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AN ORDINANCE I~POSING AND LEVYING A TAX, FOR THE PERIOD BE- <br /> GINNING JULY i, 1960, AND Tki~REAFTER, ON THE PROBATE OF EVERY <br /> WILL OR GRANT OF ADMINISTRATION IN THE CITY OF PORTSMOUTH WHICH <br /> NAY BE SUBJECT TO THE STATE TAX I~POSED BY SECTION 58-66 OF <br /> CODE OF VIRGINIA, 1950, PRESCRIBING THE RATE OF AND PROVIDING FOR <br /> THE COLLECTION OF SAID CITY TAN. <br /> <br /> W!TEREAS, by Chapter SO of the Acts of the General Assembly of Virginia <br />of 1960, approved February 23, 1960, the Code of Virginia, 1950, was amended <br />by adding thereto a sec tion numbered 58-67.1, authorizing cities and counties <br />to impose a city or county tax on the probate of every will or gran~ of adminis- <br />tration in addition to the state tax thereon; and <br /> WHEREAS, it is necessary for the operation of the various departments <br />of the city that provision be made to impose and levy a city tax on wills and <br />administrations and to provide for the collection thereof, as hereinafter set <br />forth, for the purpose of providing funds for municipal purposes; now, there- <br />fore, <br /> <br /> BE IT ORDAINED by the Council of the City of Portsmouth~ <br /> <br /> Section 1, For the period beginning July 1, 19~0, and thereafter, there <br /> is hereby imposed and levied by the City of Portsmouth, pursuant to the provi- <br /> sions of Section 58-67.1 of the Code of Virginia, 1950, a city Tax on the pro- <br /> bate of every will or grant of administration in the City of Portsmouth in <br /> amount equal to one-third of ~he amount of the State tax as imposed by Section <br /> 58-66 of the Code of Virginia, 1950. <br /> <br /> Section 2. The Clerks of the Court of Hustings for the City of Portsmouth <br /> and the Circuit Court of the City of Portsmouth shall collec~ the tax hereby im- <br /> posed and levied and, on or before the tenth day of each calendar month, shall <br /> remit such taxes collected during the preceding calendar month ~o the City <br /> Treasurer of the City of Portsmouth. <br /> <br /> This ordinance being necessary for the preservation of the public health, <br /> morals and safety, an emergency is declared to exist, and it shall take effect <br /> from and after its passage. <br /> <br /> Adopted by the Council of the City of Portsmouth, Virginia, on June ~0, <br /> 1960. <br /> <br /> City Clerk <br /> <br /> <br />