Chap. 622.—An ACT to impose a specitic Heense on dealers in cigarettes in’ the
county of Accomac.

Approved March 1, 1898.

1. Be it enacted by the general assembly of Virginia, That nothing
contained in the revenue laws of Virginia relative to merchants or mer-
chants’ license shall be henceforth deemed or construed to authorize any
person or mercantile firm to engage in the business of selling cigarettes
in the county of Accomac without having first applied for and obtained,
in the same manner as prescribed by the laws of this state for obtaining
merchants’ license, a special license as hereinafter provided, to be desig-
nated as special cigarette dealers’ license.

2. No person, merchant or mercantile firm shall henceforth engage in
or sell cigarettes in the county of Accomac without having first procured
a special license therefor to be designated a special cigarette dealers’
license.

3. Every person, merchant or mercantile firm engaged in the business
of selling cigarettes, or who may hereinafter engage in said business in
said county shall pay for the privilege of transacting said business in
said county a special license tax in the sum of ten dollars per annum, to
be assessed arid collected in the mode prescribed by law, and no such
license shall be issued for any period les3 than one year, nor shall there
be any abatement in any instance of the tax upon such license by
reason of the fact that the person or persons so licensed shall have exer-
cised such licensed calling for a period of less than one year. Any per-
son selling cigarettes in the said c »unty contrary to the provisions hereof,
or who shall in any manner violate the same, shall be deemed guilty of
# misdemeanor, and upon conviction shall be fined not less than five
dollars nor more than twenty-five dollars for each offence.

4. All acts and parts of acts inconsistent with the provisions hereof
are hereby repealed in so far as they apply to said county.

5. This act shall be in force from and after the first day of August,
eighteen hundred and ninety-eight.