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with any modifications that hereafter may be made by the State.
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<br />After making application, and having paid into the treasury of
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<br />the City the required license tax fee, the City Collector shall is-
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<br />sue a certificate of registration and license. The method for
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<br />ascertaining the required license tax shall be the same as that
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<br />provided for in the State law except the rate shall be as fol-
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<br />lows:
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<br />20c. per 100 lbs, or major portion thereof. Minimum fee $4.50
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<br />per vehicle.
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<br />Trucks: 1 ton or less, $5.00.
<br />Trucks: 11/2 , ton, $7.50.
<br />Trucks: 2 tons, $10.00.
<br />Trucks: 21/2 tons, $12:50.
<br />Trucks: All over 2y tons, $20.00.
<br />Motorcycle: $2.50.
<br />After Aug. 1,.1927, 3/4 of original.
<br />After Nov.1 1927,1 /2 of original.
<br />After Feb. 1, 1928,1 /4 of original.
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<br />The taxes - on licenses accruing tinder the provisions of this
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<br />ordinance shall be due and payable, except where otherwise here-
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<br />in provided, on or before the first clay of May, 1927 and shall
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<br />be paid by the person against whom assessed to the City Col-
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<br />lector in his office on or before the first clay of May.
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<br />No part of the tax assessable or collected under this section
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<br />shall be expended by the said City for any purpose other than
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<br />improvement and maintenance of streets.
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<br />No license shall be issued for less than 3 months except as
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<br />herein otherwise provided.
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<br />General Provisions.
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<br />118. A like license shall be required of any firm, joint stock
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<br />c1111ipany or corporation as provided for in this ordinance for a
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<br />person or firm.
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<br />119. The Tax laws of Virginia shall he the authority for
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<br />interpreting the subjects as taxed tinder this ordinance, in so
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<br />far as it may contain similar subjects.
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<br />120. Oil every license for which a tax shall not have been
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<br />provided for in this ordinance, the tax shall be the same as that
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<br />required by the State Tax Taws.
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<br />121. Any person, firm or corporation, conducting a busi-
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<br />ness, occupation or profession or operating any machine or
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<br />device or doing anything; for the conduct of which a license
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<br />tax is required tinder this ordinance, without first obtain -
<br />
<br />ing such license, shall be guilty of a misdemeanor and shall
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<br />be fined not less than $2.50 nor more than $10 for each day
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<br />he is in default. It shall be the duty of the Commissioner of
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<br />Revenue. and Treasurer to report in writing to the Mayor ev-
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<br />ery case of default as soon as it comes to his knowledge and if
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<br />there be no default he shall so report. And it shall be the duty,
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<br />of the Mayor, immediately upon receipt: of such report, to de-
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<br />tail a policeman, and cause such delinquent to be summoned be-
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<br />fore the Civil and Police Justice to show cause why they should
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<br />not be fined under provisions of this ordinance. Put the special
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<br />detail of a policeman shall not relieve the general force from the
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<br />general duty of enforcing this or any other ordinance. and the
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<br />A Mayor shall especially see that all the requirements of this ordi-
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<br />nance are enforced, and to this end he shall, at least once a
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<br />month, especially require the police force to investigate viola-
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<br />tions of this ordinance.
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<br />122. The Commissioner of the Revenue shall receive for each
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<br />license issued by him a fee of seventy-five cents. to he paid by
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<br />the party to whom said license is issued.
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<br />123. It shall be the duty of the Commissioner of the Reve-
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<br />rttte to keep a book, in which he shall classify all the branches of
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<br />business and occupation upon which a license is imposed by this
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<br />ordinance. and show the amount of assessment made upon each
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<br />license, the name of the person assessed, and the period for
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<br />which such license was issued.
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<br />On the first clay of December. March. June and September
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<br />of each year he shall deliver to the Finance Committee extracts
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<br />from said book showing the entries therein made and the total
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<br />amount of licenses collected during the preceding three months,
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<br />properly classified. These extracts shall be certified under oath.
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<br />124. The taxes on licenses accruing under the provisions of
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<br />this ordinance shall be due and payable, except where otherwise
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<br />herein provided, on or before the thirtieth day of April,. 1927,
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<br />and shall be paid by the person against whom assessed to the
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<br />Treasurer or City Collector of the city in his office on or before
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<br />the first clay of May.
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<br />125. All ordinances, or parts of ordinances, relating to li-
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<br />censes in conflict herewith are hereby repeailed.
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<br />Enacted April 4, 1927.
<br />A Copy: Teste.
<br />H. A. HADEN
<br />Clerk of Council.
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<br />AN ORDINANCE IMPOSING TAXES ON PERSONS AND PROPERTY FOR THE PAYMENT
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<br />OF INTEREST ON THE CITY DEBT, FOR CREATING A SINKING FUND THEREFOR,
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<br />FOR THE SUPPORT OF THE CITY GOVEPMIENT AND CITY SCHOOLS, AND FOR
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<br />OTHER EXPENSES.
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<br />Be it ordained by the Council of the City of Charlottesville, that for the year begin -
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<br />ping the first day of Februarv, 1927, and ending the 31st day of January, 1928 and each
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<br />year thereafter while this ordinance is in force, the taxes on persons and property for lo-
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<br />cal purposes shall be as follows
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<br />GENERAL LEVY.
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<br />1. Lands, Lots and Buildings.
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<br />On tracts of land and lots and improvements thereon not exempt from taxation,
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<br />there shall be a tax of $1.55 on every $100.00 of the assessed value thereof, to
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<br />pay the general operating expenses of the city government and to pay the interest
<br />
<br />and sinking fund on the citdebt other than schools. And there shall be levied
<br />
<br />an additional tax on every 100.00 of the assessed value thereof of $0.17 seven-
<br />
<br />teen cents) to pay the interest and sinking fund on school bonds and $0.80 eighty
<br />
<br />cents) for the maintenance and operating of the schools.
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<br />2. Tangible personal Property.
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<br />Upon all tangible personal property , as defined in Schedule B of the State
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<br />Tax Lax, not exempt from taxation, there shall be a tax of $1.55 on every,$100.00
<br />
<br />of the assessed value thereof, to pay the general operating expenses of the city
<br />
<br />government and to pay the interest and sinking fund on the city debt other than
<br />
<br />schools. And there shall be levied an additional tax on every $100.00 of the as-
<br />
<br />sessed value th.er.eof of $0.17 (seventeen cents) to pay the interest and sinking
<br />
<br />fund on school bonds and $0.80 (eighty cents) for the maintenance and operating of
<br />
<br />the schools.
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<br />3. Other Property.
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<br />Upon any property not included in the foregoing, taxed by the State of Vir-
<br />
<br />ginia, and which is not exempt from local taxation, the tax shall be $1.55 for
<br />
<br />every one hundred dollars of the assessed value thereof, to pay the general
<br />
<br />operating expenses of the city government and to pay the interest and sinking
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