Chap. 406.—An ACT to amend and re-enact section 8, as heretofore amended, of
an act entitled an act requiring persons, firms, corporations and associations
owning, controlling, operating or managing motor vehicles used as common
carriers for the transportation of persons and/or property for compensation on
the public highways of this State to obtain registration plates or markers, and
prescribing and imposing certain taxes and/or license fees and/or charges and
providing for the collection, payment and disposition of the same, and pro-
viding for the enforcement of this act and for punishment of violations thereof,
approved March 26, 1932, so as to provide for deduction of charges for tolls
and ferriage from gross receipts in computing certain taxes. [H B 458]

Approved March 30, 1936

1. Be it enacted by the General Assembly of Virginia, That section
eight, as heretofore amended, of an act entitled an act requiring
persons, firms, corporations and associations owning, controlling,
operating or managing motor vehicles used as common carriers for the
transportation of persons and/or property for compensation on the
public highways of this State to obtain registration plates or markers,
and prescribing and imposing certain taxes and/or license fees and/or
charges and providing for the collection, payment and disposition of
the same, and providing for the enforcement of this act and for punish-
ment of violations thereof, approved March twenty-sixth, nineteen
hundred and thirty-two, be amended and re-enacted so as to read as
follows:

Section 8. Charges upon carriers are compensatory.—The charges
imposed by this act upon motor vehicle carriers of passengers and
property operating over the public highways of this State are imposed
for the purpose of defraying the cost of administering the laws regu-
lating the operation of such motor vehicle carriers over such highways
in this State, and as a just and reasonable contribution to the cost of
constructing, reconstructing, maintaining and policing such highways
incident to the use thereof by such motor vehicle carriers, and to the
end that no injustice be done such carriers, the total gross transporta-
tion receipts of any such carrier, taxable under the provisions of sec-
tion six of this act, shall be construed to mean the entire gross trans-
portation receipts, less the amount expended by such carrier for tolls
and charges for crossing toll bridges and ferries in this State; and,
except as otherwise provided in this act, such charges shall be in lieu
of all other taxes whatsoever laid by the State against such carriers
for the use of the public highways and their operation thereon. Except
as hereinafter provided, the fees and charges imposed by this act shall
be set apart as State highway funds to be expended exclusively for
the construction, reconstruction and maintenance of such highways
and the regulation of the traffic thereon.