Chap. 174.—An ACT to amend and re-enact Section 134 of the Tax Code of Vir-
ginia with regard to proration of license taxes. [S B 191}

Approved March 10, 1942

1. Be it enacted by the General Assembly of Virginia, That section
one hundred thirty-four of the Tax Code of Virginia be amended and re-
enacted as follows: -

Section 134. License For Less Than a Year; Computation of Tax.
—Except where otherwise expressly provided, any license may be granted
for less than a year and the tax thereon shall bear such proportion to the
whole annual tax as the space of time between granting the same and the
thirty-first of December following bears to the whole year ; but no license
tax shall be subject to such proration where proration is specifically pro-
hibited nor where the annual tax is five dollars ($5.00) or less ; and where
proration is specifically prohibited, the annual tax shall always be charged
regardless of the date of the issuance of such license.
Chap. 175—An ACT to amend and. re-enact Section 10 of Chapter 421, Acts 1938,
approved April 1, 1938, establishing a system of voluntary apprenticeship, said
section limiting the application of the said act, and to repeal Section 9 thereof
relating to remedies for the enforcement of certain apprenticeship agreements.

[H B 295]
Approved March 10, 1942

1. Be it enacted by the General Assembly of Virginia, That section
ten of chapter four hundred and twenty-one of the Acts of the General
Assembly of nineteen hundred and thirty-eight, be amended and re-
enacted, as follows:

Section 10. Nothing in this act or in any apprentice agreement ap-
proved under this act shall operate to invalidate any apprenticeship pro-
vision in any collective agreement betwaen employers and employees, set-
ting up higher apprenticeship standards. Provided, however, that none of
the terms or provisions of this act shall apply to any person, firm, corpora-
tion or crafts unless, until, and only so long as such person, firm, corpora-
tion or crafts voluntarily elects that the terms and provisions of this act
shall apply.

2. Be it further enacted, That section nine of the said chapter four
hundred and twenty-one of the Acts of the General Assembly of nineteen
hundred and thirty-eight, approved April first, nineteen hundred and
thirty-eight, is hereby repealed.