Chap. 229.—An ACT to amend and re-enact section 22 of the Tax Code of Virginia,
so as to provide for the levying of a State capitation tax on persons becoming
residents of Virginia for the year in which such persons become residents.

[H B 226]
Approved March 14, 1942

1. Beit enacted by the General Assembly of Virginia, That section
twenty-two of the Tax Code of Virginia be amended and re-enacted so
as to read as follows:

Section 22. Levy of State capitation tax.—There is hereby levied
9 State canitatingn tax af one dollar and fiftv cents ner annum on everv
resident of the State not less than twenty-one years of age, except those
pensioned by this State for military services; one dollar of which shall
be applied exclusively in aid of the public free schools, in proportion to
the school population, and the residue shall be returned and paid by the
State into the treasury of the county or city in which it was collected, to
be appropriated by the proper county or city authorities to such county
or city purposes as they shall respectively determine; but said State
capitation tax shall not be a lien upon, nor collected by legal process from,
the personal property which may be exempt from levy or distress under
the poor debtor’s law. Notwithstanding any of the provisions of sections
six and four hundred and twenty-four of the Tax Code, or any other
provisions of law, the said capitation tax of one dollar and fifty cents per
annum is hereby levied upon every person not less than twenty-one years
of age who moves into Virginia and becomes a resident, for the year in
which he first becomes a resident, regardless of whether he was a resident
on the first day of January of said year or became a resident thereafter
during the said year.