Chap. 850.—An ACT to amend and re-enact sections 70 and 71 of an act ap-
proved March 6, 1890, entitled an act to provide for the assessment of taxes
on persons, property, and incomes, and on licenses to transact business, and
imposing taxes thereon for the support of the government and public schools
and to pay the interest on the public debt, and prescribing the mode of ob-
taining licenses, &c.,so as to exempt from the license tax boarding-house
keepers who keep boarders for a period not exceeding two months.

Approved March 5, 1896.

1. Be it enacted by the general assembly of Virginia, That sections
seventy and seventy-one of an act entitled an act to provide for the
assessment of taxes on persons, property, and incomes, and on
licenses to transact business, and imposing taxes thereon for the
support of the government and public free schools and to pay the
interest on the public debt, and prescribing the mode of obtaining
licenses to sell wine, ardent spirits, malt liquors, or any mixture
thereof, in cases where acourt certificate is required, approved March
sixth, eighteen hundred and ninety, be amended and re-enacted so
as to read as follows:

§70. Any person who shall furnish for compensation board or
lodging, or both, to any number of persons not exceeding five for a
period as long as one week, shall, if he be not the keeper of an ordi-
nary or house of private entertainment, according to the provisions
of chapter one of this act, except boarding-houses, be deemed to
keep a boarding-house. The amount to be paid for the privilege of
keeping such house shall be a specific sum, and if any tax is imposed
upon the annual rent or value of the house, such rent or value shal!
be ascertained in the same manner as the rent or annual value of an
ordinary is required to be ascertained. Any person who shall keep
a boarding-house without a license shall pay a fine of not less than
fiv dollars nor more than twenty dollars for each day he may keep
he same; provided that this section shall not be construed ag iz-
cluding persons who take not more than ten adult boarders for a
Period not exceeding two months.

_ §71. Every person to engage in the business of keeping a board-
ing-house shall pay five dollars and an additional sum of one per
centum on the annual rent over one hundred dollars, to be ascer-
tained as provided in section ten of chapter two of this act; pro-
vided that persons who take not more ten adult boarders for a period
not exceeding two months shall be exempt from the tax required by
this section.

2. This act shall be in force from its passage.