Chap. 208.—-An ACT to amend and re-enact Section 16 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, to provide for certain license taxes
in the town. {S 152]

Approved March 14, 1944

Be it enacted by the General Assembly of Virginia:

1. That section sixteen 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 seventeenth, nineteen hundred, be amended
and re-enacted, as follows:

Section 16. Except when prohibited by general law, the council
may require a license of and levy a license tax on any person, firm,
association or corporation pursuing or conducting within the boundaries
of the town, any trade, business, profession, occupation, employment or
calling whatsoever, including manufacturing, whether a license is re-
quired therefor by the State or not, which license tax may exceed the
State license tax, if any be required. The amount of any such license tax,
including that on manufacturing, may be measured by purchases, sales,
or in such other manner as determined by the council.