CHAP. 95.—An ACT to prescribe the mode of applying for and
obtaining a license (other than a license for which the certifi-
cate of a court is required by law before it is granted), the tax
on which, but for this act, would be fifty dollars or more were
it issued for the period of one year.

Approved February 223, 1890.

1. Be it enacted by the general assembly of Virginia,
That a license (other than alicense for which the certifi-
cate of a court is required by law before it can be
granted) the tax on which, but for this act, would be fifty
dollars or more were it issued for the period of one year,
shall be issued for the period of three months or less, and
shall expire on the thirty-first day of July, the thirty-first
day of October, the thirty-first day of January, or the
thirtieth day of April, whichever shall happen first after
it 18 issued, and the tax for such license shall be one-
fourth of the sum that, but for this act, would be the tax
were such license issued for one year: provided, that
where the license is for less than three months the amount
of the tax thereon shall be abated proportionately with
the amount chargeable for three months, unless the
license is of such character that no abatement thereon is
allowable. :

2. Under this act licenses shall be granted and the tax
paid as follows: application for such licenses shal] be made
in writing to the commissioner of the revenue of the
county or corporation wherein the business is to be con-
ducted, in which shall be stated the name and residence
of the applicant, the nature of the business, employment
or profession for the pursuit of which the license is re-
quired, the place where such business, employment, or
profession is to be prosecuted, and the amount which, but
for this act, would be the tax for such license were it
issued for the period of one year, accompanied by the
certificate of the treasurer of such county or corporation
that said amount has been deposited-with him by the
applicant in gold or silver coin, United States treasurer
notes, or national bank notes.

38. Upon receipt of such application, the commissioner
of the revenue, if satisfied of its correctness, shall make
and sign the following endorsement thereon: “I find
the within application in due form, and accompanied
by the certificate of the treasurer (of the county or cor-
poration ), that the amount of————dollars in gold or sil-
ver coin, United States treasury notes or national bank
notes has been deposited with him.” The application so
endorsed shall be filed by the commissioner of the reve-
nue in his office, and a duplicate thereof delivered to the
applicant. Such duplicate shall constitute a license to
prosecute the business, employment, or profession therein
named.

4. Should the corporation, company or person to whom
a license has been granted under this act, which expires
on the thirty-first day of July, the thirty-first day of
October, or the thirty-first day of January, desire, upon
the expiration of such license, to procure another for the
period of three months the commissioner of the revenue
may issue such license, subject to the provisions of the
preceding sections of this act.

5. When coupons are tendered in payment of licenses
under this act the proceedings shall be the same as are pre-
scribed by the code of Virginia in respect to proceedings
to be had when coupons are tendered in payment of
licenses.

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