CHAP. 415.—An ACT to prevent frauds upon the commonwealth,
and the holders of her securities, in the collection and disbursement
of revenue; and to repeal section 112 of an act approved March 15,
1884, entitled an act to provide for the assessment of taxes, &c.;
and to repeal an act approved February 7, 1884, entitled an act to
regulate the granting of licenses, &c.; and to repeal an act approved
February 25, 1884, entitled an act to regulate granting of license, &c.

Approved March 4, 1886.

. Be it enacted by the general assembly of Virginia, That
every person or firm, partnership or association, express, tele-
graph, telephone, and every incorporated company, which now
is or may be required to obtain a license, in order to do busi-
ness in this state, desiring to obtain such license, shall make ap-
plication therefor, in writing, to the commissioner of the reve-
nue of the county or corporation wherein such business is pro-
posed to be conducted, or to the auditor of public accounts, in
such cases as he is authorized by law to issue a license, in which
application it shall be stated the nature of the business, the re-
sidence of the applicant, the place where it is proposed to con-
duct such business, the amount of the assessment prescribed by
law as a condition precedent to the issuing of such license, ac-
companied by the certificate, in writing, by the treasurer of the
county or corporation wherein such business is proposed to be
conducted, stating that said amount, in coin, legal tender notes,
or national bank bills, has been deposited with him by said ap-
plicant: provided, however, in such cases as the auditor of pub-
lic accounts is authorized by law to issue licenses, such deposit
as herein provided for shall be made with him at the time such
application is.presented, instead of with the treasurer: provided,
that if such applicant shall make tender of any papers or instru-
ments, in print, writing, or engraving, purporting to be cou-
pons detached from bonds of the commonwealth, issued under
the act approved thirtieth day of March, eighteen hundred and
seventy-one, entitled an act to fund the public debt, or under
the act approved March twenty-eighth, eighteen hundred and
and seventy-nine, entitled an act to provide a plan of settlement
of the public debt, in payment of any such assessment pre-
scribed by law, the treasurer or auditor, as the case may be, to
whom such tender is made, shall receive such coupons for iden-
tification and verification, in accordance with the provisions of
act of assembly, approved January fourteen, eighteen hundred
and eighty-two, entitled an act to prevent fraud upon the com-
monwealth, and the holders of her securities in the collection
and disbursement of revenues. But no license shall issue, nor
shall the applicant therefor have the right to conduct any busi-
ness, or pursue any profession, trade or calling, for which such
license is required by law, unless and until the said coupons
shall have been verified in the manner prescribed by said act of
fourteenth January, eighteen hundred and eighty-two.

S 2. Upon receipt by the commissioner of the revenue or au-
ditor, as the case may be, of an application of a person or firm,
partnership or company, who has complied with the foregoing
section, he shall endorse said application, as follows: I find the
within application correct and in due form, and accompanied
with the certificate in writing of the treasurer of the county or
corporation; that the sum of dollars in gold or silver coin,
or United States treasury or national bank notes, has been de-
posited with the said treasurer; or that coupons have been
tendered by the applicant, and verified as required by the first
section of this act; or that the same accompanied the applica-
tion and was deposited with the auditor, as the case may be, to
which endorsement he shall sign his name and file said applica-
tion in his office, furnishing the applicant with a duplicate copy
of the same. If it shall appear that all the provisions of this
act have been complied with, then the court or person having
authority to grant or issue such license, may hear the applica-
tion, and if in due form, may grant such license: provided, that
in case such license shall be refused, such refusal shall be en-
tered upon such application and the same returned to the ap-
plicant, who, upon presenting said application, endorsed with
such refusal, to the officer with whom the deposit was made,
shall have the same returned to him by the said officer.

§ 4. No application for a license to do any business or to fol-
low any profession, trade or calling in this state, shall be made,
and if made shall not be considered except in pursuance of this
act, and no such license’shall be granted unless all the require-
ments of this act shall have been first complied with; and anv
license granted or obtained in violation of the provisions of this
act shall be null and void, and the person or persons, firm or
association, joint stock er incorporated company, which may
obtain such license, and attempt to do business thereunder,
shall be deemed to violate the law, and shall be liable to all the
forfeitures, pains and penalties for such violation, and in the
same manner as if no such license had been obtained, and in ad-
dition thereto fined not less than fifty dollars nor more than five
hundred dollars. ,

2. Any assessor, treasurer or other officer, charged with any
duty pertaining to the granting of licenses, who shall violate
this act, shall be guilty of a misdemeanor, and upon conviction
thereof: shall be fined not less than fifty nor more than five
hundred dollars.

3. The auditor of public accounts shall forthwith have pre-
pared and furnished to commissioners of the revenue of this
state, blank forms of applications for HeensEs, required to be
made in writing by this act.

4. Section one hundred and twelve, of an act approved March
fifteenth, eighteen hundred and eighty- four, entitled an act to
provide for the assessment of taxes on persons, property and
income, and imposing taxes thereon for the support of the gov-
ernment 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 prescribing the amount
to be paid as a condition precedent to the right to transact such.
business; and an act entitled an act to regulate the granting of
licenses for the exercise of any privilege, approved February
seventh, eighteen hundred and eighty-four; and an act entitled
an act to amend and re-enact sections one and two of an act
entitled an act to regulate the granting of licenses for the exer-
cise of any privilege, approved twenty-fifth of February, eight-
een hundred and eighty-four, are hereby repealed.

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