Chap. 27.—An ACT relating to tobacco; to create the Virginia Bright Flue-
Cured Tobacco Commission and to prescribe its powers and duties; to
promote the sale, consumption and exportation of Virginia bright flue-cured
tobacco by providing for campaigns at education, advertising, publicity, sales
promotion and research; to levy an excise tax on certain tobacco in Vir-
ginia, to provide for its collection, and to appropriate the revenue derived
from it; and to provide penalties for violations of this act. {S 66]

Approved February 20, 1948

Be it enacted by the General Assembly of Virginia:

1. Section 1. Definitions—As used in this act:

(1) The word “commission” shall mean the Virginia Bright
Flue-Cured Tobacco Commission.

(2) The word “person” shall mean and include individuals,
corporations, partnerships, trusts, associations, cooperatives, and
any and all other business units, devices and arrangements.

(3) The word ‘grower” shall mean any person actually en-
gaged in the growing and producing of bright flue-cured tobacco.

(4) The word “warehouse” shall mean any person authorized
by law to conduct auction sales of loose leaf tobacco.

Section 2, Virginia Bright Flue-Cured Tobacco Commission
created—There is hereby created, within the Department of
Agriculture and Immigration, an agency to be known as the Vir-
ginia Bright Flue-Cured Tobacco Commission, consisting of seven
members representing as nearly as possible each important tobacco
producing section of Virginia. Such commission shall be appointed
within thirty days after this act becomes effective, by the Governor,
who shall be guided in his appointments by the recommendations
of the Flue-Cured Tobacco Committee of the Virginia Farm
Bureau Federation and/or such other tobacco grower organizations
existing in tobacco producing counties. Each member must be
a citizen of Virginia and engaged in producing tobacco in Virginia.
The members of the commission shall serve for a term of four
years, except that beginning with the first appointments one
member shall be appointed for one year, two members for two years,
two members for three years and two members for four years. The
commission shall elect one of its members as chairman. The
members of the commission shall receive a per diem of ten dollars
for each day spent in attendance on meetings of the commission
and shall be reimbursed for actual expenses incurred in such
attendance.

Section 3. Powers and duties of the commission—(a) All
funds levied and collected under this act shall be administered by
the commission.

(b) It shall be the duty of the commission to plan and con-
duct campaigns of education, advertising, publicity, sales promotion,
and research for the purpose of increasing the demand for, and the
consumption of, Virginia bright flue-cured tobacco, and the com-
mission may make contracts, expend moneys of the Bright Flue-
Cured Tobacco Promotion Fund and do whatever else may be
necessary to effectuate the purposes of this: act.

(c) The commission shall have authority to cooperate with
other State, regional, and national agricultural organizations in
research, advertising, publicity, education, and other means of
promoting the sale, use and exportation of bright flue-cured tobacco,
and to expend moneys of the Bright Flue-Cured Tobacco Promotion
Fund for such purposes.

(d) The commission shall have authority to appoint a secretary
and such other employees as may be necessary, at salaries to be
fixed by the commission, subject to the provisions of the Virginia
Personnel Act. All employees handling money under this act shall
be required to furnish surety bonds.

Section 4. Excise tax levied—There is hereby levied on all
bright flue-cured tobacco severed from the soil in Virginia, beginning
with the crop of nineteen hundred forty-eight, an excise tax as
follows: On such tobacco produced on each acre or fractional part
ot an acre greater than one-half, ten cents; on such tobacco pro-
duced on a fractional part of an acre less than one-half, five cents.
In determining the amount of acreage planted in bright flue-cured
tobacco the official allotment books issued shall be prima facie
evidence of such amount.

Section 5. Time and manner of payment of excise tax.—The
excise tax levied by this act shall be paid by each grower to the
warehouse at which the tobacco is first sold at the time of such
sale. Each warehouse is hereby designated an agent of the commis-
sion for the purpose of collecting such excise tax. Such tax shall
be paid to the commission on or before the tenth day of the month
following its collection, and by it promptly paid into the State
treasury to the credit of the Bright Flue-Cured Tobacco Promotion
Fund.
Section 6. Records.—Each warehouse shall keep a complete
record of the excise tax collected by it and shall preserve such
record for a period of not less than two years from the time of
collection. Such record shall be open to the inspection of the com-
mission and its duly authorized agents. .

Section 7. Unpaid excise tax and interest thereon shall be
collected how.—The tax imposed by this act and unpaid when due
and payable and any funds collected by a warehouse and not re-
mitted to the commission as hereinabove provided shall bear in-
terest at the rate of one percentum per month from and after the
due date until payment. If any person defaults in any payment of
the tax or interest thereon, or fails to remit any funds collected to
the commission, the amount shall be collected by civil action in
the name of the Commonwealth of Virginia at the relation of the
conimission, and the person adjudged in default shall pay the cost
of such action. The Attorney General, at the request of the com-
mission, shall forthwith institute action in the proper court for
the collection of the amount of any tax past due under this act,
including interest thereon.

Section 8. Bright Flue-Cured Tobacco Promotion Fund creat-
ed: how administered.—All moneys levied and collected under the
provisions of this act shall be credited on the Comptroller's books
to a fund to be known as the “Bright Flue-Cured Tobacco Promo-
tion Fund” which is hereby created. All moneys credited to the
sright Flue-Cured Tobacco Promotion Fund are hereby appropriat-
ed for the purposes herein set forth, and shall be used exclusively
for the administration and enforcement of this act, including the
collection of the taxes, the payment for personal services and
expenses of employees and agents of the commission and the pay-
ment of rent, services, materials and supplies necessary to effectuate
the purposes and objects of this act. The unexpended balance of
the Bright Flue-Cured Tobacco Promotion Fund at the end of
each biennium shall not be transferred to the general fund of the
State treasury.

Section 9. Moneys to be expended how.—All moneys collected
under this act shall be expended by the Virginia Bright Flue-
Cured Tobacco Commission by warrants of the Comptroller on
the State Treasurer issued on vouchers signed by the duly author-
ized officer of the commission.

Section 10. Penalty for violating act—It shall be a misde-
meanor for any person knowingly to violate any provision of this
act.

Section 11. Enforcement of act; State and county officers
shall assist—It shall be the duty of all State and county law en-
forcement officers to assist in the enforcement of this act.

Section 12. Invalidity of part of act not to affect remainder.—
If any clause, sentence or section of this act shall for any reason
be adjudged by a court of competent jurisdiction to be invalid, such
adjudication shall not affect, impair or invalidate the remainder
thereof, but shall be confined in its operation to the clause, sentence
or section of this act directly involved in the controversy in which
such adjudication shalt have taken place.

2. This act shall be in force and effect on and after July first,
nineteen hundred forty-eight.