Chap. 113.—An ACT to amend and re-enact section 63 of an uct entitled
an act to raise revenue for the support of the government and public
free schools, and to pay 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, and acts amendatory thereof. (S. B. 111)

Approved March 17, 1915.

Be it enacted hy the general assembly of Virginia, That section
sixty-three 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
sixteenth, nineteen hundred and three, and acts amendatory thereof,
be amended and re-enacted so as to read as follows:

63. A general auctioneer shall pay the sum of fifty dollars, and if
the place of business is in a city or town having a population of more
than five thousand inhabitants, two dollars for every thousand above
that number; but said sum shall in no case exceed one hundred and
thirty dollars. And he shall pay an additional sum of one fourth of one
per centum on the amount of sales for the year. Provided, however,
a general auctioneer is not required to pay the percentage tax on sales
made by him under order of court, or for persons acting in a fiduciary
capacity where the general auctioneer only cries the sale and grants the
certificate thereof. If he sells wine, ardent spirits, malt liquors, or any
mixture thereof, he shall pay one-half of one per centum on the amount
of the amount of such sales.