Chap. 663.—An ACT to amend and re-enact an act entitled 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 mixture
thereof, in cases where a court certificate is required, approved March 6, 1890,
approved January 25, 1900, so as to require the stamps therein provided for to
be kept by the county and corporation court clerks.

Approved April 2, 1902.

1. Be it enacted by the general assembly of Virginia, That section six-
teen 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 mixture thereof, in cases where a court certificate 1s required, ap-
proved March sixth, éighteen hundred and ninety, as amended and re-
enacted by the act approved January twenty-fifth, nineteen hundred, be
amended and re-enacted so as to read as follows:

8 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 fol-
lows: For the seal of the State, two dollars, and for the seal of the court
or notary, one dollar, and herein shall be included a tax on a scroll or an:
impression on paper in the place of a seal, or having the force and effec
of a seal, and the said tax, except in the case of the seal of the State. sha:
be collected and paid in the following manner:

All seals taxable under this act, except the seal of the State, are herch:
declared illegal and of no effect, and shall not be received or accepted a
a legal notarial or court seal in any court of the State unless the sanp
shall be superimposed upon an adhesive stamp in such manner as to can
cel said stamp, which adhesive stamp shall be supplied in the manne
and form hereinafter provided for.

It shall be the duty of the auditor of public accounts, by and with th
advice of the attorney-general and the treasurer of the State, to cause t
be prepared a suitable adhesive stamp of such size and design as may ¢:
best adapted to the purpose, and to furnish the same to the treasurers «
each county and city in the State, except in the counties of Southampter
and Isle of Wight. The same shall be furnished to the clerk of th
county court thereof: provided, said clerks execute a bond in the penalts
of five hundred dollars for the proper accounting for the funds derives
from the sale of said stamps in such quantities as may be necessary
charging the said treasurers on the books of his office with the saié
stamps at the rate of one dollar cach. The several county and cit
treasurers shall be held accountable, under their official bonds, for al.
such stamps so furnished them in the same manner as they are now helt
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 time:
to keep on hand a supply of said stamps, and to sell the same to any per-
son wishing to purchase them. charging therefor the sum of one dollar
each, and for such service the several county and city treasurers shal
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 =
returned, proper credit shall be given on the books of his office.

Yn 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 oftiesr
affixing the same shall fail to use the adhesive e siomp herein provided for.
or shall make a false certificate that no tax is rcauired, 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 (o be, a lawful stamp or die,
or who procures the same to be done, shall for each offense be deemest
euilty of a felony, and shall be imprisoned in the State penitentiary for
a period of not less than one nor more than five years. All laws or part<
of Jaws inconsistent with this act, so far as they apply to the counties «f
Southampton and Tsle of Wight, are hereby repealed. The auditor of
public accounts shall forthwith proceed to settle with the county treas-
urers of Southampton and Isle of Wight for all stamps heretofore placed
in their hands.

2. This act shall be in force from July first, nineteen hundred and two.