CHAP. 237.—An ACT to amend and re-enact section 61 of an act approved
April 16, 1903, as amended by an act approved March 19, 1915, en-
titled 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 pro-
vide a special tax for pensions, as authorized by section 189 of the
Constitution, classifying auctioneers, and to add sub-divisions 67-a
and 67-b, defining live-stock auctioneers and the license tax to be paid
by them. (S. B. 281.)

Approved March 17, 1916.

1. Be it enacted by the general assembly of Virginia, That
section sixty-one of an act apvroved April sixteenth, nineteen
hundred and three, as amended by an act approved March nine-
teenth, nineteen hundred and fifteen, 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 one hundred
and eighty-nine of the Constitution, be amended and re-enacted
and sections sixty-seven-a and sixty-seven-b be enacted so as to
read as follows:

Section 61. Classification ‘of auctioneers. — Auctioneers
shall consist of general auctioneers, real estate auctioneers,
tobacco auctioneers and live-stock auctioneers, and shall be so
classified that their powers and duties and the restrictions and
penalties thereon shall be separate and distinct—that is to say :

Sec. 67-a. Live-stock auctioneers.—Any person, firm or
corporation licensed as an auctioneer to sell horses, mules and
other live-stock, may sell in the county or city wherein licensed,
at auction or privately for their own account or for the ac-
count of others, horses, mules and other live-stock.

Sec, 67-b. Live-stock auctioneers’ license.—Live-stock auc-
tioneers shall pay for the privilege of transacting business the
sum of fifty dollars, provided the commissions and profits from
sales do not exceed one thousand dollars, but when the com-
missions and profits from sales exceed one thousand dollars the
tax shall be fifty dollars and an additional tax at the rate of
one dollar on each one hundred dollars, or fraction thereof, of
commissions and profits from sales in excess of one thousand
dollars. Any licensed live-stock auctioneer who buys and sells
on his own account shall for the conduct of that business b:
deemed to be a merchant and shall take out a merchant's
license. Said license tax upon a live-stock auctioneer who
sells for the account of others the license tax provided in this
section shall be in lieu of any tax, State or local, on capital,
except that the cities and towns may prescribe a license tax
in addition to the one hereby imposed.