Chap. 276.—An ACT to prohibit the issuance of licenses, other than marriage
licenses, required by the laws of this State or by any olitical sub-division
thereof unless and until the persons applying therefor shall exhibit tax receipts
or certificates showing that the State capitation taxes assessed or assessable
against such persons for the last preceding tax year have been paid. ([S B 40]

Approved March 15, 1924.

1. Be it enacted by the general assembly of Virginia, That on and
after July first, nineteen hundred and twenty-four, no officer authorized
to issue any license, permit or authorization required by the laws of
this State or by any political sub-division thereof shall issue any license
permit or authority to any person unless and until such person shall
file with such officer his certificate in writing setting forth that the
capitation tax assessed or assessable against such person for the tax
year immediately preceding the last preceding tax year, has been paid.

2. The requirements of this act shall be in addition to the require-
ments of existing law, but shall not be applicable to any person who,
under the laws of this State, was not legally assessable with a State
capitation tax for the preceding tax year, as aforesaid.

3. Any officer authorized to issue a license or permit who shall
issue the same in violation of this act shall be guilty of a misdemeanor,
pet on conviction thereof shall be fined not exceeding five hundred
dollars.

4. Any person falsely certifying to any fact required to be certified
to by this act shall be guilty of a misdemeanor.

Any person violating the provisions of this section shall be deemed
guilty of a misdemeanor, provided, however, that nothing in this act
shall apply to marriage licenses.