CHAP. 364.--An ACT to amend and re-enact section 13 of an act entitled an act to incorporate the town of Belle Haven, in Accomac county, approved December 14, 1895, as heretofore amended.

1. Be it enacted by the general assembly of Virginia, That section thirteen of an act entitled an act to incorporate the town of Belle Haven, in Accomac county, approved December fourteenth, eighteenhundred and ninety-five as heretofore amended, be amended and re-enacted so as to read as follows:

Section 13. To meet any expenditures that may be necessary and chargeable to said town for any purpose, the town council may, at such times as it may seem proper, levy a town levy of so much as in its opinion may be necessary upon all persons and property in said town not exempt from taxation by the laws of this State; provided, that a capitation tax not greater than one dollar per head on all male and female inhabitants of said town over the age of twenty-one years shall be levied in any one year; and provided, further, that the tax levies on all property shall not exceed one dollar on every hundred dollars of the assessed value of the property in the town in any one year; provided, however, that said council, by a two-thirds vote of the entire council, may exempt any real or personal estate used for manufacturing purposes, or other enterprises, from all municipal taxes for a period of not exceeding five years at a time, if it shall deem it expedient to do so, in order to encourage the establishment of any enterprise in said town.