Chap. 733.—An ACT to regulate the tax on real estate agents.

Approved March 5, 1894.

1. Be it enacted by the general assembly of Virginia, That sec-
tion thirty-eight of an act approved March sixth, eighteen hundred
and ninety, entitled an act to provide for the assessment of taxes on
persons, property and incomes and on licenses to transact busi-
ness, and imposing taxes thereon for the support of the govern-
ment 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 liquors, or any mixture thereof, in cases where a
court certificate is required, be amended and re-enacted so as to read
as follows:

§ 38. A land agent shall pay for the privilege the sum of ten dol-
lars and one-eighth of one per centum on amount of sales: provided,
however, that if his place of business or residence is in a town or
city of more than two thousand and not exceeding three thousand
inhabitants, he shall pay the additional sum of ten dollars; if in
a town or city of more than three thousand and not exceeding four
thousand inhabitants, he shall pay the additional sum of twenty
dollars; if in a town or city of more than four thousand and not ex:
ceeding five thousand inhabitants, he shall pay the additional sum
of thirty dollars; if in a town or city of five thousand inhabitants
or more, he shall pay the additional sum of forty dollars: and pro-
vided, further, that where there is a firm of land agents doing busi-
ness at one locality said tax shall be on the firm and not on each
member thereof.

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