Chap. 208.—An ACT to amend and re-enact section 54 of the act approved Marcn
6, 1890, entitled an act to provide for the assessment of taxes on persons, pro-
perty, 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
a court certificate is required, in relation to the tax on tobacco auctioneers.

Approved March 15, 1902.

1. Be it enacted by the general assembly of Virginia, That section
fifty-four of the act approved March the sixth, eighteen hundred 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 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 mix-
ture thereof, in cases where a court certificate is required, in relation to
the tax on tobacco auctioneers, be amended and re-enacted so as to read
as follows :

§ 54. Tobacco auctioneers shall pay for the privilege of transacting
business twenty-five dollars, except in cities they shall pay fifty dollars:
and provided, further, that in incorporated towns the auctioneer for any
warehouse or warehouses in which were sold during the previous year
ending April thirtieth five millions of pounds or more of tobacco shall
pay fifty dollars; but in any case where such sales amount to less than
one million of pounds, the tax shall be only ten dollars.

2. This act shall be in force from its passage.
208 ACTS OF ASSEMBLY.