Chap. 37.—An ACT to amend and re-enact sections 18, 72, 110, and
111 of chapter 1 of an act entitled an act to provide for the assess-
ment of taxes on persons, property, and incomes, and imposing taxes
thereon for the support of the government and public free schools,
and to pay the interest on the public debt, and to provide for the mode
of applying for licenses to transact any business in this state, and pre-
scribing the amount to be paid as a condition precedent to the right
to transact such business, approved March 15, 1884.

Approved September 1, 1884.

1. Be it enacted by the general assembly of Virginia, That
sections thirteen, seventy-two, one hundred and ten, and one
hundred and eleven of chapter one of an act approved March
fifteen, eighteen hundred and eighty-four, entitled an act to
provide for the assessment of taxes on persons, property,
and incomes, and imposing taxes thereon for the support of
the government and public free schools, and to pay the inter-
est on the public debt, and to provide for the mode of apply-
ing for licenses to transact any bnsiness in this state, and
prescribing the amount to be paid as a condition precedent
to the right to transact such business, be amended and re-en-
acted so as to read as follows:

§ 13. On every deed not exempt by law admitted to record,
and on every contract relating to real estate, whether it be a
deed or not, which is admitted to record, the tax shall be
fifty cents; where the consideration of the deed, or value of
the property conveyed, exceeds three hundred dollars, and
does not exceed one thousand dollars, the tax shall be one
dollar; and where the same exceeds one thousand dollars, an
additional tax of ten cents on every hundred dollars, or frac-
tion of one hundred dollars, of such consideration, or the
value of the property in excess of one thousand dollars; but
any deed, will, or contract, may be recorded in the same office,
when the records containing such deed, will, or contract, has
been destroyed by fire or otherwise, free of the state tax:
provided that but one tax shall be collected on any deed
or contract; but the tax on each deed of release shall be
only fifty cents, and on deeds of trust or mortgages, the
tax shall be assessed and paid upon the amount of bonds or
other obligations secured thereby: and provided further, that
on deeds of trust or mortgages upon the works and property
of railroad and other internal improvement companies, lying
parily in this state and partly in another state, the tax shall

e. upon such proportion of the consideration as the portion
of the line, property, and works of such company in this
state, bears to the whole of the line, property, and works of
such company conveyed by such deed: and provided further,
that no tax shall be collected for the recordation of papers
authorized by the act approved twelfth of February, eighteen
hundred and seventy-six, to be recorded in the office of the
register of the land office: and provided further, that upon
any deed of partition among joint tenants, tenants in com-
mon, or co-parceners, the tax shall be fifty cents.

§ 72. Every person who shall engage in keeping an eating-
house, shall pay for the privilege the sum of twenty-five dol-
lars; and in every case where the annual rental value is equal
to one hundred dollars per annum, and less than one thou-
sand dollars, he shall pay an additional sum of eight per
centum on the annual rental value thereof; and on the annual
rental value in excess of one thousand dollars and under two
thousand dollars, five per centum, to be ascertained in the
Manner provided in section seven of chapter two of this act.

§ 110. Any person who shall sell or offer for sale, manu-
factured implements or machines by retail, other than sewing
machines, unless he be the owner thereof, and duly licensed
as a merchant, or takes orders therefor, on commission or
otherwise, shall be deemed to be an agent for the sale of
manufactured articles, and shall not act as such without
taking out a license therefor. No such person shall, under
his license as such, sell or offer to sell such article through
the agency of another; but a separate license shall be required
for any agent or employee who may sell or offer to sell such
article for another. For any violation of this section, the
person offending shall pay a fine of not less than fifty dollars
nor more than one hundred dollars for each offence.

§ 111.’Every agent for the sale of manufactured imple-
ments or machines other than sewing machines, shall pay for
the privilege of transacting such business, the sum of thirty
dollars, and this shall give to any party licensed under ‘this
section the right to sell the same within the county or cor-
poration in which he shall take out his license, and if he shall
sell or offer to sell the same in any other of the counties or
corporations of the state, he shall pay an additional sum of
ten dollars in each of the counties or corporations where he
may sell or offer to sell the same: provided that any person
who shall pay an annual tax to the commonwealth upon
capital actually employed by him in the manufacture of the
articles or machines mentioned in this section, of not less
than thirty dollars per annum, may, without anything fur-
ther being paid for the privilege by himself or his agents,
employ agents to sell said articles or machines manufactured
by him in any of the counties or corporations of the state;
and the certificate of the treasurer of the county or corpora-
tion in which said tax shall be paid by such person on the
capital so employed by him in the manufacture of such articles
or machines, shall be evidence of the fact and the amount of
the tax so paid by him to the state thereon.

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