CHAPTER 618

An Act to amend the Code of Virginia by adding a new section numbered
58-412.2, to provide that certain processors of poultry are subject to

the tax on capital.
frr AaQ.
Be it enacted by the General Assembly of Virginia: .

1. That the Code of Virginia be amended by adding a new section num-
bered 58-412.2 as follows:

§ 58-412.2. Any person, firm or corporation who or which processes
poultry to a product ready for human consumption, except for cooking,
in a process in which machinery or mechanical devices, or both, play a
material or significant part, and who or which sells such products to
customers, subject to wholesale merchants license taxation shall be tax-
able on capital under § 58-418.