Chap. 8.—An ACT to amend and re-enact Section 19, as amended, of Chapter 230
of the Acts of the General Assembly of 1920, approved March 16, 1920, to
provide a charter and special form of government for the City of Hampton,
et cetera, to increase the maximum of the school tax that may be levied, and
to declare the existence of an emergency. {H B 10]

Approved October 5, 1942

1. Be it enacted by the General Assembly of Virginia, That section
nineteen, as amended, 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, be amended and re-enacted, as

ollows:

Section 19. The revenue shall be under the control of the council,
and shall be derived from the following sources: Taxes upon all property,
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 following :

|S 0) aed (00) $1.50
For permanent improvements.............000:.:.ccecceeeeseceeeeeeeeeee AS
For all other purposes........22...:::c:cccccccececeeeeceeseessceessseeeveeeee 1.85
On each one hundred dollars ($100.00) valuation on all real and tan-
gible property, and not to exceed the limit imposed by the State on other
property for all city purposes; provided, further, that the tax rate of
fifteen cents (15¢) named herein for permanent improvements, may
be levied only for retirement of bonds, and interest thereon, issued for
permanent improvements authorized on and after March first, nineteen
hundred and thirty-four, in event the tax rate for all other purposes of
one dollar and eighty-five cents ($1.85) 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,
lawyers, physicians, dentists, brokers, pawn-brokers, hotels, boarding
housekeepers, keeper of drinking or eating houses, keepers of livery
stables, photograph artists of all kinds, agents of all kinds, vendors of
medicine, theatrical and circus companies or other performances or
shows, menageries, jugglers, itinerant salesmen, and upon 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 merchants, 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, pro-
fessions and pursuits; and upon all persons, firms, corporations, or em-
ployments, whether of like kind with any of the foregoing or not, which
it may deem proper, and whether any such persons, firm, corporation or
employment be herein specifically enumerated or not, and whether any
tax be imposed thereon by the State or not; upon the wagons, drays,
carts, hacks, automobiles, motorcycles and other wheeled vehicles and
delivery wagons, used for business within the city, whether the owners
reside, or their place of business is within or without the limits thereof ;
upon automobiles, motorcycles and other motor vehicles; upon dogs and
other animals; upon all moneys owned by or credits due to any person
living in the city; all capital of persons having a place of business in the
city and doing business therein and employed in the same business, though
the said business may be conducted beyond the city; provided that so
much of said capital as is invested in real estate, or employed in the manu-
facture 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 cor-
porations, 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 employed or upon the principal money, credit or stocks from
which the interest, income or dividend is derived; nor shall a tax be im-
posed at the same time upon stock of corporation and upon dividends
thereof.

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 or elsewhere
in this act, shall be construed as authorizing the imposition 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.

2. An emergency exists and this act is in force from its passage.