Chap. 160.—An ACT to amend and re-enact gections 117 and 118 of an act
approved April 16, 1908, 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 sec-
tion 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
scnools and to pay the interest on the pub:ic debt, and to provide a special
tax for pensions, as authorized by section 189 of the Constitution.

(Ss. B. 70.)

Became a law without the governor’s approval March 20, 1914.

1. Be it enacted by the general assembly of Virginia, That
sections one hundred and seventeen and one hundred and eighteen
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, as amended and
re-enacted by an act approved February nineteenth, nineteen hun-
dred and four, entitled an act to amend and 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:

Sec. 117. Dentists—No person shall practice as a dentist for
a compensation without a revenue license, but a license granted to
practice dentistry in any county or corporation shall authorize such
dentist to practice throughout the Commonwealth. Any person
violating any of the provisions of this section, or who shall practice
the profession of dentistry without having first obtained a revenue
license therefor, shall pay a fine of not less than thirty nor more
than one hundred dollars for each offense, and shall be debarred
from recovering any compensation for such services by action, suit,
motion, or warrant in any of the courts of the Commonwealth. And
any commissioner of the revenue who shall grant a license to
‘practice as a dentist to any person who shall not have complied
with the provisions of this section shall be deemed guilty of a
inisdemeanor, and shall be subject to a fine of fifty dollars for each
offense.

Sec. 118. Licenses of dentists—Every dentist who has been
licensed for less than five years shall pay ten dollars; and every
dentist who has been licensed and practiced for five years and
more shall pay fifteen dollars; but in cities and towns of five thou-
sand inhabitants or more, the tax on dentists shall be twenty-five
dollars; provided, that no dentist shall be required to pay more
than ten dollars whose receipts are less than five hundred dollars
per annum. Every dentist shall be licensed by the commissioner
of the revenue for the district or city wherein such dentist has his
regular and principal office.

2. All acts and parts of acts in conflict herewith are hereby
repealed.