Chap. 369.—An ACT to define the status of persons having their actual or
habitual places of abode in this State for the larger portion of the
twelve months preceding the first day of February in euch year, for pur-
poses of taxation. {S B 293]

Approved March 16, 1918.

1. Be it enacted by the general assembly of Virginia, That
a person who has had his actual or habitual place of abode in this
State for the larger portion of the twelve months next preceding
the first day of February in each year shall be deemed a resident
of this State for the purpose of taxation, and the personal prop-
erty, money and income which he is required by law to list shall
be taxable in this State, unless, on or before that day he has changed
his place of abode to a place without this State with the bona fide
intention of continuing actually to abide permanently without this
State. The fact that a person who has so changed his actual place
of abode, within six months from so doing, again abides within
this State, shall be prima facie evidence that he did not intend
permanently to have his actual place of abode without this State.
Such person so changing his actual place of abode and not intend-
ing permanently to continue it without this State and not having
listed his property for taxation as a resident of this State, for the
purpose of having his personal property, money and income listed
for taxation within this State, shall be deemed to have resided on
the day when such property should have been listed, at his last
actual or habitual place of abode within this State. The fact that
a person whose actual or habitual place of abode during the greater
portion of such twelve months has been within this State, does not
claim or exercise the right to vote at public elections within this
State, shall not, of itself, constitute him a non-resident of this
State within the meaning of this act. A person or property sub-
ject to taxation within the State shall not be relieved therefrom by
the provisions of this act, nor shall any provision of this act repeal
any statute now in force as to the taxation of personal property.

2. Nothing in this act shall apply to any person who is a bona
fide resident of another State or territory and who pays taxes on
his personal property money or Income in another State; but the
burden of showing that he is a bona fide resident of another State
or territory shall be upon the person claiming such exemption.