Chap. 150.—An ACT to amend and re-enact section 36 of an act approved
April 16, 1903, 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 189 of the Constitution.

Approved March 14, 1910.

1. Be it enacted by the general assembly of Virginia, That section
thirty-six of an act approved April sixteenth, nineteen hundred and
three, 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, be amended and re-enacted so as to
read as follows:

836. Each telegraph company and firm, or person, operating the ap-
paratus necessary to communicate by telegraph, shall, for the privilege
232 ACTS OF ASSEMBLY.

of doing business between points within this State, pay a license tax as
follows, to-wit:

Two dollars per mile of line of poles or conduits owned or operated
by the company, firm, or person in this State, and an additional charge
of two per centum of the gross receipts of the company, firm, or person
received (or due, though not received) from business done within this
State during the year ending the thirtieth day of June.

The specific license tax to be paid by every corporation, person, or
association for the privilege of operating the apparatus necessary to
communicate by telephone, shall be, when the gross receipts do not ex-
ceed fifty thousand dollars, and when the number of miles of poles does
not exceed four hundred, and a majority of the stock or other property
of such company is not owned or controlled by any other telephone or
telegraph company whose receipts exceed fifty thousand dollars, a sum
equal to one per centum of the gross receipts of such corporation, person
or association from business done within this State during the year
ending the thirtieth day of June preceding; when the gross receipts
from business done within this State during any such year are in excess
of fifty thousand dollars, or the number of miles of poles exceeds four
hundred, or a majority of the stock or other property of such company
is owned or controlled by any other telephone or telegraph company
whose receipts exceed fifty thousand dollars, the license tax shall be a
sum equal to one per centum of such receipts up to fifty thousand dol-
lars, and an additional sum equal to two per centum of such receipts
exceeding fifty thousand dollars, and in addition a sum equal to two
dollars per mile of line of poles or conduits owned or operated by such
corporation, person or association in this State: provided, that no license
tax shall be charged against any telephone company chartered in this
State for the privilege of prosecuting its business when such company
is purely a local mutual association, and does not charge others for
transmitting messages over its line or lines, and is not designed to ac-
cumulate profits for the benefit of, or to pay dividends to, the stock-
holders or members thereof.

The license tax to be paid by any firm or person not incorporated,
transacting a telegraph or telephone business, or owning and operating a
telegraph or telephone instrument, line or conduit, shall be assessed
by the commissioner of the revenue for the district or city wherein the
principal office of such firm or person is located, or in which such firm
or person resides.