Chap. 226.—An ACT to amend and re-enact sections 54 and 70 of an act entitled
an act to amend and re-enact the charter of the town of Martinsville, in
the county of Henry, approved March 3, 1892, as heretofore amended.

[H B 352]
Approved March 16, 1920.

1. Be it enacted by the general assembly of Virginia, That sec-
tions fifty-four and seventy of an act entitled an act to amend and
re-enact the charter of the town of Martinsville, in the county of
Henry, approved March third, eighteen hundred and ninety-two, as
heretofore amended, be amended and re-enacted so as to read as
follows:

Sec. 54. The sergeant of said town, who shall from time to time
be elected under this act, shall have the like rights of distress and
such other power for collecting the taxes and levies made by the
council as county treasurers have in similar cases; and in lieu of com-
missions for his services in the collection of said taxes and levies he
shall be entitled to receive an annual fixed salary to be fixed by the
council on a date at least three months prior to the next succeeding
general election thereafter to be held for said town at which a ser-
geant is to be elected, which salary shall not be decreased during the
term of his said office; and in service of process, arrest of parties, and
the collection of fines arising under authority of the charter of said
town, or of any by-laws or ordinances made in pursuance thereof, he
shall have and possess the same rights and powers and be entitled to
the same or like fees and commissions as are now allowed by law to
sheriffs for similar services; and in addition to the general duties of
said sergeant, he shall without further or additional compensation,
perform such duties for said town, police, or other duties, as may be
assigned him by the council thereof.

He shall report annually in the month of July all delinquent taxes,
erroneous assessments, and insolvents to the town council, and shall
in said month of July of each year make a full settlement with the
council or its committee, and it shall be his duty by the first day of
July to collect all taxes and levies for the fiscal year ending June the
thirtieth, except such as may be uncollectible and proper to be reported
as delinquent.

Sec. 70. Finance.—The council may annually levy a tax for roads,
streets, sidewalks and other purposes, by a two-thirds vote, to be
approved by the mayor, of not exceeding fifty cents on the hundred
dollars valuation of real estate and tangible personal property except
that a petition of freeholders representing two-thirds of the valuation
within the corporation, the council may levy a corporation tax not to
exceed seventy-five cents on the hundred dollars of valuation of real
estate and tangible personal property. The poll tax shall not exceed
one dollar in any one year, on each male person over the age of
twenty-one years residing in said town.

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

2. An emergency existing, this act shall be in force from its pas-
sage.