Chap. 236.—An ACT to amend the Code of Virginia by adding thereto a new section
to be numbered Section 116, making it unlawful, under certain circumstances,
for certain persons to pay or offer to pay poll taxes of another person, and pro-
viding that any person who shall pay or offer to pay said poll taxes in violation of
this section shall be guilty of a misdemeanor. [H B 232]

Approved March 27, 1940

1. Be it enacted by the General Assembly of Virginia, That the
Code of Virginia be amended by adding thereto a new section to be
numbered section one hundred and sixteen, which new section shall
read as follows:

Section 116. It shall be unlawful for any person to pay or to
offer to pay the State poll taxes of any other person under such cir-
cumstances as to show or indicate a purpose or intent to have the
name of such other person placed upon the treasurer’s list provided
for by Section thirty-eight of the Constitution of Virginia, and it
shall be the duty of any city or county treasurer to whom any such
payment is made to forthwith report the fact of such payment, and
the circumstances relating thereto, to the Commonwealth’s attorney
of the city or county in which such payment is made; provided, how-
ever, that nothing in this section shall be construed as making it
unlawful for any person to pay under such circumstances the poll
taxes of a member of his or her household, or of any person related
to him or her by consanguinity or affinity as father or mother, son or
daughter, brother or sister, grandfather or grandmother, or grandson
or granddaughter, and no such payment shall be deemed a violation
of this section.

Any person who shall pay the poll taxes of any person in violation
of the provisions of this section shall be guilty of a misdemeanor.