CHAPTER 191

An Act to amend and reenact § 58-64 of the Code of Virginia, relating
to exemptions from the State recordation taz.
Be it enacted by the General Assembly of Virginia:

1. That Section 58-64 of the Code of Virginia be amended and reenacted
as follows:

§ 58-64. * Exemptions from the State recordation tax.—The
taxes imposed by §§ 58-54 and 58-55 shall not apply to any deed
conveying * real estate to an incorporated college or other incorporated
institution of learning, not conducted for profit, where such real estate ts
intended to be used for educational purposes and not as a source of revenue
or profit; nor to any deed conveying real estate to the trustee or trustees
of any church or religious body, where such real estate is intended to be
used exclusively for religious purposes, or for the residence of the minister
of any such church or religious body; nor to any deed conveying property
to the State or to any county, city, town, district or other political subdi-
vision of this State, nor to any deed conveying property to the Virginia
Division United Daughters of the Confederacy; nor to any deed of trust or
mortgage given * by an incorporated college or other incorporated institu-
tion of learning, not conducted for profit, nor to any deed of trust or
mortgage given by the trustee or trustees of a church or religious body.
The words “trustee or trustees,” as used in this section, mean the trustees
mentioned in § 57-8 and the ecclesiastical officers mentioned in § 57-16.