Chap. 337.—An ACT to amend and re-enact the Tax Code of Virginia by add-
ing thereto a new section, to be known as section 18514, relating to license
tax on dealers in carload lots of horses. [S B 304]

Approved March 21, 1928

1. Be it enacted by the general assembly of Virginia, That the
Tax Code of Virginia be amended and re-enacted by adding a new
section thereto, to be known as section one hundred and eighty-five and
one-half, which shall be as follows:

Section 18514. Any person having no regularly established place
of business in this State who shall bring into any county, city or town
in this State horses or mules by the carload, or number of horses or
mules equivalent to a carload for sale in such county, city or town,
shall be assessed with a license tax amounting to two hundred and
fifty dollars for each carload of horses or mules he shall so bring in
and offer for sale; and before any such dealer shall sell, or offer for
sale, any horse, or horses, or mule, or mules, brought in as aforesaid,
he shall obtain a license therefor from the commissioner of the revenue
of such county, city or town, and pay the treasurer thereof such license
fee.