Chap. 166.—An ACT to amend the Tax Code of Virginia by adding thereto a new
section to be numbered section 73-a, in relation to the taxation of dairies.
[H B 267]
Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That the
Tax Code of Virginia be amended by adding thereto a new section to
be numbered section seventy-three-a, which new section shall read
as follows:

Section 73-a. Dairies taxable on capital to what extent——That
part of the dairy business which consists of the purchase and pas-
teurization and sale of milk and cream, and the production and sale of
buttermilk, as well as that part of the dairy business which con-
sists of the manufacture of butter, condensed milk, evaporated milk,
ice cream mix, ice cream, milk powder and cheese, is hereby de-
clared to be taxable on capital under section seventy-three of the
Tax Code of Virginia, and not as a merchant under State law or local
ordinances.