Chap. 16.—An ACT to amend and re-enact Section 1, as heretofore amended, of an
act entitled “An act to authorize the boards of supervisors of counties to levy
a tax for removal of night soil and to enter into contracts with persons, firms or
corporations to remove night soil and to prescribe how they shall be paid for
said services; and to repeal Chapter 28 of the Acts of the General Assembly of
1930, approved February 20, 1930.”, approved March 31, 1932. [H B 44]

Approved February 12, 1942

1. Be it enacted by the General Assembly of Virginia, That section
one of an act entitled “an act to authorize the boards of supervisors of
counties to levy a tax for removal of night soil and to enter into contracts
with persons, firms, or corporations to remove night soil and to prescribe
how they shall be paid for said services; and to repeal chapter twenty-
eight of the Acts of the General Assembly of nineteen hundred and thirty,
approved February twentieth, nineteen hundred and thirty’, approved
March thirty-first, nineteen hundred and thirty-two, be amended and re-
enacted, as follows:

Section 1. The board of supervisors of each county in this State
having a population of not less than thirty-five thousand and not more
than thirty-seven thousand according to the United States census of
nineteen hundred and thirty, and of each county having, according to the
last preceding United States census, a density of population of four hun-
dred and seventy-five or more to the square mile, and of each county ad-
joining a city having a population, according to the last preceding United
States census, of one hundred and seventy thousand or more, is hereby
authorized and empowered to levy a tax on each piece or parcel of real
estate on which is located and being used a dry closet of the box or can
type in thickly settled communities in said county, and said tax shall be a
lien on said real estate of said owner on which said dry closet may be lo-
cated and used and shall be collected by the treasurer of said county as
other taxes are collected which shall be subject to the warrant of the board
of supervisors to be paid for the services hereinafter referred to.