Chap. 315.—An ACT to amend and re-enact section 13 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 189 of the Constitution,
approved April 16, 1903.

Approved March 17, 1910.

1. Be it enacted by the general assembly of Virginia, That section
thirteen 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, be amended and re-enacted so as to
rad as follows:

§13. On every deed, except a deed exempt from taxation by law,
which is admitted to record, the tax shall be fifty cents where the con-
sideration of the deed or the actual value of the property conveyed is
three hundred dollars or less; where the consideration of the deed or the
actual value of the property conveyed is over three hundred dollars and
does not exceed one thousand dollars, the tax shall be one dollar; where
the consideration of the deed or the actual value of the property con-
veyed exceeds one thousand dollars, there shall be paid ten cents addi-
tional on every hundred dollars or fraction thereof of such consideration
or actual value; on deeds of trust or mortgages the tax shall be upon the
amount of bonds or other obligations secured thereby; on deeds of trust
or mortgages upon the works and property of a railroad or other internal
improvement company, lying partly in this State and partly in another
State, the tax shall be upon such proportion of the amount of bonds or
other obligations secured thereby as the number of miles of the line of
such company in this State bears to the whole number of miles of the
line of such company conveyed by such deed; the tax on a deed of release
shall be fifty cents ; the tax on any deed of partition among joint tenants,
tenants in common, or copartners, shall be fifty cents. The tax on
every deed, contract or agreement shall be determined and be collected
by the clerk in whose office it is first offered for recordation and may
threafter be recorded in the office of any other clerk without the payment
of any tax.

On every contract relating to real or personal property, except as
hereinafter provided, which is admitted to record, the tax shall be fifty
cents where the consideration or value contracted for is three hundred
dollars or less; where the consideration or value contracted is over three
hundred dollars, and does not exceed one thousand dollars, the tax shall
be one dollar; where the consideration or value contracted for exceeds
one thousand dollars, there shall be paid ten cents additional on every
hundred dollars or fraction thereof of such consideration or value con-
tracted for.

On every contract or agreement relating to the sale of rolling stock
or equipment (whether the title is reserved in the vendor or not) with a
railroad corporation, or other corporation, or with a person, firm, or
company, admitted to record, the tax shall be ten cents on every
hundred dollars or fraction thereof of the amount contracted for in
such contract or agreement, except in the case of a railroad corporation
lying partly in this State and partly in another State, in which case the
tax shall be upon such proportion of the amount contracted for as the
number of miles of the line of such railroad corporation in this State
bears to the whole number of miles of line of such railroad corporation.

Any deed, contract or will may be recorded in the same clerk’s office
when the record containing such deed, contract or will has been destroyed
by fire or otherwise, free of tax.

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