Chap. 228.—An ACT to amend section 194 of the Tax Code of Virginia with
reference to pistol dealers, as heretofore amended. fH B 164]

Approved March 23, 1932

1. Be it enacted by the general assembly of Virginia, That section
one hundred and ninety-four of the Tax Code of Virginia, as hereto-
fore amended, be amended and re-enacted so as to read as follows:

Section 194. Pistol dealers——Every person, firm, or corporation
engaged in the business of selling pistols at retail shall pay for such
privilege a special license tax of five dollars per annum. Every license
issued under this section shall expire on the thirty-first day of Decem-
ber of each year. No license issued under this section shall be prorated.