Chap. 517.—An ACT to amend and re-enact section 12 (relating to tax on
wills and administration) of an act approved March 6, 1890, entitled an act
to provide for the assessment of taxes on persons, property, and incomes,
and on licenses to transact business, and imposing taxes thereon for the
support of the government and public free schools, and to pay the interest
on the public debt, and prescribing the mode of obtaining licenses to sell
wine, ardent spirits, malt liquors, or any mixture thereof, in cases where
a court certificate is necessary.

Approved February 26, 1900.

1. Be it enacted by the general assembly of Virginia, That section
twelve (relating to tax on wills and administration) of an act approved
March sixth, eighteen hundred and ninety, entitled an act to provide for
the assessment of taxes on persons, property, and incomes, and on licenses
to transact business, and imposing taxes thereon for the support of the
government and public free schools, and to pay the interest on the
public debt, and prescribing the mode of obtaining licenses to sell wine,
ardent spirits, malt liquors, or any mixture thereof, in cases where a
court certificate is required, be amended and re-enacted so as to read as
follows:

§ 12. On the probate of every will or grant of administration, not
exempt by law, there shall be a tax of one dollar, where the estate, real
or personal, or mixed, passing by such will or by intestacy of the de-
cedent, shall not exceed one thousand dollars, and for every additional
one hundred dollars, or fraction of one hundred, an additional tax of
ten cents; and no one shall be permitted to qualify and act as executor
or administrator until said tax shall have been paid. When an estate
is committed to a sheriff to be administered, he shall be required to pay
said tax as soon as sufficient assets of said estate shall have come into
his hands: provided, that said tax shall be charged only upon the value of
such estate, real, personal, or mixed, the legal situs of which for taxation
was in Virginia during the lifetime of the decedent.

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