CHAP. 472.—An ACT to amend and re-enact sections 10, 11, 46, 47, 68
and 118% of an act entitled an act to raise revenue for the support
of the government and public free schools, and to pay the interest on
the public debt, and to provide a special tax for pensions as author-
ized by section 189 of the Constitution, approved April 16, 1903, and
acts amendatory thereof, and to add three new sections thereto desig-
nated respectively, section 86% providing for a license tax on collection
agencies, and sections 86% and 36% providing for the taxation of
water, heat, light and power companies. (H. B. 555.)

Approved March 22, 1916.

1. Be it enacted by the general assembly of Virginia, That
sections ten, eleven, forty-six, forty-seven, sixty-eight and one
hundred and thirteen and one-half, of an act entitled an act to
raise revenue for the support of the government and public
free schools, and to pay the interest on the public debt, and to
provide a special tax for pensions as authorized by section one
hundred and eighty-nine of the Constitution, approved April
sixteenth, nineteen hundred and three, as heretofore amended,
be amended and re-enacted, and that three independent sections
be added thereto, designated, respectively, as section eighty-
six and one-half, providing for a license tax on collection agen-
cies, and sections thirty-six and one-quarter and thirty-six and
one-half providing for the taxation of water, heat, light and
power companies, the whole to read as follows:

100
Sec. 10. The classification under schedule D providing for
the taxation of income shall be as follows, to-wit:

The aggregate amount of income of each person or corpora-
tion, whether received or due but not received within the year
next preceding the first of January in each year, subject to the
deductions and exemptions herein below recited.

Income shall include.

lst. All rents, except ground rents or rents charge, salaries,
wages, fees or compensation of whatever kind from professions,
vocations or other services.

2nd. All interest upon notes, bonds, or other evidences of
debt of every description, including those of other States or
other countries (except bonds of this State and bonds of the
United States), of any corporation, company, partnership, firm
or individual, all dividends derived from stocks or other evi-
dences of ownership or interest in property, but not including
dividends paid in stock; all royalties derived from mines, pa-
tents, copyrights, or the possession or use of franchises or legal-
ized privileges of any kind; and all annuities from invested
funds or trusts; provided, that the proceeds of life insurance
policies paid upon the death of the person insured or payments
made by or credited to the insured on life insurance, endowment,
or annualty contracts, upon the return thereof to the insured
at the maturity of the term mentioned in the contract, or upon
surrender of contract, shall not be included as income.

3rd. All profits from earnings of any partnership or busi-
ness done in or out of Virginia, due and paid or accrued, whether
apportioned in any manner or not; and all profits derived from
the sale of real or personal estate.

4th. The amount of sales of live stock and meat of all kinds
less the actual purchase price of live stock the sales of which
are reported as income.

5th. The amount of sales of wood, butter, cheese, hay, to-
bacco, grain and other vegetables and agricultural productions
during the preceding year, whether the same was grown during
the preceding year or not, less all sums paid for taxes, and for
labor, fences, feed, fertilizers and seed purchased and used upon
the land upon which the vegetables and agricultural produc-
tions were grown or produced, and the rent of said land paid
by said persons, if he be not the owner thereof.

6th. All other gains and profits derived from any source
whatever.

There shall be exempt from taxation under this schedule
income of each taxpayer as follows:

(a) To an individual income up to and including the sum
of twelve hundred dollars.

(b) To husband and wife, income up to and including the
sum of eighteen hundred dollars.
(c) For each unmarried natural or legally adopted child
under the age of twenty-one years the sum of two hundred dol-

ars.

Provided, that only one deduction of the specified sums afore-
said shall be made from the aggregate income of any family
except that guardians may make a separate deduction of twelve
hundred dollars in favor of each ward, out of income coming
to such ward.

In addition to the foregoing exemptions, there shall be de-
ducted from the income of the person or corporation assessed
the following:

1. The actual amount paid during the year for repairs to
buildings, the rent of which is reported as income, all interest
on existing personal indebtedness, all taxes, and all fire insur-
ance premiums due and paid during the year. ]

2. All necessary expenses actually paid in carrying on any
individual or corporation business, not including personal, liv-
ing or family expenses, paid during the year, and not including
books, tools, instruments, machinery, appliances, furniture or
fixtures or other taxable property purchased, whether used in
connection with the business or not.

3. All losses of property and such as are incurred in lawful
business, actually sustained during the year, and not compeh-
sated for by insurance or otherwise.

4. All debts due to the taxpayer actually ascertained to be
worthless and actually charged off within the year.

The auditor shall prepare and furnish to the commissione: s
of the revenue necessary forms of interrogatories for the assess-
ment of the income tax separate and distinct from other forms
of interrogatories.

Each individual whose income is taxable under this section
shall report profits and dividends received from any business
in which the individual is interested or owns stock, showing the
source from which veceived and the amount received, but he
shall not be taxable on those profits and dividends provided such
profits and dividends are reported for assessment by the person,
or corporation, conducting the business; otherwise the indi-
vidual shall be taxable on such profits and dividends as income.

Sec. 11. On income, as defined in this schedule, the tax
shall be one per centum, and no city, town or county shall levy
er assess any tax cn income for municipal or county purpose:.
and any provision of any city or town charter in conflict with
this act is hereby repealed; provided nothing herein contained
shall be construed as imposing an income tax on any part of
the receipts of any public service corporation which are now
subjected to a State franchise tax upon such receipts, or on
insurance companies which pay a State license tax on gross
premiums, or on State and national banks or trust companies
engaged in the banking business.
The provisions of this act shall apply to the assessment and
collection of the State income tax for the year nineteen hundred
and sixteen and thereafter until otherwise provided for.

sec. 46. For every license to a merchant, firm, company or
corporation as defined in section forty-five engaged in the busi-
ness of a merchant, the amount to be paid shall be graduated
as follows: If the amount of purchases shall not exceed one
thousand dollars the amount shall be five dollars. When pur-
chases exceed one thousand dollars, but do not exceed two thou-
sand dollars, the amount shall be ten dollars; and for all pur-
chases over two thousand dollars and less than one hundred
thousand dollars, there shall be paid twenty cents on the one
hundred dollars; and upon all the purchases over one hundred
thousand dollars, there shall be paid ten cents on every hundred
dollars in excess of one hundred thousand dollars.

Each merchant shall keep his invoices and a record with ink
of all purchases, and from whom made, which record shall be
open to inspection and examination by the taxing officers of the
State, and the report of purchases made by the merchant shall
be taken from that record; and he or his agents shall make oath
to the correctness of the report and that the same is in accord-
ance with said record, and that the record has been accurately

pt.

It shall be the duty or the commissioner of the revenue to
examine the record of purchases required to be kept by the mer-
chant and to verify the merchant’s report of purchases by that
record; and he shall state upon the report of purchases made to
him by the merchant that he did examine the record of pur-
chases kept by the merchant. Every merchant who does not
keep the record herein provided for shall be assessed with and
pay a minimum State license tax of twenty-five dollars, in addi-
tion to such tax as may be ascertained by the local board of re-
view as hereinafter provided for. Every merchant who does
not keep the record herein provided for shall be reported by
the commissioner of the revenue to the local board of review
whose duty it shall be to ascertain the correct purchases of such
merchant by summoning the merchant before it by such investi-
gation and examination as it deems proper to make or to have
made, to correctly determine the true and correct purchases of
such merchant, and when this fact has been ascertained the
local board of review shall direct the commissioner of revenue
to assess such merchant with the State license tax provided by
law upon the purchases so ascertained, in addition to the mini-
mum State license tax of twenty-five dollars hereinbefore pro-
vided for, but the minimum State license tax of twenty-five dol-
lars hereinbefore provided for shall not apply to licenses granted
merchants in the license year beginning May first, nineteen
hundred and sixteen, and ending April thirtieth, nineteen hun-
dred and seventeen. Should the commissioner of the revenue
fail to perform the duty herein imposed upon him he shall not
be paid by the State any commission upon the tax so assessed,
and he shall be subject in each case of failure to a fine of twenty-
five dollars to be recovered as other fines are recovered, and it
shall be the duty of the local board of review to bring to the
attention of the attorney for the Commonwealth each failure of
the commissioner of the revenue to perform the duty herein re-
quired of him.

Provided, further, that goods, wares and merchandise not
belonging to a merchant which are offered for sale by the mer-
chant or by another person at the merchant’s duly licensed place
of business shall require such merchant to take out the license
of a commission merchant. The sums imposed under and by
virtue of this section shall be in lieu of all taxes for State pur-
poses on the capital actually employed by said merchant or mer-
cantile firm or corporation in said business, except the registra-
tion fee and franchise tax, and except that such merchant shall
not be exempt from the payment of county, district, and road
or other levies on the net amount of capital, as defined by law,
on hand on the first day of February of each year and may be
required to pay the usual city, county, district, and road or other
levies thereon, notwithstanding this act. The word “capital”
shall include moneys and credits actively used in carrying on the
business, including goods, wares and merchandise on hand, and
all solvent bonds, demands and claims made and contracted in
the business during the preceding year; but real estate shall not
be held to be capital, but shall be assessed and taxed as other
specific property; but any merchant may file with the commis-
sioner of the revenue a statement verified by affidavit showing
the amounts owing upon the purchase price of such goods,
wares and merchandise, if any, and further showing the per-
sons, firms, or corporations to whom the same is due, and the
address of each, and thereupon it shall become the duty of the
commissioner of the revenue to deduct the aggregate of such
amounts from the capital of such merchants in making the as-
sessment on such capital.

For the purposes of ascertaining the tax to be paid by a mer-
chant beginning business, his purchases shall be considered to
be the amount of goods, wares and merchandise bought to com-
mence business with, including goods, wares and merchandise
manufactured by him to be offered for sale at the place at which
he conducts his business as a merchant, provided such place is
not the place of manufacture, also including an estimate of pur-
chases which the merchant will make between the date of the
issuance of his license and the thirty-first of March following,
and including an estimate of the amount of goods, wares and
merchandise manufactured by him to be offered for sale at the
place at which he conducts his business as a merchant, provided
such place is not the place of manufacture.

If, after the close of the year for which the license is issued,
the merchant should elect not to renew it, but desires the privi-
lege to sell whatever remnant or purchase he may have on hand
at the time, it may be lawful for him to do’so upon the payment
of a license upon said remnant of merchandise to be regarded
for purposes of revenue as purchases.

All other property held by such merchant or firm or corpo-
ration engaged in mercantile business, not offered for sale as
merchandise, shall be separately listed and taxed as other prop-
erty. The sums required by this section to be paid when the
license is taken out shall be collected in the same manner that
the amounts required to be paid for other licenses are collected.
Dealers in coal, wood or ice paying license tax under this sec-
tion may peddle the same from vehicles without paying addi-
tional tax. But nothing in this section shall be so construed as
to require a license of any person who may canvass any county
or corporation to buy lambs, pigs, calves, fowls, eggs, butter and
such like small matters of subsistence designed as food for man,
but any person who shall keep a place of business for the purpose
of selling such articles in, or within a half mile of any city or
town in the State, shall take out license therefor, as hereinbe-
fore prescribed; provided that dealers in coal and wood in cities
of forty thousand inhabitants or more, who peddle the same
from vehicles shall pay an additional tax of fifty dollars for each
wagon thus used.

Sec. 47. Every railroad company or other incorporated com-
pany in this Commonwealth whether such privilege be granted
in its charter or not, which shall sell any mineral or forest pro-
duct, or any other article, shall be taxed as other merchants
dealing in like commodities. This act shall apply to companies
keeping commissaries, or having agents for the sale of any other
article than their own product; provided, that nothing herem
contained shall prevent a railroad company from buying and
distributing to its employees, as a part of their compensation
meat, meal and flour, at the cost price thereof, but nothing in
the foregoing shall be contrued as requiring a company selling
the products of their own mines, or lands, or manufacturies, to
pay a merchant’s license for so doing, but any such company
selling its product at a definite place of business apart from
jts mine, land or place of manufacture, shall pay the merchant’s
license tax as provided by law. Any railroad company or other
incorporated company selling any article or product on account
of the owner, and receiving a compensation therefor other than
for transportation, storage or handling as provided for in its
charter, shall pay a license the same as commission merchants.
It shall be the duty of the commissioner of the revenue to ascer-
tain the liability of such individuals or companies in this State
to the payment of such license taxes, and shall assess the same
in the same manner as other merchants.
sec. 68. No person, not a producer, shall be allowed to sell
by retail, tobacco, snuff and cigars without having obtained a
specific license to do so. The sums to be paid by retailers of
tobacco, snuff and cigars shall be for such privilege, a specific
tax of five dollars, which shall be assessed and collected as other
license taxes; but shall not be in lieu of merchants’ license on
purchases.

Provided, however, that a licensed hotel keeper or a keeper
of a house of private entertainment or eating house whose pur-
chases of tobacco, snuff and cigars are in any year less than
five hundred dollars, may under the license to retail tobacco sell
such tobacco, snuff and cigars in a duly licensed hotel or house
of private entertainment or eating house without taking out a
merchants’ license, provided he does not conduct a mercantile
business in connection with the business of hotel keeper or
keeper of a house of private entertainment or eating house, in
which case he shall for such business be licensed as a merchant
and required to return with his other purchases, his purchases
of tobacco, snuff and cigars.

Sec. 8614. Any person, firm or corporation whose business
it is to collect all kinds of claims, including notes, drafts and
other negotiable instruments, on behalf of others, and to render
an account of the same, shall be deemed a collecting agency.
Any such person, firm or corporation engaged in such business
without a license shall be fined not less than one hundred nor
more than five hundred dollars; provided, however, that this
section shall not apply to a regularly licensed attorney-at-law.
A collecting agency shall pay for the privilege of transacting
such a business a license tax of twenty-five dollars, provided that
his commissions and fees during the year amount to as much
as one thousand dollars.

Sec. 11314. Soft drinks, manufacture, sale of, etc.—That
for the privilege of selling soft drinks from a soda fountain in
cities and town of two thousand or more inhabitants there shall
be paid to the State an annual license of seven dollars and fifty
cents 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 three dollars and seventy-five cents
for each fountain, and for the privilege of manufacturing other-
wise than at soda fountains, or for bottling soft drinks, there
shall be paid the annual license tax of twenty-two dollars and
fifty cents. Provided that merchants in the country whose pur-
chases do not exceed one thousand dollars shall not be subject
to the provisions of this act.

Soft drinks under this act shall include all of the drinks for
which liquor license is not required.
3644. 1. All corporations doing in Virginia the business of
furnishing water or heat, light and power, whether by means
of electricity or gas, shall, on or before the first day of Septem-
ber of each year, report to the State corporation commission
all of its real and personal property of every description in this
State belonging to it on the thirtieth day of June preceding,
showing particularly in what city, town or county and school
district therein the property is located. This report shall in-
clude all water power rights and privileges, dams, flumes and
canals, and shall be itemized as provided in sections two, three,
and four of this section. Each such corporation shall also re-
port its gross receipts from all business done in Virginia for
the year ending June thirtieth preceding. The reports herein
required shall be verified by the oath of the president or other
proper officer or person making the same. The State corpora-
tion commission shall, after thirty days’ notice, previously given
to the president or other proper person, assess the value of the
property of each such corporation, and shall assess the fran-
chise tax hereinafter provided for. Should any such corporation
fail to make the reports required by this section on or before
the first day of September of. each year, the State corporation
commission shall, at such time as it may elect, upon the best
and most reliable information that can be procured, assess the
value of the property of such corporation, and shall, in the
execution of such duties, be authorized and empowered to send
for persons and papers, and administer an oath to witnesses and
examine the same. The State corporation commission shall,
after thirty days’ notice previously given by it to the president,
treasurer or other proper officer of such corporation, proceed
to ascertain the value of the property and gross receipts so re-
ported upon the best and most reliable information that can be
procured, and to this end shall be authorized and empowered to
send for persons and papers. The State corporation commission
shall assess upon said property and gross receipts the taxes
imposed thereon by law. A certified copy of the assessment
when made shall be immediately forwarded by the clerk of the
State corporation commission to the auditor of public accounts
and to the president or other proper officer of each such corpo-
ration, and such corporation shall pay into the treasury of the
State by the first day of December following the taxes assessed
against it. It shall be the duty of the clerk of the State cor-
poration commission to furnish to the council of every city and
town and to the board of supervisors of every county wherein
any property belonging to such corporation is situated a certi-
fied copy of the assessment made by the State corporation com-
mission of such company’s property, which assessment
definitely show the character of the property, its value and loca-
tion for the purpose of taxation, in each city, town or county
and school district therein, so that city, town, county and dis
trict levies may be imposed upon the same provided, however
that it shall be the duty of the county superintendent of school:
in each county in which any such corporation set forth in thi:
section does business or owns property, on or before the firs!
day of July of each year, to furnish each such corporation the
boundaries of the school districts of the said county whereir
any such property is situated or business done. Any such cor.
poration failing to pay the tax into the treasury within the time
herein prescribed, shall incur a penalty thereon of five pe.
centum, which shall be added to the amount of said tax. Any
such company which shall fail to make the report hereinbefore
required within the time herein prescribed shall be liable to 2
fine of not less than twenty-five nor more than one hundred dol.
lars for each day such company may be in default in making
such report, the said fine to be imposed and judgment entered
therefor by the State corporation commission after thirty days
notice to any such defaulting corporation, to appear before said
commission, and show cause, if any, against the imposition of
such fine, subject to appeal to the supreme court of appeals.

2. All electric light and power companies shall, to the ex-
tent that the property hereinafter particularly set forth is situ-
ated in Virginia, report to the State corporation commission
the following property, which shall be particularly set forth in
said report: The number of feet of conductor or cable, number
of conductors, insulators, size of conductor and standard of
gauge, total cost of conductor installed, number, kind, height,
diameter at top, average, cost, including arms and insulators of
poles carrying conductors; number, kind, and total cost of lamp
poles erected; number of arc lamps, type, capacity in amperes,
and total cost of same; number of incandescent lamps, candle
power, and total cost of same; number of transformers, capacity
of each in kilowatts, and the total cost of same installed; length
in feet and size of each conduit, number of ducts, type of ducts,
number of duct feet in each size conduit, character of excavation,
manner in which the ducts are laid, number of manholes and
1andholes, size and character of manholes and handholes, char-
acter and number of square yards of paving, and total cost of
2ach conduit; the number of feet of cable in each conduit, num-
yer of conductors, character of insulation, working pressure,
ize and standard of gauge, total cost of cable installed with
unction boxes, and the number, type, and total cost of junction
yoxes installed; the number and capacity each in kilowatts of
ubway transformers and the total cost of subway transformers
nstalled.

3. All corporations manufacturing and furnishing gas shall
eport the diameter in inches of their mains, length of cast iron
nains, length of steel and wrought iron mains, the depth laid
f mains, the kind of soil or rock excavated for same, the age,
ost Pe including paving, kind of paving, and total cost
as laid; the number, size, age and cost of each installed of valves
and curb boxes, and the total cost of same; the number, diameter
in inches, length in feet, cost per foot, including paving, and the
total cost of services, including meters; number of street lamps,
cost of same installed.

4. All corporations furnishing and selling water shall re-
port the diameter in inches of mains, length of cast iron mains,
length of steel and wrought iron mains, the depth laid and the
kind of soil or rock excavated, the age and cost per foot, includ-
ing paving, kind of paving, and total cost of said mains: the
number, size, age and cost of each gate installed, and the total
cost of gates installed; the number, size, age and cost of each
hydrant, and the total cost of hydrants installed; the number,
diameter in inches, length in feet, cost per foot, including pav-
ing, of each service, and the total cost of service.

5. Railway companies, which, in addition to operating a
railroad, also sell heat, light or power within this State, shall
come within the provisions of this act. The value of the plant
of each such company shall be apportioned as between its heat-
ing, lighting and power business on the one hand, and its rail-
road business on the other, upon the basis of its gross receipts
from each department, and each such company shall segregate
its gross receipts from the sale of heat, light and power from
its gross receipts from its railroad, and report its gross receipts
from the same of heat, light and power to the State corporation
commission, and pay the property and franchise tax as herein
provided.

Sec. 3614. The State tax on the intangible personal prop-
erty (other than bonds issued by counties, cities and towns or
other political subdivisions of this State) owned by every cor-
poration doing in this State the business of furnishing water or
heat, light and power, whether by means of electricity or gas,
shall be at the rate of sixty-five cents on every hundred dollars
of the assessed value thereof, the proceeds of which shall be ap-
plied to the expenses of the government, and upon all such in-
tangible personal property there may be local levies at the rate
authorized by law, however, such rates not to exceed thirty
cents on every one hundred dollars of the assessed value thereof,
the proceeds of said local levies to be applied, as is provided
by law.

The State tax on the money of every corporation doing in
this State the business of furnishing water or heat, light and
power, whether by means of electricity or gas, shall be twenty
cents on every one hundred dollars assessed value thereof, one-
half of which shall be applied to the support of the government
and one-half of which shall be applied to the support of the
public free schools of this State, and there shall be no local levies
assessed on such money.

The State tax on bonds issued by counties, cities and towns
or other political subdivisions of this State, owned by every cor-
poration doing in this State the business of furnishing water
or heat, light and power, whether by means of electricity or gas,
shall be at the rate of thirty-five cents on every one hundred
dollars, assessed value thereof, the proceeds of which tax shall
be applied to the payment of the expenses of the government.

The State tax on the real estate and tangible personal prop-
erty of every corporation doing in this State the business of fur-
nishing water or heat, light and power, whether by means of
electricity or gas, shall be at the rate of ten cents on every one
hundred dollars, assessed value thereof, the proceeds of which
shall be applied to the support of the public free schools of this
State, and on such real estate and tangible personal property
there shall be local levies at the same rate or rates as are as-
sessed upon other real estate and tangible personal property, lo-
cated in such localities, and proceeds of which local levies shall
be applied as is provided by law.

Every corporation coming within the provisions of this and
the preceding section shall pay to the State an annual State
tranchise tax equal to three-fourths of one per centum of its
gross receipts, for the privilege of exercising its franchises in
this State, which, with the taxes hereinbefore provided for, shall
be in heu of all State taxes or license charges whatsoever upon
the franchises of such corporations, and the shares of stock is-
sued by it, and upon ail its property as hereinbefore provided,
that nothing herein contained shall exempt such corporation
from the annual fee required by section one hundred and fifty-
seven of the Constitution, or from assessments for street and
other local improvements, which shall be authorized by law, nor
from the county, city, town, district or road levies: provided,
that any city or town may impose a license tax upon such corpo-
ration for the privilege of doing business therein, which shall
not exceed one-half of one per centum of the gross receipts of
such business accruing to such corporation from said business
in such city or town; and, provided, further, that from the
amount of any such license tax there shall be deducted any sum
or sums paid by such corporations to such city or town as a mer-
chant’s license tax, and license taxes; and provided, further,
that nothing herein contained shall annul or interfere with or
prevent any contract or agreement by ordinance between such
corporations and municipalities as to compensation for the use
of the streets or alleys or such municipalities by such corpora-
tions.

The real and personal property of such corporation, other
than its franchise, shall be assessed on the valuation fixed by the
State corporation commission with county, city, town, district,
and road levies, at the same rate as real and personal property
of natural persons are assessed with such levies.

No State tax, county, city, town, district or road levy shall be
laid on the net income of any such corporation, nor shall any
county, city, town, district or road levy be laid on the gross
receipts of any such company.

All taxes and levies shall, until paid, be a lien upon the prop-
erty within this State of the corporation owning the same, and
take precedence of all other liens or encumbrances.

Any such corporation, or the State or any county or city,
at the instance of the attorney general of the State, or of the
Commonwealth’s attorney for any county or city aggrieved by
the assessment and ascertainment of such taxes, may, within
thirty days after receiving a certified copy thereof, apply for
relief to the circuit court of the city of Richmond. Notice of the
application setting forth the grounds of complaint, verified by
affidavit, if the appeal be taken by any such corporation, shall
be served on the State corporation commission, and on the at-
torney general, whose duty it shall be to represent the Common-
wealth, or if the appeal be taken by the State or any county
or city, notice of the application, setting forth the grounds of
complaint, shall be served on such corporation. If the court be
of the opinion that the assessment or tax is excessive, it shall
reduce the same, but if of the opinion that it is insufficient, it
shall increase the same. Unless the applicant pay the taxes
under protest when due, the court, if the decision is adverse to
the applicant, shall, in disallowing the application, give judg-
ment against it for the taxes assessed by the State corporation
commission and for a sum by way of damages, equal to interest
at the rate of one per centum per month upon the amount of
the taxes from the time the same were payable. If the decision
is in favor of such corporation, in whole or in part, appropriate
relief shall be granted, including the right to recover any excess
of taxes that may have been paid with legal interest thereon.
and the legally taxable cost of said application from the State
or local authorities, or both, as the case may be, the judgment
to be enforceable by mandamus or other proper process issuing
from the court finally adjudicating the application. If the deci-
sion be in favor of the State or any county or city, appropriate
relief shall be granted, and the court shall enforce its judgment
by mandamus or other proper process.

The Supreme court of appeals may, subject to the provisions
of article six of the Constitution, allow a writ of error either

arty.
pe S. All acts and parts of acts inconsistent with this act are
hereby repealed.