CHAPTER 462

An Act to amend and reenact § 58-888.19 of the Code of Virginia,
relating to taxes imposed on forest products severed from land owned
by the State or by the United States, so as to except certain forest
wroducts from such tax.

[H 365]

Approved April 1, 1952

Be it enacted by the General Assembly of Virginia:
1. That § 58-838.19 of the Code of Virginia be amended and reenacted
as follows:

§ 58-838.19. The tax imposed by this chapter shall apply also to
any forest products severed from land owned either by this State or the
United States, where the forest products severed enter commercial chan-
nels of trade for competitive markets, except forest products severed from
land owned by this State and used by State educational institutions for
experimentation in and teaching of forestry and severance is necessary
for or incidental to such experimentation and teaching.