Chap. 413.—An ACT to amend and reenact Section 35-e of the Motor Vehicle
Code of Virginia, relating to taxes and license fees on certain motor tT 599]

Approved April 1, 1948

Be it enacted by the General Assembly of Virginia:

1. That section thirty-five-e of the Motor Vehicle Code of Virginia
be amended and reenacted as follows:

Section 35-e. Taxes and license fees imposed by cities and towns.—
Except as hereinafter otherwise provided, incorporated towns and cities
and counties having a population in excess of two thousand inhabitants
a square mile according to the last preceding United States census, may
levy and assess taxes and charge license fees and taxes upon vehicles,
except license fees and taxes-upon vehicles used by a dealer or manu-
facturer for sales purposes, and except vehicles used by common car-
riers of persons or property operating between cities and towns in this
State and not in intra-city transportation. Such license fees and taxes
shall be charged, imposed and assessed in such manner, on such basis, and
for such periods, as the proper authorities of such counties, incorporated
towns and cities may determine, and subject to proration for fractional
periods of years in the same manner as prescribed in section thirty-five-b,
but the amount of the license fees and taxes imposed by any such
county, city or town on any class of vehicles shall not be greater than
the amount of license tax imposed by the State on vehicles of like class.

No such county, city or town shall impose any taxes or license fees
upon any vehicle on which similar taxes or fees are imposed by the
county, city or town of which the owner of such vehicle is a resident;
nor shall more than one county, city or town impose any such license fee
or tax on the same vehicle. Nor shall any such county, city or town
impose taxes or license fees upon any vehicle belonging to any person
who is not a resident of-such county, city or town, when used exclusively
for pleasure or personal transportation and not for hire, or for trans-
porting into and within such county, city or town, for sale in person or by
his employees of wood, meats, poultry, fruits, flowers, vegetables, milk,
butter, cream or eggs produced or grown by him, and not purchased
by him for sale, or both such purposes, provided, that such vehicle is
not used in said county, city or town in the conduct of any business or
occupation other than those herein set out.