Chap. 179.—An ACT to amend and re-enact section 31 of an act entitled an
act to raise revenue for support of the government and public free schools,
and to pay the interest on the public debt, and to provide a special tax for
pensions as authorized by section 189 of the Constitution, approved April 16,
1903.

Approved March 11, 1908.

1. Be it enacted by the general assembly of Virginia, That section
thirty-one of an act entitled “an act to raise revenue for the support
of the government and public free schools, and to pay the interest on
the public debt, and to provide a special tax for pensions, as authorized
by section one hundred and eighty-nine of the Constitution, approved
April sixteenth, nineteen hundred and three,” be amended and re-
enacted so as to read as follows:
§31. Each and every express company doing business in the State in
addition to the property tax, shall for the privilege of doing business
between points within this State, pay a license tax as follows—to-wit :

Each and every express company operating a mileage in this State
shall pay a license tax of (3) three dollars for every mile so operated
within this State, and no express company which shall have paid the
privilege tax hereby imposed, shall be required to pay an additional
tax to the State, except the property tax hereinbefore referred to and
its annual registration fee.

Each express company doing business in this State, shall in addition

to the report required by section twenty-nine of this act report annually on
or before the first day of September, upon forms prepared and furnished
by the State corporation commission, under oath of its president, or other
proper officer to the State corporation commission, the number of miles
operated by it within this State on the thirtieth day of June preceding.
Upon receipt of such report the State corporation commission shall
assess the license tax herein imposed. Should any express company
fail to make such report at the time herein prescribed, the State corpora-
tion commission shall, at such time as it may elect, upon the best and
most reliable information that can be procured, ascertain the number
of miles operated by it within the State, and shall assess against such
company, said license tax, and in the execution of such duty shall be
authorized and empowered to send for persons and papers. A certified
copy of such assessment, when made, shall be immediately forwarded
by the clerk of the State corporation commission, to the auditor of
public accounts, and to the president or other proper officer of such com-
pany.
Any such company shall, on or before the first day of December fol-
lowing, pay into the treasury of the State the said tax. Any such com-
pany failing to pay said tax into the treasury within the time herein
prescribed, shall incur a penalty thereon of five per centum,.which shall
be added to amount of said tax. Any such company which shall fail
to make the report herein last before required within the time prescribed,
shall be liable to'a fine of not less than twenty-five dollars, nor more
than one hundred dollars for each day such company may be in default
in making such report, the said fine to be imposed and judgment
entered therefor by the State corporation commission, after thirty
days’ notice to such defaulting corporation to appear before the said
commission and show cause, if any, against the imposition of such fine,
subject to appeal to the supreme court of appeals of Virginia.