CHAPTER 131

AN ACT to levy and provide for the collection of taxes on certain
oysters; to provide how such tax shall be enforced; to author-
ize the Potomac River Oyster Commission to adopt and en-
force certain rules and regulations; to prohibit certain acts
and provide penalties for violations; and to repeal certain

acts.
[H 1}

Approved March 9, 1950

Be it enacted by the General Assembly of Virginia:

1. § 1. Levy and collection of oyster tax.—A tax of five cents
per standard tub of oysters is hereby levied on each such tub of
oysters taken from the Potomac River under a license issued by
the Potomac River Oyster Commission. Such tax shall be paid
by the licensee and the buyer of such oysters shall be liable for
the collection thereof and the payment to the Commission, but
not both. The Commission shall provide for the collection of such
tax. The gross proceeds of such tax shall be divided equally be-
tween the States of Maryland and Virginia. The share of the
proceeds to which each State shall be entitled shall be paid into
the respective general fund of each State.

§ 2. After due notice and a hearing by the Commission, the
license of any person who is liable for the payment of such tax
may be revoked for failure or refusal to pay such tax. Each such
revocation shall be for a period to be fixed by the Commission. In
addition to such revocation, legal action may be instituted by the
Commission for the collection of any such tax in arrears and no
license shall be issued to any person who is in arrears as to such
tax. It shall be unlawful to fail or refuse to pay the tax levied
hereby and violations shall be subject to the penalties herein pro-
vided.

§ 3. The Commission is authorized to adopt such rules and
regulations as are necessary to provide for the collection of the
tax hereby imposed and all such rules and regulations so adopted
shall be reproduced and sent each licensee of the Commission and
given such other publicity as the Commission deems proper. The
Commission is specifically authorized to prohibit the indiscrimi-
nate selling and buying of oysters on the Potomac River and if it
so provides it shall specify a minimum of five points at which
oysters therefrom may be sold or bought. It shall be unlawful to
buy or sell any such oysters at any place other than one designated
by the Commission.

§ 4. Each person buying or selling oysters taken from the
Potomac River shall keep such reasonable records as the Commis-
sion may specify and as will enable the tax due to be ascertained
and collected. It shall be unlawful to fail or refuse to keep the
records required by the Commission and violations shall be pun-
ished as herein provided.

§ 5. Jurisdiction and Penalties.—Any citizen of either State
who violates the laws which the Commission is empowered to en-
force shall be considered guilty of violating the laws of the State
of which he is a citizen and shall be prosecuted according to such
laws in the appropriate court of his State. Any person who violates
any of the provisions of the laws which the Commission is em-
powered to enforce shall be fined not less than one hundred dollars
nor more than five hundred dollars for the first offense, and not
less than two hundred dollars nor more than one thousand dollars
for the second and each subsequent offense. Provided, that no per-
son shall be deemed to be a second or subsequent offender if such
person has not been fined within a period of three years for vio-
lating any of the laws which the Commission is empowered to
enforce. Furthermore, a third conviction within a period of three
years shall operate as a revocation of the license of such convicted
person and the court shall upon such conviction require the guilty
party to forthwith surrender his license and shall notify the Com-
mission of its action. No license thus revoked shall again be issued
to such an offender until such a time as may be determined by the
Commission.

§ 6. All acts and parts of acts in conflict herewith are re-

pealed to the extent of such conflict. Provided, however, that noth-
ing herein shall be deemed to alter, amend, abridge or repeal any
of the provisions of the Compact of March 28, 1785.
2. An emergency existing, this act shall become effective im-
mediately upon its passage, provided the State of Maryland has en-
acted similar legislation, or when the State of Maryland does
enact similar legislation, and shall remain effective so long as
similar legislation exists in both States. Provided further, however,
that under no circumstances shall this act become effective until
the Potomac River Oyster Commission has been created by the
legislatures of both States.