Chap. 409.—An ACT to rnise additional revenue for the support of the
government. [S B 389]
Approved March 23, 1918.

__ Be it enacted by the general assembly of Virginia, That the spec-
lal taxes prescribed by this act be, and they hereby are, imposed and
shall be levied upon the subjects of taxation hereinafter specified.

The taxes provided for by this act shall be in addition to any
other taxes upon the subjects of taxation upon which these taxes are
imposed which are now or may hereafter be provided for by any
statutes or acts of the general assembly, any statutory provisions
or rule of construction to the contrary notwithstanding.

Upon the gross transportation receipts of every railway and
canal corporation in this State not exempt from taxation by virtue
of its charter and of every railway and canal corporation incorpor-
ated under the laws of any other State and doing business in this
State, the addition tax shall be as follows:

(a) When the road or canal of the corporation lies wholly with-
in this State the additional tax shall be equal to one-sixteenth of one
per centum of the entire gross transportation receipts of such cor-
poration; and

(b) When the road or canal of the corporation lies partly with-
in and partly without this State, or is operated as a part of a line
or system extending beyond this State. the additional tax shall be
equal to one-sixteenth of one per centum of the gross transportation
receipts earned within this State, to be determined in the manner
provided for by chapter four hundred and eighty-five of the acts of
the general assembly of Virginia for the year nineteen hundred and
sixteen.

For the privilege of doing business in this State every company
doing express business on any railroad, steamboat or vessel in this
State, and all refrigerator, oil, stock, fruit, and other car loaning and
other car companies, operating upon the railroads of this State, ex-
cept sleeping car companies, dining car, drawing-room car and pal-
ace car companies, there shall be an additional tax of one-fourth of
one per centum upon the gross receipts from the operation of such
company within this State, to be determined as provided for by the
provisions of chapter one hundred and forty-one of the acts of as-
sembly of Virginia for the year nineteen hundred and fifteen relating
to the taxation of express companies, refrigerator, oil, stock, fruit
and other car loaning and other car companies, operating upon the
railroads in this State.

Upon every corporation which operates steamships, steamboats or
other floating property for the transportation of passengers or
freight, there shall be an additional annual license tax equal to one-
sixteenth of one per centum upon the gross receipts from the opera-
tion of such companies, and each of them, within this State; to be
determined in the manner provided for by chapter one hundred and
forty-one of the acts of assembly for the year nineteen hundred and
fifteen, relating to the taxation of corporations operating steamboats,
steamships, or other floating property for the transportation of pas-
sengers or freight.

Upon every sleeping car. parlor car and dining car companv do-
ing business in this State there shall be additional license tax of
fifteen cents for each and every mile of tract over which it operates
its cars in this State.

Upon each incorporated telegraph company doing business in this
State and owning and operating a telegraph line in this State there
shall be an additional license tax of twelve and one-half cents per
mile of line of poles or conduits owned or operated by the com-
pany in this State, and an additional charge of one-eighth of one
per centum of the gross receipts of such company from business
done within this State during the year ending the thirtieth day of
June.

Each incorporated telephone company doing business in this
State and owning and operating a telephone line in this State shall
pay an additional license tax equal to one-sixteenth of one ver cen-
tum of the gross receipts of such corporation from business done
within this State during the year ending the thirtieth day of June
preceding, these taxes to be determined as provided for by chapter
one hundred and fifty of the acts of the general assembly of Vir-
g'nia for the year nineteen hundred and ten, relating to the taxa-
tion of telegraph and telephone companies.

Each corporation doing in Virginia the business of furnishing
water, heat, light or power, whether by means of electricity cr gas.
shall pay to the State an additional annual State franchise tax
equal to one-thirty-second of one per centum of its gross receipts.
to be determined in the manner provided for by chapter four hun-
dred and seventy-two of the acts of assembly for the vear nineteen
hundred and sixteen, relating to water, heat, light and power com-

anies.
r The taxes provided for by this act shall be assessed, determined
and collected as other State taxes on the same subjects of taxation
are assessed, determined and collected, and shall be paid into the
treasury of the State as are other taxes of the same kinds.
The provisions of this act shall apply to the assessment and col-
lection of the taxes herein provided for, for the year nineteen hun-
dred and eighteen and thereafter until otherwise provided.