Chap. 314.—An ACT to amend and re-enact section 6 of an act entitled a:
act to raise revenue for support of the government and public fre
schools and to pay the interest on the public debt, and to provide ;
special tax for pensions, as authorized by section 189 of the Constitutior
approved April 16, 1903.

Approved March 17, 1910.

1. Be it enacted by the general assembly of Virginia, That section si:
of an act entitled an act to raise revenue for support of the governmen
and public free schools and to pay the interest on the public debt, and t
provide a special tax for pensions, as authorized by section one hundret
and eighty-nine of the Constitution, approved April sixteenth, ninetee:
hundred and three, be amended and re-enacted so as to read as follows:

SCHEDULE B.
§6. The classification under schedule B shall be as follows:

Tangible Personal Property.

(1) The aggregate number of horses, mules, asses and jennets, an
the value thereof.

(2) The number of cattle, and the value thereof.

(3) The number of sheep and goats, and the value thereof.

(4) The number of hogs, and the value thereof.

(5) The aggregate number and value of all family carriages, stag
coaches, carts, wagons, carry-logs, spring wagons, carryalls, gigs, buggies
sleighs, automobiles, bicycles and vehicles of like kinds, to either of thos
enumerated.

(6) The aggregate value of all books and pictures, except so far as th
same are exempt by law.

(7) The aggregate value of all tools of mechanics.

(8) The aggregate value of all farming implements.

(9) The aggregate value of all felled timber, railroad ties, telegraph
telephone or electric light poles, piles, mine props, cordwood, hoop
poles, staves and bark which has been felled for sale by other than th
owner of the land upon which it has been felled within twelve month
preceding the first day of February of each year.

_ (10) The number of watches and clocks, and the value thereof.

(11) The aggregate number and value of pianofortes, melodeons
harps, organs and musical instruments of all kinds.

(18) The aggregate value of all household and kitchen furniture.

(14) The aggregate value of gold and silver plate, plated-ware, dia
monds, cameos, or other precious stones or precious metals used as orna
ments or jewelry, not including such subjects as are embraced in an:
other number of this schedule.

(15) The aggregate value of grain, tobacco and other agricultura
productions in the hands or possession, legal or constructive, of a pur
chaser.

(16) The number of boats or water crafts under five tons burthen
used for business or pleasure, and the aggregate value thereof.
(17) The number of all ships, tugboats, barges, boats or other water
crafts of five tons burthen and over, and all other floating porperty not
required to be assessed by the State corporation commission, used for
business or pleasure, and the aggregate value thereof, with their tackle,
rigging and furniture, and all else that pertains to them, or of any share
or interest therein, though the said ships, or other water craft, or any of
them, may not be at the time when the assessments are made, in the
waters of Virginia.

(18) The aggregate value of all shotguns, rifles, muskets and other
firearms, bowie knives, dirks and all weapons of a similar kind: provided,
that all firearms issued by the State to members of volunteer companies,
or for purposes of police, shall not be listed for taxation.

(19) The value of all seines, pound nets, fykes, weirs or other devices
for catching fish.

(20) The value of all toll bridges, turnpikes and ferries, except steam
ferries owned and operated by a chartered company.

(21) The value of all poles, wire, switchboards, et cetera, telephone
or telegraph instruments, apparatus, et cetera, owned by any person, firm,
or association or company (not incorporated ).

(22) The aggregate value of all other tangible personal property not
specifically enumerated in this or other schedules, and not exempt from
taxation: provided, that grain, tobacco and other agricultural produc-
tions in the hands of a producer of the same are hereby declared exempt
from taxation as property under this schedule.

2. The collection of current revenue being affected, an emergency is
declared to exist, and this act shall be in force from its passage.