Chap. 109.—An ACT to impose a license tax upon soda fountains, manufac-
turers and bottlers of soft drinks.

Approved March 10, 1910.

1. Be it enacted by the general assembly of Virginia, That for the
privilege of selling soft drinks from a soda fountain in cities and towns
of two thousand or more inhabitants there shall be paid to the State an
annual license of five dollars for each fountain, and for the privilege of
selling soft drinks from soda fountains otherwise located there shall be
paid an annual license tax of two and one-half dollars for each fountain,
and for the privilege of manufacturing, otherwise than at soda foun-
tains, or for bottling soft drinks, there shall be paid the annual license
tax of fifteen dollars.

2. Soft drinks under this act shall include all of the drinks for
which liquor license is not required: provided, however, that nothing in
this act shall apply to the manufacture or sale of cider which is the pure
Juice of the apple.

3. All acts or parts of acts inconsistent with this act are hereby re-
pealed.