CHAPTER 39

An Act to authorize the governing bodies of certain counties to levy a
capitation tax.
[fH 153]

Approved February 14, 1952

Be it enacted by the General Assembly of Virginia:

1. §1. The governing body of any county adjoining a city lying wholly
within the State and which city has a population of more than two hundred
thirty thousand, and of any county having a population of more than
thirty-nine thousand, and containing not less than fifty-five nor more
than eighty square miles and which counties have adopted the County
Manager form of government may levy capitation taxes not to exceed
one dollar, as otherwise provided by law.

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