Chap. 165.—An ACT to amend and re-enact section 16 of an act 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 mixtures thereof, in cases where a
court certificate is required, approved March 6, 1890.

Approved January 25, 1900.

1. Be it enacted by the general assembly of Virginia, That section
sixteen of an act 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 pre-
scribing the mode of obtaining licenses to sell wine, ardent spirits, malt
liquors, or any mixture thereof, in cases where a court certificate is
required, approved March sixth, eighteen hundred and ninety, be
amended and re-enacted so as to read as follows:

§ 16. When the seal of the state of a court or notary public is affixed
to any paper, except in the cases exempted by law, the tax shall be as.
follows: For the seal of the state, two dollars, and for the seal of a
court or notary one dollar, and herein shall be included a tax on a scroll
or any‘impression on paper in the place of a seal or having the force
and effect of a seal, and the said tax, except in the case of the seal of
the state, shall be collected and paid in the following manner.

All seals taxable under this act, except the seal of the state, are hereby
declared illezal and of no effect, and shall not be received or accepted
as a legal notarial or court seal in any court of the state unless the
same shall be superimposed upon an adhesive stamp in such manner
as to cancel said stamp, which adhesive stamp shall be supplied in the
manner and form hereinafter provided for.

It shall be the duty of the auditor of public accounts, by and with
the advice of the attorney-gencral and the treasurer of the state, to
cause to be prepared a suitable adhesive stamp of such size and design
as may be best adapted to the purpose, and to furnish the same to the
treasurers of each county and city in the state in such quantities as mav
be necessary, charging the said treasurers on the books of his office with
the said stamps at the rate of one dollar each. The several county and
city treasurers shall be held accountable under their official bonds for
all such stamps so furnished them in the same manner as they-are
now held accountable for state moneys or other property coming into
their hands.

It shall be the duty of the said county and city treasurers at all times
to keep on hand a supply of said stamps and to sell the same to any
person wishing to purchase them, charging therefor the sum of one
dollar each; and for such service the several county and city treasurers
shall receive a commission of five per centum on all stamps sold.

All mutilated or unused stamps may be returned to the auditor of
public accounts under such regulations as he may provide, and when so
returned proper credit shall be given on the books of his office.

In all cases in which no tax is required by law the officer affixing
the seal shall certify that it is a case in which, by the laws of Virginia,
no tax is required upon the seal so affixed by him.

In any case in which a tax is required upon a seal and the officer
affixing the same shall fail to use the adhesive stamp herein provided
for. or shall make a false certificate that no tax is required, he shall
be guilty of a misdemeanor, and shall be punished by a fine of twenty
dollars for each offense, which shall be recovered and paid as are other
fines due the commonwealth ; and any person who makes, sells, uses, or
has in his possession any false or counterfeit stamps or die for printing
or making the same, which is in imitation of or purports to be a lawful
stamp or die, or who procures the same to be done, shall for each offense
be deemed guilty of a felony, and shall be imprisoned in the state peni-
tentiary for a period of not less than one nor more than five years. All
laws or parts of laws inconsistent with this act are hereby repealed.