Chap. 58.—An ACT to amend an act approved February 22, 1890, as amended
by an act approved March 3, 1896, to prescribe the mode of applying
for and obtaining a license (other than a license for which the certifi-
cate of a court is required by law before it is granted), the tax on which,
but for this act, wou'd be $50.00 or more were it issued for the period
of one year. (H. B. 16.)

Approved March 10, 1914.

1. Be it enacted by the general assembly of Virginia, That
an act approved February twenty-second, eighteen hundred and
ninety, as amended by an act approved March third, eighteen hun-
dred and ninety-six, be amended and re-enacted so as to read as
follows:

That a license (other than a license for which the certificate of
a court is required by law before it can be granted), the tax on
which, but for this act would be fifty dollars or more were it issued
for the period of one vear, may be issued for the period of one year
or less, and shall expire on the thirty-first day of July, the thirty-
first day of October, or thirty-first day of January, or the thirtieth
day of April, whichever shall happen first after it is issued, and
the tax on such license shall be one-fourth of the tax required were
the license issued for a year; provided, if the time between the date
of the issuance of the license to the end of the quarter is less than
three months, the tax thereon shall be abated proportionately to the
amount chargeable for three months, unless the license is of such
character that no abatement thereon is allowable.

For issuing a license under the provisions of this section the
commissioner of the revenue shall be entitled to a fee of fifty cents.

2. Under this act licenses shall be granted and the tax paid as
follows: Application for such licenses shall be made in writing
to the commissioner of the revenue of the county or corporation
wherein the business is to be conducted, in which shall be stated
the name and residence of the applicant, ‘the nature of the business,
employment, or profession for the pursuit of which the license is
required, the place where such business, employment or profession
is to be prosecuted, and the amount which, but for this act, would
be the tax for such license were it issued for the veriod of one vear.
accompanied by tne certincate or the treasurer or such county or
corporation that said amount has been deposited with him by the
applicant in gold or silver coin, United States treasury notes or
national bank notes.

Upon receipt of such application, the commissioner of the
revenue, if satisfied of its correctness, shall make and sign the fol-
lowing endorsement thereon:

“T find the within application in due form, and accompanied
by the certificate of the treasurer (of the county or corporation)
that the amount of.......... dollars in gold or silver coin, United
States treasury notes, or national bank notes has been deposited
with him.”

The application, so endorsed, shall be filed by the commissioner
of the revenue in his office, and a duplicate thereof delivered to the
applicant shall constitute a license to prosecute the business, em-
ployment or profession therein named.