Chap. 539.—An ACT to amend and re-enact section Poof an act entitled ‘ An act
to impose a tax on collateral inheritances, and regulate the collection of same,
approved February 14, 186, so fur as the same relates to property used exclu-
sively for state, county, municipal, benevolent, charitable, educational and
religious purposes.

Approved February 28, 1898.

1. Be it enacted by the general assembly of Virginia, That section
one of an act entitled ‘‘An act to impose a tax on collateral inherit-
ances and regulate the collection of same, approved February fourteenth,
eighteen hundred and ninety-six,’’ be amended and re-enacted so as to
read as follows:

§ 1. That where any estate within this commonwealth of any decedent
shall pass under his will, or the laws regulating descents and distribu-
tions, to any other person or for any other use than to or for the use of
the grandfather and grandmother, father, mother, husband, wife, brother,
sister, or lineal descendant of such decedent, the estate so passing shall
be subject to a tax of five per centum on every hundred dollars’ value
thereof: provided, that such tax shall not be imposed upon any property used
exclusively for state, county, municipal, benevolent, charitable, educational, or
religious purposes.

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