Chap. 441.—An ACT authorizing the board of supervisors of Norfolk county to
levy a capitation tax for school purposes. (H B 241)

Approved March 24, 1920.

1. Be it enacted by the general assembly of Virginia, That the
board of supervisors of Norfolk county be, and it is hereby, authorized
to levy an additional capitation tax, not exceeding one dollar per
annum, on every male resident of said county not less than twenty-one
years of age, except those pensioned by this State for military services,
the proceeds of which shall be used for the construction and mainten-
ance of public free schools in said county and to pay interest on bond
issues for school purposes. The proceeds aforesaid shall be apportioned
among the several magisterial districts in the proportion that the
amounts raised in the respective magisterial districts bear to the en-
tire sum. .

Z. The board of supervisors may make effective provision for
collecting the capitation tax levied under authority of this act, and
may provide that the exemption, commonly called the poor debtors’
exemption, shall not be claimed to defeat the collection of said tax.

3. An emergency existing, this act shall be in force from its
passage.