Chap. 219.—An ACT to amend and re-enact sections 32 and 33 of an act en-
titled 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 189 of the Constitution ap-
proved April 16, 1903.

Approved March 12, 1908.

1. Be it enacted by the general assembly of Virginia, That sections
thirty-two and thirty-three 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 Constitu-
tion, approved April sixteenth, nineteen hundred and three,” be amended
and re-enacted so as to read as follows:

§32. Each sleeping car, parlor car, and dining car company doing
business between points in this State shall report annually, on or before
the first day of September, to the State corporation commission, the
number of miles of track over which it operates its cars in this State
on the thirtieth day of June preceding.

The report herein required shall be verified by the oath of the presi-
dent or other proper officer of the company making the same.

Every such company which shall fail to make the report required in
this section within the time herein prescribed shall be liable to a fine
of not less than five hundred dollars nor more than two thousand five
hundred dollars. The said fine to be imposed and judgment entered
therefor by the State corporation commission after thirty days notice
to any such defaulting corporation to appear before the said commis-
sion and to show cause, if any, against the imposition of such fine, sub-
ject to appeal to the supreme court of Virginia.

-If any such company should fail to make such report at the time
herein prescribed, the State corporation 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 in this State,
and in the execution of such duty shall be authorized and empowered
to send for persons and papers. The State corporation commission shall
assess upon said companies the license tax imposed thereon by law.

A certified copy of the assessment when made shall immediately be
forwarded by the clerk of the State corporation commission to the
auditor of public accounts and to the president or other proper officer
of each such company, and such company shall pay into the treasury of
the State by the first day of December following the tax assessed
against it. ;

Any such company 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 the amount of said tax.

§33. Each and every sleeping car, parlor car and dining car company

doing business in this State shall for the privilege of doing business in
this State pay a license tax as follows:
« Each and every sleeping car, parlor car and dining car company
operating a mileage and doing business within this State shall pay a
license tax of two dollars for each and every mile of track over which
it operates its cars in this State.

And no sleeping car, parlor car or dining car company which shall
have paid the privilege tax hereby imposed, shall be required to pay any
additional tax to the State except its annual registration fee.