Chap. 111.—An ACT to amend and re-enact section 31 of 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, approved
April 16, 1903, as amended by an act to amend and re-enact section 31
of an act entitled an act to raise revenue for the support of the govern-
ment 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,
fixing the amount of license tax to be paid by each and every express
company operating a mileage in this State.

Approved March 10, 1910.

1. Be it enacted by the general assembly of Virginia, That section
thirty-one of an act to raise revenue for the support of the government
and public free schools and 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, as amended by an act to amend and re-enact 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 six-
teenth, nineteen hundred and three, approved March eleventh, nineteen
hundrd and eight, be amended and re-enacted so as to read as follows:

§31. Each and every express company doing business in this 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 six 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 registra-
tion 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 fur-
nished hy 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 thirteenth 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 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 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 ac-
counts and to the president or other proper officer of such company.

And such company shall, on or before the first day of December
following, pay into the treasury of the State the said tax. Anv 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 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
vo the supreme court of appeals of Virginia.

#. The colleetion of current revenues being affected, an emergency
is declared to exist, and this act shall be in force from its passage.