Chap. 271.—An ACT to amend and re-enact section 107, section 108, and sec-
tion 109 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, as amended and re-enacted
by an act approved February 19, 1904, entitled an act to amend and
re-enact sections 75 to 147, inclusive, 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 16, 1910.

1. Be it enacted by the general assembly of Virginia, That section
one hundred and seven, section one hundred and eight, and section one
hundred and nine of an act approved April sixteenth, nineteen hundred
and three, 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 one
hundred and eighty-nine of the Constitution, as amended and re-enacted
by an act approved February nineteenth, nineteen hundred and four,
entitled an act to amend an re-enact sections seventy-five to one hundred
and forty-seven, inclusive, 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:

§107. Every person, firm, company or corporation who exhibits or
gives performances in a side show, dog and pony (or either) show,
trained animal show, circus, menagerie and circus, or any other show,
exhibition or performance similar thereto, shall procure a license there-
for; but this section shall not be construed to prohibit a resident me-
chanic or artist from exhibiting any production of his own art or inven-
tion without compensation ; nor shall any license be required of any agri-
cultural fair, but the shows exhibited thereat, if an admission is charged,
shall be required to take out license. Whenever such show, exhibition or
performance shall be licensed, those engaged therein and operating under
the license shall be exempt from a license tax for performing or acting
thereat.

§108. Every show, exhibition or performance, such as is described
in the next preceding section, whether under the same canvas or not, shall
be construed to require a separate license therefor, whether exhibited
for compensation or not. Every person, firm, company or corporation
who exhibits or gives performances of any of the shows described in the
next preceding section without the license required by law shall be fined
not less than fifty nor more than five hundred dollars for each offense.
The police authorities of a town, city or county shall not allow any such
performance to open until the license required by law is exhibited to
them.

§109. In the country or in towns of one thousand inhabitants or lesa
there shall be paid for each day’s performance or exhibition of a side (or
like) show a license tax of five dollars; of a dog and pony (or either)
(or like) show a license tax of ten dollars; of a trained animal (or like)
show a license tax of ten dollars; of a circus, or for a circus and menage-
rie, a license tax of fifty dollars.

In a town or city (or within five miles thereof) of more than one
thousand and not over ten thousand inhabitants, there shall be paid for
each day’s performance or exhibition of a side (or like) show a license
tax of ten dollars, or of a dog and pony (or either) (or like) show a
license tax of twenty dollars; of a trained animal (or like) show a license
tax of twenty dollars; of a circus or circuses and menagerie (or like) show
a license tax of two hundred dollars.

In a city (or within five miles thereof) of more than ten thousand in-
habitants there shall be paid for each day’s exhibition or performance of
a side (or like) show a license tax of fifteen dollars; of a dog and pony
(or either (or like) show a license tax of twenty-five dollars; of a trained
animal (or like) show a license tax of twenty-five dollars; of a circus or
circus and menagerie (or like show) a license tax of four hundred
dollars.

2. All acts and parts of acts inconsistent with this act are hereby re-

ealed.
. 3. The collection of the current revenue being affected thereby, an
emergency is declared to exist, therefore this act shall be in force from
its passage.