Chap. 352.—An ACT to amend and reenact Section 11 of Chapter 435 of the
Acts of Assembly of 1926, approved March 24, 1926, the chapter providing
a new charter for the town of Floyd, and the section relating to the levy and
collection of taxes. {H 506]

Approved March 31, 1948

Be it enacted by the General Assembly of Virginia:

1. That section eleven of chapter four hundred thirty-five of the
Acts of Assembly of nineteen hundred twenty-six, approved March
twenty-four, nineteen hundred twenty-six, be amended and reenacted
as follows:

Section 11. The council is authorized and empowered to raise
and levy annually by assessment, on all male and female inhabitants of the
town over the age of twenty-one years, who are not exempt by law, and
on all real and personal property in the town, subject to local taxation,
and on all subjects and property liable to local taxation, such sums of
money as it shall deem necessary, expedient and proper to defray the
expenses of the said town, provided that the taxes on real and personal
property shall not exceed two dollars upon the one hundred dollars of
the assessed value thereof, and provided further that the tax on each
male and female inhabitant of said town, by way of capitation or head.
tax shall not exceed the sum of one dollar.

The council shall have power to require a town license to be taken
out by any person, firm or corporation engaged in the pursuit of any
business, occupation, profession, trade or calling, whether the principal
place of business of such person, firm or corporation is located in the
town, or not, before such person, firm or corporation shall be permitted
to engage in or pursue any such business, occupation, profession, trade
or calling within the corporate limits of the town; and under this act
the town shall have the right, through its council, to require such license
whether the State of Virginia does, or does not, require a license for anv
such business, occupation, profession, trade or calling; provided, that
nothing herein contained shall be construed to permit the imposition of
license fees or taxes on any subject of taxation, the taxation of which,
by cities and towns, is expressly prohibited by general law.

The council is further empowered to require a license of any agent
of any oil or fertilizer company, or any stock or security salesman, or
686 ACTS OF ASSEMBLY [va., 1948

salesmen selling or offering to sell real estate, no matter where the
principal office of such company or of such salesman is located; and
the council may refuse to issue such license to any person, firm or cor-
poration, if, in its opinion the business or occupation to be carried on
under such license would be inimical to the public welfare.

And as an incident to the exercise of the proper police power of the
town, authority is hereby expressly conferred upon the council to levy and
require the payment of a license tax upon the proprietor of any show,
circus or menagerie for each performance of such show, circus or men-
agerie in the town or within one mile of the corporate limits thereof,
and may by ordinance provide punishment by fine, or imprisonment,
or both for any violation hereof.

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