Chap. 444.—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, in effect February 17, 1900, as amended by an
act approved February 15, 1915, and as further amended by an act ap-
proved September 4, 1919. [H B 292]

Approved March 24, 1926.

1. Beit enacted by the general assembly of Virginia, That section
hfteen 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, as amended and re-
enacted by an act approved February fifteenth, nineteen hundred and
fifteen, and as amended and re-enacted by an act approved September
fourth, nineteen hundred and nineteen, be amended and re-enacted
so as to read as follows: |

Section 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
as, In its Opinion, may seem necessary and proper upon all taxable
persons and property in the said town not exempt from Jocal 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; pro-
vided, further, that the taxes levied for general purposes on the real
and personal property of the town shall not exceed two dollars on the
one hundred dollars of its assessed value, and the tax so levied on the
said property for school purposes shall not exceed one dollar on the
hundred dollars of the assessed value for any one year.

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