CHAPTER 463

An Act to amend and reenact § 58-851.1 of the Code of Virginia, which
was enacted by Chapter 39 of the Acts of Assembly of 1952, approved
February 14, 1952, relating to levy of capitation taxes in counties.

[fH 618]
Approved April 3, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 58-851.1 of the Code of Virginia, which was enacted by Chap-
ter 39 of the Acts of Assembly of 1952, approved February 14, 1952, be
amended and reenacted as follows:

§ 58-851.1. The governing body of any county * in this State * may
levy upon every resident of the county not less than twenty-one years of
age and not exempt by law from the payment of the State capitation tax,
a county capitation tax not * exceeding one dollar * per annum. The
revenue derived from this tax shall be applied to general county purposes.