Chap. 443.—An ACT to impose a tax on corporations chartered and organized as
social clubs desiring to keep liquors at their club-house or other place of meet-
ing, to be sold or given away to the members of the corporation, for the support
of the government and public free schools and to pay the interest on the public
debt, and to prescribe the mode of paying such tax and penalty for its non-pay-
ment; to define the privileges of such clubs and to prescribe in what cases their
charters may be revoked.

Approved February 28, 1898.

1. Be it enacted by the general assembly of Virginia, That any cor-
poration chartered and organized as a social club not now subject to the
Ncense laws of this state which shall desire to keep on hand at their
club-house or other place of meeting wines, ardent spirits, malt liquors,
or any mixture thereof, alcoholic bitters or bitters containing alcohol, or
fruits preserved in ardent spirits, to be sold, directly or indirectly, or
given away to the members of such corporation, shall, on or before the
thirtieth day of April in each year, pay to the treasurer of the county
or corporation wherein the club-house or other place of meeting of such
corporation is located a tax equal to one dollar for every person who has
been a member of such corporation during the preceding year, but the
tax shall be one-half of said amount when malt liquors only are sold or
given away at such club. Unless and until the said tax has been paid
any person concerned in keeping such wines, ardent spirits, malt liquors,
or any mixture thereof, alcoholic bitters, bitters containing alcohol, or
fruits preserved in ardent spirits, and selling, directly or indirectly, or
giving away the same, or any part of the same, to any member or mem-
bers of such corporation shall be deemed guilty of a misdemeanor, and
on conviction thereof shall be fined not less than twenty dollars, or, in
the discretion of the court or jury trying the case, imprisoned not more
than six months, or both.

2. Any such corporation organized after the passage of this act, de-
siring to keep wines, ardent spirits, malt liquors, or any mixture
thereof, alcoholic bitters, or bitters containing alcohol, or fruits pre-
served in ardent spirits, at their club-house, or other place of mecting,
to be sold directly or indirectly, or given away to the members of such
corporation, shall, before doing so, pay a tax equal to a proportionate
part of the above-named amounts respectively, for each member of the
corporation which shall bear such proportion to the whole annual tax
as the space of time between the organization of such corporation and
the following thirtieth of April bears to the whole year, and such corpo-
ration shall thereafter and for succeeding years pay the annual tax pre-
scribed in the foregoing section.

3. Any corporation chartered and organized as a social club, and paying
the tax above described, shall be entitled to distribute and dispense
wines, ardent spirits, malt liquors, or any mixture thereof, alcoholic
bitters, or bitters containing alcohol, or fruits preserved in ardent
spirits, or malt liquors only, as the case may be, to and among its
members, without obtaining any license or paying any other or further
tax, either state, municipal or county, for the said privilege than is
above described: provided, that the said corporation is organized and
conducted as a bona fide social club; and provided further, that no
person or corporation shall be entitled by the payment of the tax above
prescribed to conduct the business of a wholesale or retail liquor
dealer, for which a license is required under the existing laws of this
state: provided, however, no such club shall hereafter be permitted or
chartered in any county or district where local option prevails.

4. Upon complaint of any person that any such corporation so char-
tered as a social club is being conducted, or has been conducted, for the
purpose of violating or evading the laws of this state regulating the
licensing and sale of liquors, and after service of such complaint on such
corporation at least ten days before the hearing of said complaint the
court of the county or corporation wherein is located its place of busi-
ness or mecting shall inquire into the truth of said complaint; and if
the said court or judge in vacation shall adjudge that the said corpora-
tion is being conducted or has been conducted for the purpose of vio-
lating or evading the laws of the state regulating the licensing and sale
of liquors, the chartered rights and franchises of said corporation shall
cease and be void without any further proceeding; and the said corpora-
tion and all persons concerned in the violation or evasion of said law
shall be subject to the penalties prescribed therein, and in case of an
appeal from said judgment the said corporation shall not, during the
pendency of such appeal, sell or give away any wines, ardent spirits,
malt liquors or any mixture thereof, alcoholic bitters, or bitters contain-
ing alcohol, or fruits preserved in ardent spirits, under a penalty equal
to that provided in the first section of this act.

». The word members wherever used in this act shall not apply to any
person under the age of twenty-one years.

6. Provided, however, that no corporation chartered and organized as
a social club shall be deemed to be such and entitled to the: privileges of
this act, unless annually on the first day of the April term of the county
or corporation court of the county or corporation wherein such club is,
the president or secretary of such club shall exhibit in open court a list
of the active members of such club on that day and shall satisfy the
court that such membership exceeds thirty bona fide members and that
such organization is a bona fide social club and not an organization
created or conducted for the purpose of violating or evading the laws of
this state reculating the licensing and sale of liquors.

7. This act shall be in force on and after April thirtieth, eighteen
hundred and ninety-eight.