Chap. 171.—An ACT to amend. and re-enact Section 203 of the Tax Code of Vir.
ginia, as heretofore amended, relating to vendors of medicines, salves, liniments
et cetera, and licensing such vendors. [S B 113)

Approved March 10, 1942

1. Be it enacted by the General Assembly of Virginia, That sectior
two hundred and three of the Tax Code of Virginia, as heretofore
amended, be amended and re-enacted, as follows: |

Section 203. Vendors of Medicines, Salves, Liniments, et cetera.—
No person shall sell any patent, proprietary or domestic medicines, salve,
liniment, or compounds of a like kind, or any spices, or extracts, toilet
articles or other articles of like kind, unless he be a licensed merchant,
whether he be the manufacturer thereof or not, without a license. Every
person who shall sell any patent, proprietary or domestic medicine, salve,
liniment or compound of the like kind, or any spices, extracts, toilet
articles and other articles of like kind, except a licensed merchant at his
regular place of business, shall pay an annual license tax of fifty dollars
for each vehicle used, but if no vehicle is used, each person who sells,
when traveling on foot, any of the aforesaid articles, except a licensed
merchant at his regular place of business, shall pay an annual license tax
of fifty dollars, which shall be the only license required of such person
for such privilege. , |