Chap. 149.—An ACT to amend and re-enact section 144 of an act approved
April 16, 1903, entitled an act to raise revenue for support of the gov-
ernment 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, as amended and re-enacted by an act approved
February 19, 1904.

Approved March 14, 1910.

1. Be it enacted by the general assembly of Virginia, That section
one Hundred and forty-four of an act approved April sixteenth, nine-
teen hundred and three, entitled an act to raise revenue for support of
the givernment and public free schools and to pay the interest on the
public debt, and to provide a special tax for pensions, as authorized bv
section one hundred and eighty-nine of the Constitution, as amended
and re-enacted by an act approved February nineteenth, nineteen hun-
dred and four, be amended and re-enacted so as to read as follows:

§144. Any corporation, except as otherwise expressly provided in
this act, feeling aggrieved by the assessment made by the State corpora-
fion commission of its property, registration fee, or franchise tax under
the provisions of this act, may have such right of appeal as may be
provided by law.

Every such company, corporation, firm, or person which shall fal!
to make the reports required in the preceding sections within the time
prescribed, shall, unless a different penalty is hereinbefore prescribed
for such failure, be liable to a fine of not Jess than five hundred dollars.
nor more than twe thousand five hundred dollars; the said fine to he
imposed and judgment entered therefor by the State corporatfon
commission, after thirty days’ notice to any such defaulting corporation
to appear before said commission and to show cause, if any, against the
imposition of such fine, subject to appeal to the supreme court of ap-
peals of Virginia.
ACTS OF ASSEMBLY. 231

It shall be the duty of the State corporation commission to prepare
and furnish to the several corporations required to make reports under
this act forms for such reports, which said corporations shall use in
making the reports required of them.

Any such company, corporation, firm or person required by this act
to pay its registration fee or its or his taxes, or both, directly into the
State treasury, failing to pay said taxes or registration fee, or both,
into the treasury within the time prescribed shall incur a penalty
thereon of five per centum, which shall be added to the amount of said
taxes or registration fee, or both. The auditor of public accounts shall
deliver a bill for said taxes or registration fee, or both, and penalty, to
the treasurer of any county or city in which the company, corporation,
firm or person may have any property belonging to it or him, and said
bill shal] have the force and effect of an execution in favor of the Com-
monwealth.

The treasurer may distrain or levy upon, and sell, any real or per-
sonal property of such company, corporation, firm or person, and shall
pay the amount of the bill into the treasury within ten days after he
has collected the same.

The treasurer shall be responsible on his official bond for the amount
of such bill: provided, however, if the amount of the bill exceed one-
half of the penal sum of the official bond of such treasurer, the auditor
of public accounts shall require the treasurer to whom such bill is de-
livered to execute a bond in the penalty of double the amount of the bill
placed in his hands for collection, with security, to be approved by him,
conditioned for the faithful discharge of his duty in collecting and pay-
ing into the treasury the amount of such bill. The compensation of
such treasurer for collecting and paying into the treasury said bill shall
be five per centum of the aggregate of said bill, and shall be paid by
such corporation, company, firm or person.

2. To enable the Commonwealth to enforce the collection of her rev-
enue an emergency exists for this act, therefore this act shall be in force
from its passage.