Chap. 148.—An ACT to amend and re-enact an act approved March 5, 1896, enti-
tled an act to amend and re-enact sections seventy and seventy-one of an act
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 im-
posing taxes thereon for the support of the government and public schools and
to pay the interest on the public debt, and prescribing the mode of obtaining
licenses, etc., so as to define who shall be deemed boarding house keepers.

Approved January 29, 1898.

1. Be it enacted by the gencral assembly of Virginia, That an act en-
titled an act to amend and re-enact sections seventy and seventy-one of
an act approved March sixth, eighteen hundred and ninety, entitled an
act to provide for the assessment of taxes on persons, property, and in-
comes, and on licenses to transact business, and imposing taxes thereon
terest on the public debt and prescribing the mode of obtaining licenses,
and so forth, so as to exempt from the license tax boarding-house keep-
ers Who keep boarders for a period not exceeding two months approved
March fifth, eighteen hundred and ninety-six, be amended and re-enacted
so as to read as follows:

§ 70. Any person who shall furnish for compensation board or lodging,
or both, to any number of persons exceeding five for a period as long as
one week, shall, if he be not the keeper of an ordinary or house of pri-

vate entertainment, according to the provisions of chapter one of this
act, except boarding schools, be deemed to keep a boarding house. The
amount to be pad for the privilege of keeping such house shall be a
specific sum, and if any tax is imposed upon the annual rent or value
of the house, such rent or value shall be ascertained in the same manner
as the rent or annual value of an ordinary is required to be ascertained.
Any person who shall keep a boarding house without a license shall pay
a fine of not less than five dollars nor more than twenty dollars for each
day he may keep the same.

§$ 71. Every person to engage in the business of keeping a boarding
house shall pay five dollars and an additional sum of one per centuim
on the annual rent over one hundred dollars, to be ascertained as pro-
vided in section ten of chapter two of this act.

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