Chap. 787.—An ACT to amend and re-enact section 13 of chapter 244 of an act
of the general assembly of Virginia, approved March 6, 1890, 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 support
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 liquors, or any mixture thereof, in cases where court
certificates are required.

Approved March 7, 1894.

1. Be it enacted by the general assembly of Virginia, That section
thirteen of chapter two hundred and forty-four of an act of the
general assembly of Virginia, approved March sixth, eighteen hun.
dred and ninety, 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 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
court certificates are required, be amended and re-enacted so as to
read as follows:

§ 13. Tax on deeds.—On every deed not exempt by law admitted
to record, and on every contract relating to real estate or personal
property, 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 fraction 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 re-
corded in the same office when the record 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 improve-
ment companies, lying partly in this state and partly in another
state, the tax shall be 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 com-
pany 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 pro-
vided, further, that upon any deed of partition among joint tenants,
tenants in common or coparceners, the tax shall be fifty cents.

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