Chap. 183.—An ACT to amend and re-enact section 32 of an act approved March
10, 1908, providing a charter for the city of Portsmouth and relating to the
collection of taxes and assessments. [H B 396]

Approved March 22, 1932

1. Beit enacted by the general assembly of Virginia, That section
thirty-two of an act approved March tenth, nineteen hundred and
eight, providing a charter for the city of Portsmouth, be amended and
re-enacted so as to read as follows:

Section 32. For the execution of its powers and duties, the city
council may raise annually, by taxes and assessments in said city, such
sums of money as they shall deem necessary to defray the expenses of
and for the purposes of said city, and in such manner as they shall
deem expedient, in accordance with the laws of this State and of the
United States ; provided, however, that they shall impose no tax upon
the bonds of said city. Said taxes shall be equal and uniform upon the
same class of subjects within said city. The city council may, by ordi-
nance, provide for the collection of said taxes and levies on property
in annual or equal semi-annual installments at such times and with
penalties for non-payment on time, and with interest from such date
as may be fixed by ordinance.

The said council may also provide by encima for the pre-pay-
ment of such taxes during the preceding twelve months prior to the
time the same become due, and shall allow interest at the rate of six
per centum upon such pre-payment to such date notwithstanding that
the taxes for such year have not been levied or that the tax rate has
not been fixed.

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