Chap. 33.—An ACT to amend and re-enact Section 230 of the Tax Code of
_ ‘Virginia, as amended and re-enacted by “An Act to amend and re-enact
Section 230 of the Tax Code of Virginia, in relation to special taxes on
the properties of certain classes of public service companies for rate-making
and other purposes, and to appropriate the revenues provided by this act for
carrying out the purposes of the same”, approved September 7, 1933, so as
to eliminate the preamble, and to eliminate, from the portion of the said act
providing the purposes to which the revenues derived and to be derived are
to be applied, the language “and for the performance of any and all other
functions of the State Corporation Commission.” [S B 22]

Approved February 26, 1938

I. Be it enacted by the General Assembly of Virginia, That sec-
tion two hundred and thirty of the Tax Code of Virginia, as amended
and re-enacted by the Acts of General Assembly of nineteen hundred
and thirty-three, chapter fourteen, approved September seventh, nine-
teen hundred and thirty-three, relating to special taxes on the properties
of certain classes of public service companies for rate-making and
other purposes, be amended and re-enacted so as to read as follows:

Section 230. The special taxes prescribed by this section are here-
by imposed and shall be levied annually upon the subjects of taxation
hereinafter specified. The said taxes shall be in addition to any other
taxes upon the subjects of taxation upon which these taxes are im-
posed which are now or may hereafter be provided for by any statutes
or acts of the General Assembly, any statutory provisions or rule of
construction to the contrary notwithstanding.

Corporations doing in Virginia the business of furnishing water,
heat, light or power either by means of electricity or gas shall pay to the
State an additional annual State tax equal to two-tenths of one per
centum of its gross receipts from business done within the State to be
determined in the manner provided for by this chapter.

Each incorporated telegraph company doing business in this State
and owning and operating a telegraph line in this State shall pay to the
State an additional annual State tax equal to two-tenths of one per
centum of the gross receipts of such companies from business done with-
in this State during the year ending the thirty-first day of December.

Each incorporated telephone company doing business in this State
and owning and operating a telephone line in this State whose annual
gross receipts from business done within this State are in excess of
fifty thousand dollars, or the number of miles of poles exceeds four
hundred, or a majority of the stock or other property of such com-
pany is owned or controlled by any other telephone company whose
annual receipts exceed fifty thousand dollars, shall pay to the State
an annual State tax equal to two-tenths of one per centum of the eross
receipts of such companies from business done within the State during
the vear ending the thirty-first day of December. These taxes shall
be determined as provided for by this chapter. _ 7

Each electric railway corporation doing business in this State shall
pay to the State an additional annual State tax equal to two-tenths of
one per centum of its gross receipts from business done within .the
State to be determined in the manner provided for by this chapter.
Each motor vehicle carrier doing a business in this State shall pay to
the State an additional annual State tax equal to two-tenths of one per
centum of its gross receipts from business done within the State to be
determined in the same manner provided for in the case of electric
railways by this chapter.

The Virginia Pilots’ Association shall pay to the State an annual
State tax equal to two-tenths of one per centum of the gross receipts
of such association from the business in which such association is en-
gaged, such tax to be assessed and determined by the State Corporation
Commission and collected as State taxes on public utility companies
are collected and shall be paid into the treasury of the State as are
other taxes provided for by this section.

The taxes provided for by this act shall be assessed, determined, and
collected as any other State taxes on the same subjects of taxation are
assessed, determined, and collected, and shall be paid into the treasury
of the State as are other taxes of the same kinds, provided, however,
the said taxes paid into the treasury under this act shall be set aside,
as a special fund to be used only by the State Corporation Commission
for the purposes of making appraisals, valuations, investigations and
inspections of the properties or the service or services of such public
service companies, or any of them, whenever the same shall be deemed
necessary by the Commission.

All of the taxes hereafter collected under this act, and all taxes
collected or to be collected for the year nineteen hundred and thirty-
three under provisions of section two hundred and thirty of the Tax
Code of Virginia prior to or subsequent to the amendment by the special
session of the Legislature of nineteen hundred and thirty-three, chapter
fourteen, and prior to or subsequent to this amendment are hereby
appropriated for the purposes of carrying out the provisions hereot.
All payments from the fund herein provided for shall be upon the order
of the State Corporation Commission, attested by its clerk.

2. An emergency existing, this act shall be in force from its pas-
sage.