Chap. 250.—An ACT to amend and re-enact Section 182-a of the Tax Code of Vir-
ginia, in relation to the license taxation of dealers in second-hand paper. [S 167]

Approved March 16, 1944

Be it enacted by the General Assembly of Virginia:

1. That section one hundred and eighty-two-a of the Tax Code of
Virginia be amended and re-enacted so as to read as follows:

Section 182-a. Junk—Dealers in Second-Hand Paper.—No person
who is not a duly licensed junk dealer shall, without a license as a dealer
in second-hand paper, purchase, sell, barter, exchange, or otherwise deal
in second-hand paper, and all the requirements, restrictions, and pro-
visions of the preceding section, concerning junk dealers, including the
provision for securing license, shall apply in like manner to dealers in
second-hand paper.

Every dealer in second-hand paper who is not a duly licensed junk
dealer shall pay for the privilege of transacting business as such, the
sum of fifty dollars, and for the privilege of doing business at other
places than that designated in the license, the sum of twenty-five dollars,
and for the privilege of appointing canvassers for the purpose of buying
second-hand paper for any such dealer, or for sale to such a dealer, the
sum of thirty dollars for each canvasser appointed and licensed, as well
as the cost of the tin signs furnished such canvassers. Every license
issued under this section shall expire on the thirty-first day of December
each vear. No license issued under this section shall be prorated.

2. Anemergency existing, this act shall be in force from its passage.