Chap. 266.—An ACT to amend ana re-enact section 6 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 189 of the Constitution, approved April 16, 1903, and
acts amendatory thereof. (H B 314)

Approved March 15, 1924.

1. Be it enacted by the general assembly of Virginia, That section
six of an act entitled an act to raise revenue for the support of the gov-
ernment 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 six-
teenth, nineteen hundred and three, and acts amendatory thereof, be
amended and re-enacted so as to read as follows:

Section 6. The classification under schedule B shall be as follows:

(1) The aggregate number of horses, mules, asses and jennets, and
the value thereof. .

(2) The number of cattle, and the value thereof.

(3) The number of sheep and goats, and the value thereof.

(4) The number of hogs, and the value thereof.

(5) The aggregate number and value of all automobiles, motor
trucks, motorcycles, and all other motor vehicles.

(6) The aggregate value of all animal drawn vehicles and bicycles.

(7) The aggregate value of all farming implements and tools of
mechanics.

(8) The aggregate value of all felled timber, ties, poles, cord wood,
bark, and other timber products, and all agricultural products, in the
hands or possession, legal or constructive, of a purchaser, provided that
grain, tobacco and other agricultural products in the hands of a pro-
ducer of the same are hereby declared exempt from taxation as property
under this schedule.

(9) The aggregate value of all household and kitchen furniture,
including gold and silver plates, plated ware, watches and clocks, sewing
machines, refrigerators, automatic refrigerating machinery, vacuum
cleaners, and all other household machinery, books, firearms and weap-
ons of all kinds.

(10. The aggregate value of all pianos, organs, victrolas, phono-
graphs, and records to be used therewith, and all other musical instru-
ments of whatever kind, radio instruments and equipment.

(11) The aggregate value of all oil paintings, pictures, statuary,
curios, articles of virtu and works of art.

(12) The aggregate value of all diamonds, cameos, or other precious
stones, and all precious metals used as ornaments or jewelry.

(13) The aggregate value of all boats or water craft under five
tons burthen used for business or pleasure.

(14) The aggregate value of all ships, tug boats, barges, boats, or
other craft of five tons burthen or over and all other floating property
not required to be assessed by the State corporation commission, used
for business or pleasure, together with their tackle, rigging, furniture,
and all else that pertains to them, or of any share or interest therein,
though the said boats or other water craft or any one of them may not
be at the time of the assessment. in the waters of the State of Virginia.

(15) The aggregate value of all other tangible personal property
not herein specifically enumerated, including the value of all seines,
pound nets, fykes, weirs and other devices for catching fish, and the ag-
gregate value of all toll bridges, turnpikes and ferries, except steam ferries
owned and operated by a chartered company, and the value of all poles,
wires, switch-boards, et cetera, telephone or telegraph instruments,
apparatus, et cetera, owned by any person, firm, association or company
not incorporated.

2. This act shall become effective on the first day of January, nine-
teen hundred and twenty-five.