Chap. 123.—An ACT to amend and re-enact Section 115 of the Code of Vir-
ginia, relating to evidence of the prepayment of State poll taxes by voters
transferred from one city or county to another city or county, or from one
ward in a city to another ward therein. [H B 59]

Approved March 12, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion one hundred and fifteen of the Code of Virginia be amended and
re-enacted so as to read as follows:

Section 115. In any case where a voter has been transferred from
one city or county to another city or county, or from one ward to
another ward in any city, and has paid his State poll taxes for the
three years next preceding that in which he offers to vote, or for
any of said years, in any county or city in this State, or has paid such
taxes in any ward of said city, such voter may exhibit to the judges
of election the certificate or receipts of the treasurer of the city or
county wherein the said taxes were paid, showing such payment,
and that the same was made at least six months prior to the election,
by the person offering to vote, such certificate or receipts shall be
conclusive evidence of the facts therein stated for the purpose of
voting, provided the said voter shall also take the oath prescribed by
section one hundred and seventy-five of this chapter.

The treasurer of any county or city, upon the application of any
such voters, shall furnish the certificate herein required. Any treasurer
who shall give a false certificate, so as to show that the taxes have
been paid six months before any election when in fact they have not
been so paid, shall be guilty of a misdemeanor. The granting of
each false certificate shall constitute a separate offense.