This case is a companion to City of Emporia v. County of Greensville (Record No. 7836), decided today. 213 Va. 11, 189 S.E.2d 338. The Town of Emporia became a city of the second class on July 31, 1967. Va. Code Ann. Title 15.1, Chapter 22 (Transition of Towns to Cities), Sections 15.1-978-1010 (1964).