Chap. 280.—An ACT to amend and re-enact sections 15, 19 and 2314 of chapter
230 of the Acts of the General Assembly of 1920, approved March 16, 1920,
the same being an act to provide a charter and special form of government
for the city of Hampton, et cetera, as heretofore amended. [H B 378]

Approved March 28, 1934

I. Be it enacted by the General Assembly of Virginia, That sections
fifteen, nineteen and twenty-three and one-half of chapter two hundred
and thirty of the Acts of the General Assembly of nineteen hundred
and twenty, approved March sixteenth, nineteen hundred and twenty,
the same being an act to provide a charter and special form of govern-
ment for the city of Hampton, et cetera, as heretofore amended, be
amended and re-enacted so as to read as follows:

Section 15. The city treasurer shall be elected at the time and in
the manner and for the term provided in section fourteen of this act.
Before entering upon the duties of his office he shall execute a bond
with a recognized surety company as surety thereon, to be approved

by the city council in a penalty not greater than the amount of city and
school revenue to be received annually by him, nor less than twenty-
five per centum thereof, payable to the city and conditioned upon the
faithful discharge of his official duties as city treasurer. The city
council shall have the power and authority to increase the said treas-
urer’s bond and to require additional security thereon at any time they
may deem such increase or additional security necessary during the
treasurer’s term of office. He shall collect and keep all funds and
other monies belonging to the city and pay out the same on the order
of the council by vouchers drawn in triplicate by the city manager,
showing detail and department for which the disbursement is made.
The original voucher to be in check form and signed in the following
manner:

City oF HAMPTON
City treasurer.
Approved :

wena tw wes een MeN ee EO EOOBBeeeOe sem ese Swe T eee eee

City manager.

The duplicate or treasurer’s copy of voucher to be retained as a per-
manent record in the city treasurer’s office, and the triplicate or city
manager’s copy of voucher to be retained as a permanent record ir
the city manager’s office. He shall also collect and keep all funds and
other monies belonging to the schools of the said city, all school funds
received and/or collected by the city treasurer to be paid out on ordet
of the city school board, in accordance with the annual budget approvec
by the council, by vouchers drawn in triplicate by the superintenden
of schools, showing detail and department or account for which it 1
drawn. The original voucher to be in check form and signed in the
following manner:

PURSUANT TO AN ORDER OF THE SCHOOL BOARD
OF THE City OF HAMPTON
City treasurer.
Approved:

Chairman or superintendent.

The city school board, by resolution properly recorded in the minute
of the school board, and upon approval of the council, may designat
either the superintendent or chairman of the school board to sign th
original voucher. Separate vouchers must be drawn for all salaries anc
disbursements, except weekly pay rolls in which case one voucher ma:
be drawn for the total weekly pay roll, and receipts taken by the treas
urer on weekly payroll forms for funds so disbursed. He shall receiv
no salary, but his compensation for the performance of his duties shal
be a commission of three and one-half per centum upon all monie
collected from city taxes, levies, assessments, fines and penalties ; pro-
vided, that his commission on the proceeds of bonds issued by the city
or received from other sources, he shall receive a commission of one-
fourth of one per centum; and upon money collected or invested by
the city and subsequently paid back, he shall receive a commission of
one per centum upon the interest only collected thereon, and not upor
the principal sum, but in no event shall his compensation exceed the
sum of four thousand dollars ($4,000.00) per annum from the city of
Hampton, and should his total gross commissions from all sources
of city and school revenue exceed four thousand dollars ($4,000.00)
per annum, such excess shall be refunded by him to the general fund of
the city.

There shall be an annual audit of all the books and accounts of
the treasurer by an auditor approved by the council.

Section 19. The revenue shall be under the control of the council,
and shall be derived from the following sources: Taxes upon all prop-
erty, real, personal, and mixed, owned or taxable within the corporate
limits, except such as may be exempted from city taxation; provided
that the rate of taxation for all purposes shall not exceed the fol-
lowing:

For schools.......2.2222.-.2.2e2ss2sceecceeeeeseceeeseeseeeseetseeseeeeee $1.25
For permanent improvements........0..00.0020.20c.2-0000-+- 15
For all other purposes.......2.22.22c1ececceeeeeeeeeceeeeees 1.50

6) 6) pen $2.90

On each one hundred dollars ($100.00) valuation on all real and tangible
property, and not to exceed the limit imposed by the State on other prop-
erty for all city purposes. Provided further that the tax rate of fifteen
cents (15c) named herein for permanent improvements, may be levied
only for retirement of bonds, and interest thereon, issued for perma-
nent improvements authorized on and after March first, nineteen hun-
dred and thirty-four, in event the tax rate for all other purposes of one
dollar and fifty cents ($1.50) is not sufficient to retire said bonds and
interest thereon. It may impose and collect license taxes for the city;
license for the sale of merchandise upon manufacturers, traders, law-
yers, physicians, dentists, brokers, pawnbrokers, hotels, boarding house-
keepers, keeper of drinking or eating houses, keepers of livery stables,
photograph artists of all kinds, agents of all kinds, vendors of medi-
cine, theatrical and circus companies or other performances or shows,
menageries, jugglers, itinerant salesmen, and all shows and exhibitions
for which an entrance fee is required; upon keepers of pool and billiard
tables, tenpin alleys, shooting galleries, hawkers, peddlers, sample mer-
chants; upon the business of fire or bankrupt sales; upon the business
of commission merchants living within or without the city and buying
or selling therein; upon any and all business occupations, professions
and pursuits ; and upon all persons, firms, corporations or employments,
whether of like kind with any of the foregoing or not, which it may
leem proper, and whether any such person, firm, corporation or em-
jloyment be herein specifically enumerated or not, and whether any
ax be imposed thereon by the State or not; upon the wagons, drays,
arts, hacks, automobiles, motorcycles and other wheeled vehicles and
lelivery wagons, used for business within the city, whether the owners
-eside, or their place of business is within or without the limits thereof ;
pon dogs and other animals; and upon all moneys owned by or credits
lue to any person living in the city; all capital of persons having a
slace of business in the city and doing business therein and employed
in said business, though the said business may be conducted beyond
the city; provided that so much of said capital as is invested in real
state, or employed in the manufacture of articles outside of the limits
of the city, shall not be taxed as capital; all stocks in incorporated
joint stock companies doing business in the city and by whomsoever
owned and not exempt by law from taxation; income, interest on
money, dividends of banks or other corporations, provided that no
capital, interest, income or dividend shall be taxed when a license or
other tax is imposed upon the business in which said capital is em-
ployed or upon the principal money, credit or stocks from which the
interest, income or dividend is derived; nor shall a tax be imposed at
the same time upon stock of corporation and upon dividends thereot.

Assessment upon stocks and bonds shall be according to the market
value thereof.

As to all such business, firms, corporations or employments the
council may lay a direct tax, or may require a license tax therefor,
under such regulations as it may prescribe; and from fines, penalties
and costs imposed for violation or non-observance of the ordinances,
by-laws and resolutions adopted pursuant to this act.

The council may subject any person who, without having obtained
a license therefor, shall do any act, or follow any employment, business
or profession in the city for which a license is required by ordinance
to such fine, penalty or imprisonment as it is authorized to impose
for any violation of its laws; provided that nothing in this section 01
elsewhere in this act, shall be construed as authorizing the impositior
of taxes or license fees in any case where the imposition of said taxes
or license fees by cities and towns is prohibited by general law.

The foregoing provisions of this section are hereby qualified to thi
extent, that they shall not be so construed as to conflict with the gen
eral laws of this State in relation to the segregation of the subjects o
taxation.

Section 2314. School district; school levies or appropriation, anc
city treasurer’s commissions on school levies—The city of Hamptor
shall constitute a single school district and shall have a school boar«
known as the school board of the city of Hampton, composed of thre
members elected by the city council in the manner provided by law
and the present school trustees shall continue to constitute the sai
board until their respective terms shall terminate and their successor
shall be elected or appointed.
The said school board shall have and exercise the powers and
duties of school trustees as in other cities of the second class, under
the general laws of the State. There shall be one superintendent of
schools for the city of Hampton, who shall be elected by the school
board of the said city from an eligible list furnished by the State
Superintendent of Schools and/or the State Board of Education, as
provided by general law; the said superintendent of schools may, in
addition to his duties as superintendent of schools, fill the position of
principal of the Hampton high school should the school board of said
city so determine. Should the school board of the city of Hampton
so recommend, and upon approval of the city council, there may be
one superintendent of schools for the city of Hampton and the county
of Elizabeth City.

The council of the city of Hampton shall, at the same time that
it lays its levy on the property owned or taxable within the corporate
limits, include in the said levy a proper amount for the maintenance
and support of the public schools of the city, or the said council, in-
stead of making a specific levy for the support and maintenance of
said schools, may from the levy made for all purposes, make an appro-
priation specifically for the schools. The city treasurer in computing
his commissions on the school levies, shall compute the same on the
amount of school levies collected by him at a rate to be fixed by the
council not in excess of one per centum.

The city school board and the superintendent of schools shall sub-
mit to the council its budget for the succeeding year at least sixty days
prior to the time that the council lays its levy or makes an appropri-
ation for the maintenance and support of the schools, which said
budget shall be made acceptable to the city council and shall be ap-
proved by it prior to making any levy or appropriation for the schools.
After the budget has been accepted and approved by the council, all
expenditures made by the school board shall be strictly in accordance
with the said budget, and no expenditures shall otherwise be made by
the school board except upon the approval of the city council.

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