estate and personal property, or other
taxes assessed or extended for local purposes, and heretofore
assessed for State purposes, the commissioners of the revenue
shall be paid by the cities, counties or towns not less than the
commissions now allowed by law for the assessment of State
taxes

2-b. On the real estate, personal property, public service
corporations, or other taxes heretofore received by the State
but hereafter to be collected for local purposes, the treasurers
of cities, counties and towns shall be paid by the cities, counties
and towns the same commissions as now allowed by law for the
collection of State revenue; provided, that if there is a collector
of taxes in any city, of over fifty thousand inhabitants, the said
commissions shall not be paid treasurer of such city on taxes
collected by such city collector.