CHAP. 462.—An ACT to provide that where deductions are allowed by
law in the assessment of income or other taxes on account of an u2-
married child or children of the person assessed, the same allowances
shall be made in the case of a child or children legally adopted ss
for natural children. (H. B. 168.)

Approved March 22, 1916.

1. Be it enacted by the general assembly of Virginia, That
where deductions are allowed by law in the assessment of in-
come or other taxes on account of an unmarried child or chil-
dren of the person assessed, the same allowances shall be made
in the case of a child or children legally adopted as for natural
children, and this act shall apply to the assessments for the
year nineteen hundred and sixteen.