Chap. 144.—An ACT to amend and re-enact an act entitled 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 da
of February in each year, for purposes of taxation, approved oan 16,
1918, and acts amendatory thereof. [S B 291]

Approved March 9, 1922.

1. Beit enacted by the general assembly of Virginia, That an act
entitled an act to define the status of persons having their actual
or habitual places of abode in this State for the longer portion of the
twelve months preceding the first day of February in each year,
for purposes of taxation, approved March sixteenth, one thousand,
nine hundred and eighteen, and acts amendatory thereof, be amended
and re-enacted so as to read as follows:

A person who has had his actual or habitual place of abode in this
State for the longer 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 property, 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 perma-
nently to have his actual place of abode without this State. Such
person so changing his actual place of abode and not intending
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 mght 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 subject 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.