Chap. 275.—JOINT RESOLUTION proposing an amendment to section 171 of
the Constitution of Virginia. [fH J] R 9}

Signed March 23, 1926.

Resolved by the house of delegates, the senate concurring (a
majority of the members elected to each house agreeing), That the
following amendment to section one hundred and seventy-one of the
Constitution of Virginia be, and the same is hereby, proposed and
referred to the general assembly to be chosen at the next general
election of members of the house of delegates, for its concurrence, 1n
conformity with the provisions of section one hundred and ninety-six
of the said Constitution, namelv:
Strike out from the Constitution of Virginia section one hundred
and seventy-one, which is in the following words:

Section 171. The general assembly shall provide for a re-assess:
ment of real estate, in the year nineteen hundred and five, and every
fifth year thereafter, except that of railway and canal corporations
which, after January the first, nineteen hundred and thirteen, may bc
assessed as the general assembly may provide.

And insert in lieu thereof the following:

Section 171. No State property tax for State purposes shall be
levied on real estate or tangible personal property, except the rolling
stock of public service corporations. Real estate and tangible per.
sonal property, except the rolling stock of public service corporations
are hereby segregated for, and made subject to, local taxation only
and shall be assessed or re-assessed for local taxation in such manne:
and at such times as the general assembly has heretofore prescribed
or may hereafter prescribe, by general laws.