The Council shall have the authority to levy and collect an annual tax on real estate and personal property in said City, and to impose a license and assess a tax thereon on wheeled vehicles for public hire and for all dogs kept within said City and to impose a tax upon all other subjects of taxation under the several laws of the State which shall be uniform with respect to persons and property within the jurisdiction of said City, and shall only be levied on such property, real, personal and mixed, on which the State imposes a tax; provided, that no greater levy shall be laid by said Council on the taxable property of said City than fifty cents upon each one hundred dollars of the assessed valuation of the property of the Municipality, unless such greater levy shall be authorized by a vote of the people at an election held pursuant to said chapter nine of the acts of the legislature of the year one thousand nine hundred eight; and provided, further, that the Council shall, in making such levy, be subject to all the provisions of chapter nine of the acts of the legislature of one thousand nine hundred eight and any and all amendments thereto, except as herein provided. There shall be a tax of two dollars ($2.00) annually assessed on each and every inhabitant of said City over the age of twenty-one (21) years, who is subject to a capitation tax under the laws of the State of West Virginia. The same shall be set out and included in the personal property book against every such inhabitant, and shall be collected under the authority of the City at the time of collecting other levies and taxes.