Chap. 393.—An ACT toamend and re-enact section 109 of an act 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 sup-
port 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 liquor, or any mixture thereof, in cases where a court
certificate is required; in relation to licenses to agents for the sale of manu-
factured implements or machines by retail, other than sewing machines, ap-
proved March 6, 1890.

Approved February 24, 1894.

1. Be it enacted by the general assembly of Virginia, That section
one hundred and nine of an act entitled an act to provide for the assess-
ment of taxes un persons, property and incomes, and on licenses to
transact business, and imposing taxes thereon, and so forth, in rela-
tion to licenses to agents for the sale of manufactured implements
or machines by retail, other than sewing machines, approved March
sixth, eighteen hundred and ninety, be amended and re-enacted :
as to read as follows:

8 109. Every agent for the sale of manufactured implements «
machines, other than sewing machines, shall pay for the privilege «
transacting such business the sum of fifteen dollars, and this sha
give to any party licensed under this section the right to sell th
same within the county or corporation in which he shall take out h:
license, and if he shall sell or offer to sell the same in any othe
of the counties or corporations of the state he shall pay an add
tional sum of ten dollars in each of the counties or corporation
where he may sell or offer to sell the same: provided that any perso
who shall pay an annual tax to the commonwealth upon capital ac
tually employed by him in the manufacture of the articles or ms
chines mentioned in this section, of not less than thirty dollars pe
annum, may, without any further sum being paid for the privileg
by himself or his agents, employ agents to sell said articles or ms
chines manufactured by him in any of the counties or corporation
of the state; and the certificate of the treasurer of the county o
corporation in which said tax shall be paid by such person on th
capital so employed by him in the manufacture of such articles o
machines shall be evidence of the fact and the amount of the ta
so paid by him to the state thereon.

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