Chap. 159.—An ACT to amend and re-enact section 10 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 Constitu-
tion, approved April 16, 1903, as amended by an act approved February
19, 1904, as amended by an act approved January 31, 1908, and as further
amended by an act approved March 14, 1912. (S. B. 179.)

Approved March 20, 1914.

1. Be it enacted by the general assembly of Virginia, That
section ten 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 Constitu-
tion, approved April sixteenth, nineteen hundred and three, as
amended by an act approved February nineteenth, nineteen hundred
and four, as amended by an act approved January thirty-first,
nineteen hundred and eight, as further amended by an act approved
March fourteenth, nineteen hundred and twelve, be amended and
re-enacted so as to read as follows:

Sec. 10. The classifications under schedule D shall be as
follows, to wit: The aggregate amount of income in excess of two
thousand dollars, whether received or due, but not received, within
the year next preceding the first of February in each year.

Income shall include:

First. All rents, except ground rents or rents-charge, salaries,
interest upon notes, bonds or other evidences of debt, of whatever
description, of the United States, or any other State or county, or
any corporation, company, partnership, firm or individual, collected
or received during the year, less the interest due, and paid during
the year.

Second. The amount of all premiums on gold, silver and
coupons.

Third. The amount of all sales of live stock and meat of all
kinds, less the value assessed thereon the previous year by the com-
missioner of the revenue.

Fourth. The amount of sales of wood, butter. cheese, hay,
tobacco, grain and other vegetables and agricultural productions
during the preceding year, whether the same was grown during
the preceding year or not, less all sums paid for taxes and for

labor, fences, fertilizer, clover or other seeds purchased and used
upon the land upon which the vegetables and agricultural produc-
tions were grown or produced, and the rent of said land paid by
said person, if he be not the owner thereof.

Fifth. <All other grains and profits derived from any source
whatever.

In addition to the sum of two thousand dollars, as aforesaid,
there shall be deducted from the income of the person assessed all
losses sustained during the year; provided, that only one deduction
of two thousand dollars shall be made from the aggregate income
of any family, except that guardians may make a separate deduction
of two thousand dollars, in favor of each ward, out of income coming
to said ward; and, provided, further, that no city of less than
sixty-five thousand inhabitants or any town or county shall levy
or assess any tax on income for municipal or county purposes, and
any provision of any city or town charter in conflict with this act
is hereby repealed.