Chap. 662.—An ACT to amend and re-enact section 25 of an act entitled an act t
provide for the assessment of taxes on persons, property, and incomes, and ¢
licenses to transact business, and imposing taxes thereon for the support of t)
government and public free schools, and to pay the interest on the public deb
and prescribing the mode of obtaining licenses to sell wine, ardent spirits, ma
liquors, or any mixture thereof, in cases where a court certificate is require
approved February 24, 1900.

Approved April 2, 1902.

1. Be it enacted by the general assembly of Virginia, That sectio
twenty-five of an act entitled an act to provide for the assessment of tax:
on persons, property, and incomes, and on licenses to transact busines
and imposing taxes thereon for the support of the government and publ
free schools, and to pay the interest on the public debt, and prescribin
the mode of obtaining licenses to sell wine, ardent spirits, malt liquor
or any mixture thereof, in cases where a court certificate is required, ay
proved February twenty-fourth, nineteen hundred, be amended and nr
enacted a as to read as follows:

§ 25. Taxes on telegraph and telephone companies.—On the real :
personal property of telegraph and telephone companies, and of firm
and of persons owning telegraph or telephone lines in this State, ther
shall be a tax of thirty cents on every one hundred dollars of the assesse:
value thereof, the proceeds of which shall be applied to the support «
the government, and a further tax of ten cenis on every one hundrs
dollars’ worth of the assessed value thereof, which shall be applied
the support of the public free schools of the State. No telegraph or tel<
phone company, nor any agent or officer of such company, nor any firm «
person operating the apparatus necessary to communicate by telegrap!
or telephone, shall transmit any message or communication over th
wires of such company, firm, or person between points, both of which are ::
this State, without a license authorized by law. If the business be con.
ducted by an incorporated company, the license shall be to the company
which company may employ agents without a license being required «©
such agent. If the business be conducted by any person, firm, or com.
pany not incorporated, the license shall issue te such person, firm,
company. One license for the same company shall be sufficient. an:
this section shall not be construed to require a license for each athce o:
the same company. Any person or company violating the provisions 0:
this section shall pay a fine of not less than one hundred dollars hor mor.
than four hundred dollars for each offense. The amount to be paid bs
any telegraph company, or agent or officer thereof, for the privilege
operating for compensation the apparatus necessary to communicate 1:
telegraph as aforesaid between points, both of which are in this State
shall be two dollars per mile of poles owned or operated by the compary
firm, or person in this State, and an additional charge of two per centun
of the gross earnings of the company, firm, or person received or duv
though not received, from their business done eutirely within this Sta*
during the year preceding, and no telegraph company which shall hav
paid the license herein provided shall he required to pay an additiona
tax to the State, except the property tax hereinbefore referred to.
There shall be a specific license tax to be paid by every corporation,
person, or association for the privilege of operating the apparatus neces-
sary to communicate by telephone, which tax shall be upon each of said
telephone instruments owned, used, or operated by said corporation,
person, or association, or any of their subscribers, as follows: If the num-
ber of such telephones be one thousand or less, then the tax shall be fifty
cents upon each of said telephones; if it be more than one thousand, but
not exceeding two thousand, then the tax shall be one dollar on each of
said telephones; and if it be more than two thousand, then the tax shall
be one dollar and fifty cents upon each of said telephones: provided, that
no charge small be made against any telephone company chartered in this
State for the privilege of prosecuting its business when such company is
purely a local mutual association, and is not designed to accumulate
profit for the benefit of, or pay dividends to, the stockholders or mem-
bers thereof. Such sums, if the same be not paid within sixty days, shall
be collected by any treasurer to whom the auditor may deliver the assess-
ments for collection. The treasurer may distrain and sell any property
of such company, and shall pay the tax into the treasury within sixty
days after such assessments shall have been delivered to him.

2. All acts and parts of acts inconsistent with this act are hereby re-
pealed.

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