Chap. 274.—An ACT to impose a license tax on any person, firm, company
or corporation selling newspapers, periodicals, magazines, candies, fruits,
et cetera, on railroad trains in this State. (H. B. 377.)

Approved March 25, 1914.

1. Be it enacted by the general assembly of Virginia, That
every person, firm, company or corporation engaged in the business
of selling on railroad trains in this State, newspapers, periodicals.
magazines, candies, fruits, et cetera, shall pay a license tax at the
rate of ten cents for each and every mile of track of which the per-
son, firm, company or corporation operates in this State.

2. The person, firm, company or corporation desiring to take
out the license required by this act shall make a sworn statement
of the trackage over which it is proposed to operate in Virginio,
and file the same with the commissioner of the revenue to whom lie
applies for the license. Any person, firm, company or corporation
making a false statement under oath as to trackage shall be guilty
of a misdemeanor, and shall be fined not less than twenty-five dol-
Jars nor more than five hundred dollars for each offense.

8. The license required by this act shall be issued by the com-
missioner of the revenue, and the tax thereon shall be paid to the
county or city treasurer where the license is issued, in the seme
manner other licenses are applied for and tax thereon paid as now
provided by law. The license issued under this section shall be
good on railroad trains throughout the State.

4. This act affects the revenue of the State; therefore an emer-
gency exists, and this act shall be in force from its passage.