Chap. 388.—An ACT to Amend an Act Imposing a Tax on Oysters, ap-
proved March 15th, 1871.

Approved April 5, 1872,

1. Be it enacted by the general asembly of Virginia, That the
first section of an act imposing a tax on oysters, approved
March the fifteenth, eighteen hundred and seventy-one, be
amended and re-enacted so as to read as follows:

Be it enacted by the general assembly, That every citizen of
this state, being owner, master, commander, hirer or borrower
of any vessel, cat boat, skiff or oyster craft, used or employed
in taking oysters with ordinary oyster tongs, shall pay a tax of
fifty cents on every one hundred dollars worth of oysters so
taken, to be estimated as follows: Under one ton, one dollar
and fifty cents; one to one and a half tons, two dollars and
fifty cents; over one and a half and not over two, three dol-
lars ; over two and not over two tons and a half, three dollars
and seventy-five cents ; over two and a half and not over three
tons, four dollars and fifty-cents; over three and not over four
tons, five dollars ; over four and less than five tons, six dollars ;
and all vessels of five tons and upwards, one dollar and fifty
cents per ton. Before a certificate of assessment and payment
is issued by the inspector, said master, commander, owner,
hirer of borrower of such vessel or craft shall pay the pre
scribed amount, for which the inspector shall issue a certificate
of assessment and payment, authorizing the party to take,
carry and deal in oysters on his said craft for one year from
date. The tonnage of vessels or boats under custom house
measure shall be ascertained by dividing the product of the
length, breadth and depth of the boats over all or top measure-
ment by one hundred. Said party so receiving such certificate
shall state the number of hands to be employed on his craft,
which shall be inserted in the certificate of assessment and
payment. He shall make quarterly returns, on oath, on o1
before the fifth day of each third month to the inspector or
deputy inspector, from whom he obtained such certificate o:
assessment and payment in proper form, to be prescribed by
the inspector, the number of bushels of oysters taken on said
vessel or craft, and the amounts received for them. The
inspector may require other testimony as to the amount re
ceived and oysters taken: provided, if the party can prove at
the end of the year, to the satisfaction of the inspector, tha
he has taken a less amount of oysters than he has been assessec
with, and paid for according to the foregoing assessment, he
shall be entitled to an abatement between the amount paid anc
the just tax on the amount taken, and upon the certificate o
the inspector the auditor shall issue his warrant in favor of th
party for the amount out of any money not otherwise appro
priated ; but the party shall not be entitled to any considera
tion for abatement unless he make his returns to the inspecto
as hereinbefore provided.
Any owner, master or commander of any vessel or oyster craft,
who is a resident of this state, desiring to take oysters with
dredge or other instrument than ordinary oyster tongs, shall
obtain a license so to do, and shall pay four. dollars per ton on
the capacity of the vessel so used or employed, which license
shall authorize said owner, master or commander to take oys-
ters for one year from date, with other instruments than ordi-
nary oyster tongs, subject to the restrictions imposed by law,
and to carry said oysters to the markets of this or other states
free of other charge on said vessel. In addition to the forego-
ing tax, any person who takes or catches, or assists in any way
in taking or catching oysters from their natural beds or rocks,
except cullers under sixteen years of age, either by dredge or
dredges, or scrapers, for sale or to plant, shall obtain a license
to do so from the inspector of his district, or county or cor-
poration, for which said license he shall pay the sum of six
dollars and a fee of twenty-five cents to the collector, which
license shall authorize him to take oysters in the public waters
of this commonwealth, where dredging or scraping is allowed
by law for one year: provided, that the captain of any vessel
engaged in dredging or scraping can, if he deems it proper,
to take a license for his crew in his own name at the following
rate for vessels: under five tous, three men; from five to ten
tons, four men; from ten to fifteen tons, six men; from fifteen
to twenty tons, seven men; and for all vessels over twenty
tons, eight men.

Said license shall permit the captain to employ any citizen of
the state on his vessel for one year without further tax, any
citizen of the state desiring to carry, buy and deal in oysters
shall first obtain a license and pay a tax of two dollars per ton
on the capacity of the vessel so used or employed, which l-
cense shall authorize said party to carry, buy and deal in oys-
ters for one year from date either in the market of this state
or out of the state: provided that, if the party desires to pur
chase only a single cargo, he shall be allowed to do so by pay-
ing in advance to the inspector one cent per bushel cn the ca-
pacity of his vessel, allowing on estimating said vessel to carry
twenty-five bushels for every one hundred feet cubic measure.
The inspector under any of the provisions of this section shall
register the boat or vessel and place on each, in some conspicu-
ous place, a number twelve inches long in black above the dou-
ble reef of the main sail, and on the jib above the bonnet on
the opposite side to the number on main sail, to correspond
with the number of the license: provided, that nothing herein
contained shall be so construed as to compel any citizen of this
state, who is employed as a hired laborer by the month or day
upon any oyster boat or craft engaged in drudging, and who
has no direct interest in the amount of oysters taken and sales
derived therefrom, to pay the aforesaid tax of six dollars.

Any person violating any of the provisions of this section
shall forfeit and paya fine of not less than ten nor more than fifty
dollars for each and every offence, and the boat or vessel em-
ployed shall be seized and held subject to the penalties in-

curred.
2. This act shall be in force from its passage.