CHAPTER 501

AN ACT to amend and reenact § 28-186 of the Code of 1950 to
provide for acquisition and the replanting by the Commis-
sion of Fisheries of the shells of certain oysters. H

[H101 ]

Approved April 7, 1950

Be it enacted by the General Assembly of Virginia:

1. That § 28-186 of the Code of 1950 be amended and re-
enacted as follows: .

§ 28-136. Oyster barrelers, shuckers and packers.—(a)
Tax graduated by amount of oysters handled.—Every person,
firm or corporation engaged in the business of shucking or pack-
ing oysters in this State shall pay a license tax for the privilege
of transacting such business, to be graduated by the amount of
oysters barreled, shucked or packed by him during the period
for which his license is granted.
Before license is issued the applicant shall agree in writing
to reserve for the Commission of Fisheries until April one
following the shells of at least ten per centum of the oysters
shucked by him, for which the Commission shall pay the pre-
vailing market price as of the day of purchase. For the per-
formance of this agreement the applicant shall give bond in an
amount stipulated by the Commission unless bond be waived by
at. The Commission shall take all shells so purchased and plant
them on the public oyster beds, in accordance with a scientific
controlled program of shell planting in areas as near as prac-
ticable where such oysters are shucked.

In the purchase of such shells the Commission shall cooper-
ate as far as possible with all packers so as to cause no undue
burden on any one packer or shucker.

Any applicant may, if the Commission consents in writing
thereto, take such shells so set aside and plant the same for his
use 1n waters leased to him by the State; the Commission shall
mot consent thereto unless the applicant requests permission so
to do by June one following the close of the shucking season.

(b) Barrelers.—Every person engaged in buying oysters
for marketing in barrels shall pay a yearly license tax, begin-
ning September first of each year, to be graduated as follows:
(1) For any number of barrels under one hundred bought and
marketed, two dollars and fifty cents; (2) for one hundred
barrels and over, up to two hundred and fifty, four dollars and
fifty cents; (3) for two hundred and fifty barrels and over, up
to five hundred, five dollars and fifty cents; (4) five hundred
barrels and over, seven dollars and fifty cents.

(c) Shuckers and packers.—For every license to a person,
firm or corporation engaged in the business of shucking or pack-
ing oysters the license taxes shall be graduated as follows: (1)
For any numbers of gallons under one thousand, a tax of two
dollars; (2) for one thousand gallons or over, up to ten thou-
sand, a tax of five dollars and fifty cents; (3) for ten thousand
gallons or over, up to twenty-five thousand, a tax of ten dollars
and fifty cents; (4) for twenty-five thousand gallons or over, up
to fifty thousand, a tax of twenty dollars and fifty cents; (5) for
fifty thousand gallons or over, up to one hundred thousand, a
tax of thirty dollars and fifty cents; (6) for one hundred thou-
sand gallons or over, up to two hundred thousand, a tax of fifty
dollars and fifty cents; (7) for two hundred thousand gallons or
over, a tax of one hundred dollars and fifty cents.

(d) Reports required of licensees.—To ascertain the amount
of oysters marketed it shall be the duty of such person, firm or
corporation, on the first day of April of each year, or within ten
days thereafter, to make report in writing, under oath, to the
oyster inspector for the district for which he was licensed, show-
ing the amount of oysters actually shucked or packed or sold in
barrels by him during the next preceding twelve months.

(e) Report of violation; penalty.—Each inspector shall re-
port every oyster packer who shall fail to comply with the
requirements of this section. Any person, firm or corporation
violating the provisions of this section or making a false report,
shall pay a fine of not less than thirty dollars nor more than
one thousand dollars for each offense.

(f) Tax in lieu of other taxes on capital—The sum im-
posed under and by virtue of this section shall be in lieu of all
taxes for State purposes on the capital actually employed in such
business. The word “capital” shall include moneys and credits
actively used in carrying on the business, including goods, wares
and merchandise on hand, and all solvent bonds, demands, and
claims made and contracted in the business during the preceding
year. Real estate shall not be held to be capital, but shall be
assessed and taxed as other specific property.

(g) Other property listed and taxed.—All other property
held by such person, firm or corporation shall be listed and taxed
as other property.

(h) Collection and disposition of license tax.—The sum
required by this section to be paid when the license is taken out
shall be collected in the same manner that the amounts required
to be paid for other licenses under the oyster laws of the State
are collected, and shall be accounted for as part of the oyster
und.