CHAP. 64.—An ACT to prevent the maintenance of suits for the purpose
of restraining the assessment or collection of taxes. (8. B. 166.)
Approved February 24, 1916.
1. Be it enacted by the general assembly of Virginia, That
no suit for the purpose of restraining the assessment or collec-
tion of any tax, State or local, shall be maintained in any court
of this Commonwealth, except when the party has no adequate
remedy at law; provided this act shall not affect any pending
suit.
2. The provisions of this act affect the revenue of the State
for the current year. Therefore, an emergency exists and this
act shall be in force from its passage.